Dentist Brussels: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Dentist Brussels
Largest movements
- Receivables within one year +€274,699
up €274,699 (+130%), from €211,579 to €486,278
of which Other amounts receivable: +€263,957
- Tangible fixed assets +€208,771
up €208,771 (+22.6%), from €923,821 to €1.1m
of which Other tangible fixed assets: +€208,824
- Intangible fixed assets +€107,077
new in 2024: €107,077
- Cash -€51,873
down €51,873 (-14.7%), from €351,894 to €300,021
mainly Investment in fixed assets (net) (-€451,596) and Receivables within one year (-€274,699)
- Stocks and contracts -€23,283
down €23,283 (-23.4%), from €99,410 to €76,127
- Profit (loss) carried forward +€399,207
up €399,207 (+157%), from €254,880 to €654,086
- Trade debts +€120,850
up €120,850 (+292%), from €41,360 to €162,210
- Short-term financial debts +€89,494
up €89,494 (+597%), from €15,000 to €104,494
- Debts after one year -€57,045
down €57,045 (-9.3%), from €612,501 to €555,456
- Tax, wage and social debts -€34,114
down €34,114 (-39.2%), from €87,028 to €52,914
of which Taxes: -€44,944
- Gross operating margin +€304,142
up €304,142 (+37.8%), from €805,007 to €1.1m
- Staff costs +€90,361
up €90,361 (+27.0%), from €335,145 to €425,505
- Taxes +€50,525
up €50,525 (+67.4%), from €74,944 to €125,469
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,588,613 | €2,105,203 | +€516,590 | +32.5% |
| Fixed assets | 21/28 | €923,991 | €1,239,669 | +€315,678 | +34.2% |
| Intangible fixed assets | 21 | - | €107,077 | +€107,077 | |
| Tangible fixed assets | 22/27 | €923,821 | €1,132,592 | +€208,771 | +22.6% |
| Plant, machinery and equipment | 23 | €20,196 | €49,122 | +€28,926 | +143% |
| Furniture and vehicles | 24 | €72,799 | €68,916 | -€3,883 | -5.3% |
| Leasing and similar rights | 25 | €164,455 | €139,359 | -€25,096 | -15.3% |
| Other tangible fixed assets | 26 | €666,371 | €875,194 | +€208,824 | +31.3% |
| Financial fixed assets | 28 | €170 | - | -€170 | |
| Current assets | 29/58 | €664,622 | €865,534 | +€200,912 | +30.2% |
| Stocks and contracts in progress | 3 | €99,410 | €76,127 | -€23,283 | -23.4% |
| Stocks | 30/36 | €99,410 | €76,127 | -€23,283 | -23.4% |
| Amounts receivable within one year | 40/41 | €211,579 | €486,278 | +€274,699 | +130% |
| Trade receivables | 40 | - | €10,742 | +€10,742 | |
| Other amounts receivable | 41 | €211,579 | €475,536 | +€263,957 | +125% |
| Cash at bank and in hand | 54/58 | €351,894 | €300,021 | -€51,873 | -14.7% |
| Deferred charges and accrued income | 490/1 | €1,740 | €3,108 | +€1,368 | +78.6% |
| Total equity and liabilities | 10/49 | €1,588,613 | €2,105,203 | +€516,590 | +32.5% |
| Equity | 10/15 | €762,851 | €1,162,058 | +€399,207 | +52.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €446,472 | €446,472 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €440,322 | €440,322 | = | 0.0% |
| Profit (loss) carried forward | 14 | €254,880 | €654,086 | +€399,207 | +157% |
| Amounts payable | 17/49 | €825,762 | €943,146 | +€117,383 | +14.2% |
| Amounts payable after more than one year | 17 | €612,501 | €555,456 | -€57,045 | -9.3% |
| Financial debts | 170/4 | €612,501 | €555,456 | -€57,045 | -9.3% |
| Amounts payable within one year | 42/48 | €201,991 | €376,662 | +€174,671 | +86.5% |
| Current portion of amounts payable after more than one year | 42 | €58,443 | €57,045 | -€1,398 | -2.4% |
| Financial debts | 43 | €15,000 | €104,494 | +€89,494 | +597% |
| Credit institutions | 430/8 | €15,000 | €104,494 | +€89,494 | +597% |
| Trade debts | 44 | €41,360 | €162,210 | +€120,850 | +292% |
| Suppliers | 440/4 | €41,360 | €162,210 | +€120,850 | +292% |
| Taxes, remuneration and social security | 45 | €87,028 | €52,914 | -€34,114 | -39.2% |
| Taxes | 450/3 | €44,944 | - | -€44,944 | |
| Remuneration and social security | 454/9 | €42,084 | €52,914 | +€10,830 | +25.7% |
| Other amounts payable | 47/48 | €161 | - | -€161 | |
| Accrued charges and deferred income | 492/3 | €11,270 | €11,027 | -€243 | -2.2% |
| Remuneration, social security and pensions | 62 | €335,145 | €425,505 | +€90,361 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,749 | €135,918 | +€5,169 | +4.0% |
| Other operating charges | 640/8 | €1,913 | €1,810 | -€103 | -5.4% |
| Non-recurring operating charges | 66A | - | €2,877 | +€2,877 | |
| Gross operating margin | 9900 | €805,007 | €1,109,150 | +€304,142 | +37.8% |
| Operating profit (loss) | 9901 | €337,200 | €543,039 | +€205,839 | +61.0% |
| Financial income | 75/76B | €2 | €3,108 | +€3,106 | +147,892% |
| Recurring financial income | 75 | €2 | €3,108 | +€3,106 | +147,892% |
| Financial charges | 65/66B | €18,505 | €21,472 | +€2,967 | +16.0% |
| Recurring financial charges | 65 | €18,505 | €21,472 | +€2,967 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €318,697 | €524,676 | +€205,978 | +64.6% |
| Income taxes | 67/77 | €74,944 | €125,469 | +€50,525 | +67.4% |
| Profit (loss) for the period | 9904 | €243,753 | €399,207 | +€155,453 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €243,753 | €399,207 | +€155,453 | +63.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.