DENTISTE GERY NINOVE: 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 GERY NINOVE
Largest movements
- Receivables within one year +€25,366
up €25,366 (+9.8%), from €258,607 to €283,973
- Tangible fixed assets -€18,446
down €18,446 (-34.5%), from €53,424 to €34,978
of which Furniture and vehicles: -€16,754
- Cash +€10,157
up €10,157 (+7.6%), from €132,900 to €143,057
mainly Net result for the year (+€52,800) and Depreciation (+€23,616)
- Reserves +€10,800
up €10,800 (+2.9%), from €371,143 to €381,943
of which Distributable reserves: +€10,800
- Current portion of long-term debt -€8,609
down €8,609 (-32.0%), from €26,874 to €18,265
- Other debts +€8,000
up €8,000 (+23.5%), from €34,000 to €42,000
- Tax, wage and social debts +€6,720
up €6,720 (+37.5%), from €17,938 to €24,658
- Gross operating margin -€21,950
down €21,950 (-16.7%), from €131,484 to €109,535
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 | €449,418 | €466,213 | +€16,794 | +3.7% |
| Fixed assets | 21/28 | €53,424 | €34,978 | -€18,446 | -34.5% |
| Tangible fixed assets | 22/27 | €53,424 | €34,978 | -€18,446 | -34.5% |
| Plant, machinery and equipment | 23 | €519 | - | -€519 | |
| Furniture and vehicles | 24 | €34,133 | €17,379 | -€16,754 | -49.1% |
| Other tangible fixed assets | 26 | €18,772 | €17,599 | -€1,173 | -6.2% |
| Current assets | 29/58 | €395,994 | €431,235 | +€35,241 | +8.9% |
| Amounts receivable within one year | 40/41 | €258,607 | €283,973 | +€25,366 | +9.8% |
| Other amounts receivable | 41 | €258,607 | €283,973 | +€25,366 | +9.8% |
| Cash at bank and in hand | 54/58 | €132,900 | €143,057 | +€10,157 | +7.6% |
| Deferred charges and accrued income | 490/1 | €4,487 | €4,205 | -€282 | -6.3% |
| Total equity and liabilities | 10/49 | €449,418 | €466,213 | +€16,794 | +3.7% |
| Equity | 10/15 | €360,931 | €371,731 | +€10,800 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €371,143 | €381,943 | +€10,800 | +2.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €369,283 | €380,083 | +€10,800 | +2.9% |
| Profit (loss) carried forward | 14 | -€28,813 | -€28,813 | = | 0.0% |
| Amounts payable | 17/49 | €88,488 | €94,482 | +€5,994 | +6.8% |
| Amounts payable after more than one year | 17 | €2,858 | - | -€2,858 | |
| Financial debts | 170/4 | €2,858 | - | -€2,858 | |
| Amounts payable within one year | 42/48 | €85,629 | €94,482 | +€8,852 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €26,874 | €18,265 | -€8,609 | -32.0% |
| Trade debts | 44 | €6,818 | €9,559 | +€2,741 | +40.2% |
| Suppliers | 440/4 | €6,818 | €9,559 | +€2,741 | +40.2% |
| Taxes, remuneration and social security | 45 | €17,938 | €24,658 | +€6,720 | +37.5% |
| Taxes | 450/3 | €17,938 | €24,658 | +€6,720 | +37.5% |
| Other amounts payable | 47/48 | €34,000 | €42,000 | +€8,000 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,048 | €23,616 | +€569 | +2.5% |
| Other operating charges | 640/8 | €2,839 | €2,968 | +€129 | +4.5% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €131,484 | €109,535 | -€21,950 | -16.7% |
| Operating profit (loss) | 9901 | €105,598 | €82,950 | -€22,647 | -21.4% |
| Financial income | 75/76B | €77 | €103 | +€26 | +33.9% |
| Recurring financial income | 75 | €77 | €103 | +€26 | +33.9% |
| Financial charges | 65/66B | €912 | €902 | -€9 | -1.0% |
| Recurring financial charges | 65 | €912 | €902 | -€9 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €104,763 | €82,151 | -€22,612 | -21.6% |
| Income taxes | 67/77 | €28,124 | €29,351 | +€1,227 | +4.4% |
| Profit (loss) for the period | 9904 | €76,639 | €52,800 | -€23,839 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €76,639 | €52,800 | -€23,839 | -31.1% |
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 29 October 2026 via checked.be.