Dentiste Jérôme Puttaert: 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 Jérôme Puttaert
Largest movements
- Receivables after one year +€35,000
new in 2025: €35,000
- Receivables within one year +€14,177
up €14,177 (+227%), from €6,247 to €20,424
- Intangible fixed assets -€13,485
no longer reported in 2025 (was €13,485)
- Cash -€11,517
down €11,517 (-23.2%), from €49,721 to €38,204
mainly Contributions, distributions and other (-€128,000) and Receivables after one year (-€35,000)
- Deferred charges and accrued income +€1,977
up €1,977 (+1,003%), from €197 to €2,174
- Other debts +€33,978
up €33,978 (+39.8%), from €85,369 to €119,347
- Debts after one year -€8,410
down €8,410 (-47.3%), from €17,795 to €9,385
- Gross operating margin +€40,989
up €40,989 (+28.3%), from €144,982 to €185,971
- Taxes +€12,210
up €12,210 (+45.8%), from €26,649 to €38,859
- Depreciation -€9,122
down €9,122 (-37.2%), from €24,538 to €15,416
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 | €125,580 | €151,616 | +€26,035 | +20.7% |
| Fixed assets | 21/28 | €19,415 | €5,813 | -€13,602 | -70.1% |
| Intangible fixed assets | 21 | €13,485 | - | -€13,485 | |
| Tangible fixed assets | 22/27 | €5,930 | €5,813 | -€117 | -2.0% |
| Furniture and vehicles | 24 | €5,930 | €5,813 | -€117 | -2.0% |
| Current assets | 29/58 | €106,165 | €145,802 | +€39,637 | +37.3% |
| Amounts receivable after more than one year | 29 | - | €35,000 | +€35,000 | |
| Other amounts receivable | 291 | - | €35,000 | +€35,000 | |
| Amounts receivable within one year | 40/41 | €6,247 | €20,424 | +€14,177 | +227% |
| Trade receivables | 40 | €6,247 | €20,424 | +€14,177 | +227% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,721 | €38,204 | -€11,517 | -23.2% |
| Deferred charges and accrued income | 490/1 | €197 | €2,174 | +€1,977 | +1,003% |
| Total equity and liabilities | 10/49 | €125,580 | €151,616 | +€26,035 | +20.7% |
| Equity | 10/15 | €5,264 | €5,039 | -€224 | -4.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €264 | €39 | -€224 | -85.0% |
| Amounts payable | 17/49 | €120,316 | €146,576 | +€26,260 | +21.8% |
| Amounts payable after more than one year | 17 | €17,795 | €9,385 | -€8,410 | -47.3% |
| Financial debts | 170/4 | €17,795 | €9,385 | -€8,410 | -47.3% |
| Amounts payable within one year | 42/48 | €102,472 | €137,157 | +€34,685 | +33.8% |
| Current portion of amounts payable after more than one year | 42 | €8,174 | €9,044 | +€870 | +10.6% |
| Financial debts | 43 | €42 | €39 | -€3 | -6.7% |
| Credit institutions | 430/8 | €42 | €39 | -€3 | -6.7% |
| Trade debts | 44 | €2,054 | €2,430 | +€376 | +18.3% |
| Suppliers | 440/4 | €2,054 | €2,430 | +€376 | +18.3% |
| Taxes, remuneration and social security | 45 | €6,834 | €6,297 | -€537 | -7.9% |
| Taxes | 450/3 | €6,834 | €6,297 | -€537 | -7.9% |
| Other amounts payable | 47/48 | €85,369 | €119,347 | +€33,978 | +39.8% |
| Accrued charges and deferred income | 492/3 | €49 | €34 | -€16 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,538 | €15,416 | -€9,122 | -37.2% |
| Other operating charges | 640/8 | €384 | €384 | = | 0.0% |
| Gross operating margin | 9900 | €144,982 | €185,971 | +€40,989 | +28.3% |
| Operating profit (loss) | 9901 | €120,060 | €170,171 | +€50,111 | +41.7% |
| Financial income | 75/76B | - | €702 | +€702 | |
| Recurring financial income | 75 | - | €702 | +€702 | |
| Financial charges | 65/66B | €3,643 | €4,239 | +€596 | +16.3% |
| Recurring financial charges | 65 | €3,643 | €4,239 | +€596 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €116,417 | €166,635 | +€50,218 | +43.1% |
| Income taxes | 67/77 | €26,649 | €38,859 | +€12,210 | +45.8% |
| Profit (loss) for the period | 9904 | €89,768 | €127,776 | +€38,008 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €89,768 | €127,776 | +€38,008 | +42.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.