Dentiste Robin Cassart: what changed
Dentiste Robin Cassart
Largest movements
- Cash +€24,018
up €24,018 (+141%), from €17,020 to €41,038
mainly Net result for the year (+€22,269) and Depreciation (+€9,200)
- Tangible fixed assets -€9,200
down €9,200 (-25.5%), from €36,123 to €26,923
- Reserves +€22,269
up €22,269 (+151%), from €14,769 to €37,038
- Tax, wage and social debts -€5,015
down €5,015 (-65.8%), from €7,617 to €2,602
- Accrued charges and deferred income -€3,828
no longer reported in 2025 (was €3,828)
- Other debts +€3,247
up €3,247 (+14.1%), from €23,039 to €26,286
- Current portion of long-term debt -€2,596
no longer reported in 2025 (was €2,596)
- Gross operating margin +€9,157
up €9,157 (+29.6%), from €30,913 to €40,070
- Taxes +€1,985
up €1,985 (+34.9%), from €5,692 to €7,677
- Financial charges -€574
down €574 (-83.2%), from €690 to €116
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,543 | €68,942 | +€14,399 | +26.4% |
| Fixed assets | 21/28 | €36,123 | €26,923 | -€9,200 | -25.5% |
| Tangible fixed assets | 22/27 | €36,123 | €26,923 | -€9,200 | -25.5% |
| Furniture and vehicles | 24 | €36,123 | €26,923 | -€9,200 | -25.5% |
| Current assets | 29/58 | €18,420 | €42,019 | +€23,599 | +128% |
| Cash at bank and in hand | 54/58 | €17,020 | €41,038 | +€24,018 | +141% |
| Deferred charges and accrued income | 490/1 | €1,400 | €981 | -€419 | -29.9% |
| Total equity and liabilities | 10/49 | €54,543 | €68,942 | +€14,399 | +26.4% |
| Equity | 10/15 | €16,769 | €39,038 | +€22,269 | +133% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,769 | €37,038 | +€22,269 | +151% |
| Distributable reserves | 133 | €14,769 | €37,038 | +€22,269 | +151% |
| Amounts payable | 17/49 | €37,774 | €29,904 | -€7,871 | -20.8% |
| Amounts payable within one year | 42/48 | €33,946 | €29,904 | -€4,043 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €2,596 | - | -€2,596 | |
| Trade debts | 44 | €694 | €1,016 | +€322 | +46.3% |
| Suppliers | 440/4 | €694 | €1,016 | +€322 | +46.3% |
| Taxes, remuneration and social security | 45 | €7,617 | €2,602 | -€5,015 | -65.8% |
| Taxes | 450/3 | €7,617 | €2,602 | -€5,015 | -65.8% |
| Other amounts payable | 47/48 | €23,039 | €26,286 | +€3,247 | +14.1% |
| Accrued charges and deferred income | 492/3 | €3,828 | - | -€3,828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,200 | €9,200 | = | 0.0% |
| Other operating charges | 640/8 | €782 | €808 | +€25 | +3.2% |
| Gross operating margin | 9900 | €30,913 | €40,070 | +€9,157 | +29.6% |
| Operating profit (loss) | 9901 | €20,931 | €30,062 | +€9,132 | +43.6% |
| Financial charges | 65/66B | €690 | €116 | -€574 | -83.2% |
| Recurring financial charges | 65 | €690 | €116 | -€574 | -83.2% |
| Profit (loss) for the period before taxes | 9903 | €20,241 | €29,946 | +€9,705 | +47.9% |
| Income taxes | 67/77 | €5,692 | €7,677 | +€1,985 | +34.9% |
| Profit (loss) for the period | 9904 | €14,549 | €22,269 | +€7,720 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,549 | €22,269 | +€7,720 | +53.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.