Dentiste Vincent Delize: 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 Vincent Delize
Largest movements
- Cash +€17,942
up €17,942 (+308%), from €5,830 to €23,771
mainly Net result for the year (+€13,944) and Deferred charges and accrued income (+€5,067)
- Deferred charges and accrued income -€5,067
down €5,067 (-71.0%), from €7,141 to €2,073
- Tangible fixed assets -€686
down €686 (-22.6%), from €3,041 to €2,355
- Reserves +€13,944
up €13,944 (+276%), from €5,052 to €18,996
- Other debts +€3,953
up €3,953 (+116%), from €3,411 to €7,365
- Trade debts -€3,536
down €3,536 (-77.2%), from €4,582 to €1,045
- Accrued charges and deferred income -€2,436
no longer reported in 2025 (was €2,436)
- Gross operating margin +€11,074
up €11,074 (+116%), from €9,571 to €20,645
- Taxes +€1,883
up €1,883 (+65.4%), from €2,880 to €4,763
- Depreciation +€298
up €298 (+76.8%), from €388 to €686
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 | €19,132 | €31,320 | +€12,188 | +63.7% |
| Fixed assets | 21/28 | €3,041 | €2,355 | -€686 | -22.6% |
| Tangible fixed assets | 22/27 | €3,041 | €2,355 | -€686 | -22.6% |
| Furniture and vehicles | 24 | €3,041 | €2,355 | -€686 | -22.6% |
| Current assets | 29/58 | €16,090 | €28,965 | +€12,874 | +80.0% |
| Amounts receivable within one year | 40/41 | €3,120 | €3,120 | = | 0.0% |
| Other amounts receivable | 41 | €3,120 | €3,120 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,830 | €23,771 | +€17,942 | +308% |
| Deferred charges and accrued income | 490/1 | €7,141 | €2,073 | -€5,067 | -71.0% |
| Total equity and liabilities | 10/49 | €19,132 | €31,320 | +€12,188 | +63.7% |
| Equity | 10/15 | €7,052 | €20,996 | +€13,944 | +198% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,052 | €18,996 | +€13,944 | +276% |
| Distributable reserves | 133 | €5,052 | €18,996 | +€13,944 | +276% |
| Amounts payable | 17/49 | €12,079 | €10,324 | -€1,756 | -14.5% |
| Amounts payable within one year | 42/48 | €9,643 | €10,324 | +€680 | +7.1% |
| Trade debts | 44 | €4,582 | €1,045 | -€3,536 | -77.2% |
| Suppliers | 440/4 | €4,582 | €1,045 | -€3,536 | -77.2% |
| Taxes, remuneration and social security | 45 | €1,650 | €1,913 | +€263 | +16.0% |
| Taxes | 450/3 | €1,650 | €1,913 | +€263 | +16.0% |
| Other amounts payable | 47/48 | €3,411 | €7,365 | +€3,953 | +116% |
| Accrued charges and deferred income | 492/3 | €2,436 | - | -€2,436 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €388 | €686 | +€298 | +76.8% |
| Other operating charges | 640/8 | €459 | €400 | -€59 | -12.8% |
| Gross operating margin | 9900 | €9,571 | €20,645 | +€11,074 | +116% |
| Operating profit (loss) | 9901 | €8,725 | €19,559 | +€10,835 | +124% |
| Financial charges | 65/66B | €996 | €852 | -€144 | -14.5% |
| Recurring financial charges | 65 | €996 | €852 | -€144 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €7,729 | €18,707 | +€10,979 | +142% |
| Income taxes | 67/77 | €2,880 | €4,763 | +€1,883 | +65.4% |
| Profit (loss) for the period | 9904 | €4,849 | €13,944 | +€9,095 | +188% |
| Profit (loss) for the period to be appropriated | 9905 | €4,849 | €13,944 | +€9,095 | +188% |
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 27 October 2026 via checked.be.