Denis Verplanken: what changed
What changed
Denis Verplanken
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€144,423
2024 · €102,392+€42,031
Equity
€549,083
2024 · €449,660+€99,423
Cash
€137,019
2024 · €131,965+€5,053
Balance sheet total
€569,445
2024 · €467,383+€102,062
Largest movements
Assets
- Current investments +€55,000
up €55,000 (+16.9%), from €325,000 to €380,000
- Deferred charges and accrued income +€49,829
up €49,829 (+16,835%), from €296 to €50,125
- Tangible fixed assets -€7,821
down €7,821 (-77.6%), from €10,077 to €2,256
of which Furniture and vehicles: -€7,797
Equity and liabilities
- Reserves +€95,000
up €95,000 (+25.2%), from €377,225 to €472,225
- Tax, wage and social debts +€8,917
up €8,917 (+80.4%), from €11,083 to €20,000
of which Taxes: +€9,101
Income statement
- Gross operating margin +€36,317
up €36,317 (+22.1%), from €163,988 to €200,304
- Depreciation -€5,134
down €5,134 (-35.6%), from €14,418 to €9,284
- Financial income +€3,595
up €3,595 (+134%), from €2,677 to €6,271
- Taxes +€2,568
up €2,568 (+5.3%), from €48,736 to €51,304
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€102,392
Gross operating margin
+€36,317
Depreciation
+€5,134
Other operating charges
-€203
Other operating items
-€289
Financial income
+€3,595
Financial charges
+€45
Taxes
-€2,568
Result 2025
€144,423
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€111,925
Investment
-€56,463
Financing
-€50,408
Cash 2024
€131,965
From operations (derived)
+€111,925
Net result for the year
+€144,423
Depreciation
+€9,284
Deferred charges and accrued income
-€49,829
Trade debts
-€870
Tax, wage and social debts
+€8,917
Investment (derived)
-€56,463
Investment in fixed assets (net)
-€1,463
Current investments
-€55,000
Financing
-€50,408
Current portion of long-term debt
-€5,408
Contributions, distributions and other
-€45,000
Cash 2025
€137,019
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €467,383 | €569,445 | +€102,062 | +21.8% |
| Fixed assets | 21/28 | €10,122 | €2,301 | -€7,821 | -77.3% |
| Tangible fixed assets | 22/27 | €10,077 | €2,256 | -€7,821 | -77.6% |
| Plant, machinery and equipment | 23 | €1,596 | €2,256 | +€660 | +41.3% |
| Furniture and vehicles | 24 | €7,797 | - | -€7,797 | |
| Other tangible fixed assets | 26 | €684 | - | -€684 | |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €457,261 | €567,144 | +€109,882 | +24.0% |
| Current investments | 50/53 | €325,000 | €380,000 | +€55,000 | +16.9% |
| Cash at bank and in hand | 54/58 | €131,965 | €137,019 | +€5,053 | +3.8% |
| Deferred charges and accrued income | 490/1 | €296 | €50,125 | +€49,829 | +16,835% |
| Total equity and liabilities | 10/49 | €467,383 | €569,445 | +€102,062 | +21.8% |
| Equity | 10/15 | €449,660 | €549,083 | +€99,423 | +22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €377,225 | €472,225 | +€95,000 | +25.2% |
| Distributable reserves | 133 | €377,225 | €472,225 | +€95,000 | +25.2% |
| Profit (loss) carried forward | 14 | €53,834 | €58,257 | +€4,423 | +8.2% |
| Amounts payable | 17/49 | €17,723 | €20,362 | +€2,639 | +14.9% |
| Amounts payable within one year | 42/48 | €17,723 | €20,362 | +€2,639 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €5,408 | - | -€5,408 | |
| Trade debts | 44 | €1,180 | €310 | -€870 | -73.7% |
| Suppliers | 440/4 | €1,180 | €310 | -€870 | -73.7% |
| Taxes, remuneration and social security | 45 | €11,083 | €20,000 | +€8,917 | +80.4% |
| Taxes | 450/3 | €10,899 | €20,000 | +€9,101 | +83.5% |
| Remuneration and social security | 454/9 | €184 | - | -€184 | |
| Other amounts payable | 47/48 | €52 | €52 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,418 | €9,284 | -€5,134 | -35.6% |
| Other operating charges | 640/8 | €942 | €1,145 | +€203 | +21.5% |
| Non-recurring operating charges | 66A | - | €289 | +€289 | |
| Gross operating margin | 9900 | €163,988 | €200,304 | +€36,317 | +22.1% |
| Operating profit (loss) | 9901 | €148,628 | €189,586 | +€40,959 | +27.6% |
| Financial income | 75/76B | €2,677 | €6,271 | +€3,595 | +134% |
| Recurring financial income | 75 | €2,677 | €6,271 | +€3,595 | +134% |
| Financial charges | 65/66B | €176 | €131 | -€45 | -25.7% |
| Recurring financial charges | 65 | €176 | €131 | -€45 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €151,128 | €195,727 | +€44,599 | +29.5% |
| Income taxes | 67/77 | €48,736 | €51,304 | +€2,568 | +5.3% |
| Profit (loss) for the period | 9904 | €102,392 | €144,423 | +€42,031 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €102,392 | €144,423 | +€42,031 | +41.0% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.