Dentiste Guy Austraet: 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 Guy Austraet
Largest movements
- Cash -€167,779
down €167,779 (-41.3%), from €405,810 to €238,030
mainly Contributions, distributions and other (-€83,437) and Other debts (-€75,320)
- Deferred charges and accrued income -€6,888
down €6,888 (-91.8%), from €7,500 to €612
- Receivables within one year -€5,695
no longer reported in 2025 (was €5,695)
- Reserves -€79,237
down €79,237 (-75.7%), from €104,728 to €25,491
of which Distributable reserves: -€79,237
- Other debts -€75,320
down €75,320 (-42.0%), from €179,469 to €104,149
- Accrued charges and deferred income -€15,002
no longer reported in 2025 (was €15,002)
- Tax, wage and social debts -€5,782
down €5,782 (-29.6%), from €19,562 to €13,780
of which Taxes: -€6,151
- Financial income -€5,889
down €5,889 (-80.7%), from €7,295 to €1,406
- Taxes -€3,265
down €3,265 (-54.5%), from €5,987 to €2,722
- Staff costs +€2,931
up €2,931 (+10.0%), from €29,196 to €32,127
- Other operating charges -€520
down €520 (-77.4%), from €672 to €152
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 | €419,663 | €240,271 | -€179,393 | -42.7% |
| Fixed assets | 21/28 | €659 | €1,629 | +€970 | +147% |
| Tangible fixed assets | 22/27 | €296 | €1,266 | +€970 | +328% |
| Furniture and vehicles | 24 | €296 | €1,266 | +€970 | +328% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €419,004 | €238,642 | -€180,363 | -43.0% |
| Amounts receivable within one year | 40/41 | €5,695 | - | -€5,695 | |
| Other amounts receivable | 41 | €5,695 | - | -€5,695 | |
| Cash at bank and in hand | 54/58 | €405,810 | €238,030 | -€167,779 | -41.3% |
| Deferred charges and accrued income | 490/1 | €7,500 | €612 | -€6,888 | -91.8% |
| Total equity and liabilities | 10/49 | €419,663 | €240,271 | -€179,393 | -42.7% |
| Equity | 10/15 | €201,459 | €122,307 | -€79,152 | -39.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,728 | €25,491 | -€79,237 | -75.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €99,368 | €20,131 | -€79,237 | -79.7% |
| Profit (loss) carried forward | 14 | €78,132 | €78,216 | +€85 | +0.1% |
| Amounts payable | 17/49 | €218,204 | €117,963 | -€100,241 | -45.9% |
| Amounts payable within one year | 42/48 | €203,202 | €117,963 | -€85,239 | -41.9% |
| Trade debts | 44 | €4,171 | €34 | -€4,137 | -99.2% |
| Suppliers | 440/4 | €4,171 | €34 | -€4,137 | -99.2% |
| Taxes, remuneration and social security | 45 | €19,562 | €13,780 | -€5,782 | -29.6% |
| Taxes | 450/3 | €12,671 | €6,520 | -€6,151 | -48.5% |
| Remuneration and social security | 454/9 | €6,891 | €7,260 | +€369 | +5.4% |
| Other amounts payable | 47/48 | €179,469 | €104,149 | -€75,320 | -42.0% |
| Accrued charges and deferred income | 492/3 | €15,002 | - | -€15,002 | |
| Remuneration, social security and pensions | 62 | €29,196 | €32,127 | +€2,931 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €412 | €335 | -€78 | -18.9% |
| Other operating charges | 640/8 | €672 | €152 | -€520 | -77.4% |
| Gross operating margin | 9900 | €38,248 | €38,540 | +€292 | +0.8% |
| Operating profit (loss) | 9901 | €7,967 | €5,927 | -€2,040 | -25.6% |
| Financial income | 75/76B | €7,295 | €1,406 | -€5,889 | -80.7% |
| Recurring financial income | 75 | €7,295 | €1,406 | -€5,889 | -80.7% |
| Financial charges | 65/66B | €275 | €326 | +€51 | +18.5% |
| Recurring financial charges | 65 | €275 | €326 | +€51 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €14,987 | €7,007 | -€7,980 | -53.2% |
| Income taxes | 67/77 | €5,987 | €2,722 | -€3,265 | -54.5% |
| Profit (loss) for the period | 9904 | €9,000 | €4,285 | -€4,715 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,000 | €4,285 | -€4,715 | -52.4% |
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.