Dentiste Cleymans Philippe: 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.
Dentiste Cleymans Philippe
Largest movements
- Current investments +€75,000
new in 2025: €75,000
- Tangible fixed assets +€35,472
up €35,472 (+40.0%), from €88,689 to €124,161
of which Other tangible fixed assets: +€28,649
- Cash +€26,860
up €26,860 (+17.7%), from €151,758 to €178,618
mainly Net result for the year (+€131,024) and Depreciation (+€33,293)
- Reserves +€115,000
up €115,000 (+95.8%), from €120,000 to €235,000
- Tax, wage and social debts +€21,049
up €21,049 (+137%), from €15,313 to €36,362
- Gross operating margin +€25,751
up €25,751 (+13.6%), from €189,195 to €214,946
- Depreciation +€15,669
up €15,669 (+88.9%), from €17,625 to €33,293
- Taxes +€4,737
up €4,737 (+10.5%), from €45,313 to €50,049
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,465 | €379,129 | +€137,663 | +57.0% |
| Fixed assets | 21/28 | €88,689 | €124,161 | +€35,472 | +40.0% |
| Tangible fixed assets | 22/27 | €88,689 | €124,161 | +€35,472 | +40.0% |
| Plant, machinery and equipment | 23 | €38,194 | €53,625 | +€15,431 | +40.4% |
| Furniture and vehicles | 24 | €44,781 | €34,750 | -€10,031 | -22.4% |
| Leasing and similar rights | 25 | - | €1,423 | +€1,423 | |
| Other tangible fixed assets | 26 | €5,714 | €34,363 | +€28,649 | +501% |
| Current assets | 29/58 | €152,776 | €254,968 | +€102,191 | +66.9% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €151,758 | €178,618 | +€26,860 | +17.7% |
| Deferred charges and accrued income | 490/1 | €1,019 | €1,350 | +€331 | +32.5% |
| Total equity and liabilities | 10/49 | €241,465 | €379,129 | +€137,663 | +57.0% |
| Equity | 10/15 | €183,777 | €301,801 | +€118,024 | +64.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €120,000 | €235,000 | +€115,000 | +95.8% |
| Distributable reserves | 133 | €120,000 | €235,000 | +€115,000 | +95.8% |
| Profit (loss) carried forward | 14 | €33,777 | €36,801 | +€3,024 | +9.0% |
| Amounts payable | 17/49 | €57,689 | €77,328 | +€19,639 | +34.0% |
| Amounts payable within one year | 42/48 | €57,689 | €77,328 | +€19,639 | +34.0% |
| Trade debts | 44 | €4,984 | €6,475 | +€1,491 | +29.9% |
| Suppliers | 440/4 | €4,984 | €6,475 | +€1,491 | +29.9% |
| Taxes, remuneration and social security | 45 | €15,313 | €36,362 | +€21,049 | +137% |
| Taxes | 450/3 | €15,313 | €36,362 | +€21,049 | +137% |
| Other amounts payable | 47/48 | €37,392 | €34,491 | -€2,902 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,625 | €33,293 | +€15,669 | +88.9% |
| Other operating charges | 640/8 | €848 | €454 | -€394 | -46.5% |
| Non-recurring operating charges | 66A | €778 | - | -€778 | |
| Gross operating margin | 9900 | €189,195 | €214,946 | +€25,751 | +13.6% |
| Operating profit (loss) | 9901 | €169,945 | €181,199 | +€11,254 | +6.6% |
| Financial charges | 65/66B | €230 | €126 | -€104 | -45.4% |
| Recurring financial charges | 65 | €230 | €126 | -€104 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €169,715 | €181,074 | +€11,359 | +6.7% |
| Income taxes | 67/77 | €45,313 | €50,049 | +€4,737 | +10.5% |
| Profit (loss) for the period | 9904 | €124,402 | €131,024 | +€6,622 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €124,402 | €131,024 | +€6,622 | +5.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.