Dentius boechout: 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.
What changed
Dentius boechout
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€177,446
2024 · €146,202+€31,244
Equity
€73,101
2024 · €73,101
Cash
€133,359
2024 · €213,024-€79,665
Balance sheet total
€551,405
2024 · €634,507-€83,102
Largest movements
Assets
- Cash -€79,665
down €79,665 (-37.4%), from €213,024 to €133,359
mainly Contributions, distributions and other (-€177,446) and Trade debts (-€68,882)
- Financial fixed assets -€43,516
down €43,516 (-12.0%), from €363,744 to €320,228
- Receivables within one year +€30,921
up €30,921 (+245%), from €12,610 to €43,531
of which Trade receivables: +€26,551
- Stocks and contracts +€8,178
up €8,178 (+371%), from €2,207 to €10,385
Equity and liabilities
- Trade debts -€68,882
down €68,882 (-23.4%), from €294,909 to €226,027
- Debts after one year -€51,145
down €51,145 (-60.2%), from €84,909 to €33,764
- Other debts +€27,873
up €27,873 (+19.0%), from €146,625 to €174,498
- Accrued charges and deferred income +€7,447
up €7,447 (+828%), from €899 to €8,346
Income statement
- Gross operating margin +€51,718
up €51,718 (+14.3%), from €362,602 to €414,321
- Staff costs +€19,426
up €19,426 (+9.6%), from €203,305 to €222,731
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.
Result 2024
€146,202
Gross operating margin
+€51,718
Staff costs
-€19,426
Depreciation
+€3,722
Write-downs
-€2,382
Other operating charges
+€373
Other operating items
-€100
Financial income
-€1,301
Financial charges
-€612
Taxes
-€748
Result 2025
€177,446
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€119,787
Investment
+€30,135
Financing
-€229,587
Cash 2024
€213,024
From operations (derived)
+€119,787
Net result for the year
+€177,446
Depreciation
+€9,682
Stocks and contracts
-€8,178
Receivables within one year
-€30,921
Deferred charges and accrued income
+€2,719
Trade debts
-€68,882
Tax, wage and social debts
+€2,601
Other debts
+€27,873
Accrued charges and deferred income
+€7,447
Investment (derived)
+€30,135
Investment in fixed assets (net)
+€30,135
Financing
-€229,587
Debts after one year
-€51,145
Current portion of long-term debt
-€995
Contributions, distributions and other
-€177,446
Cash 2025
€133,359
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €634,507 | €551,405 | -€83,102 | -13.1% |
| Fixed assets | 21/28 | €395,353 | €355,535 | -€39,817 | -10.1% |
| Tangible fixed assets | 22/27 | €31,609 | €35,307 | +€3,699 | +11.7% |
| Plant, machinery and equipment | 23 | €19,937 | €18,556 | -€1,381 | -6.9% |
| Furniture and vehicles | 24 | €1,505 | €1,011 | -€495 | -32.9% |
| Leasing and similar rights | 25 | €805 | €0 | -€805 | -100% |
| Other tangible fixed assets | 26 | €9,361 | €15,741 | +€6,380 | +68.2% |
| Financial fixed assets | 28 | €363,744 | €320,228 | -€43,516 | -12.0% |
| Current assets | 29/58 | €239,155 | €195,870 | -€43,285 | -18.1% |
| Stocks and contracts in progress | 3 | €2,207 | €10,385 | +€8,178 | +371% |
| Stocks | 30/36 | €2,207 | €10,385 | +€8,178 | +371% |
| Amounts receivable within one year | 40/41 | €12,610 | €43,531 | +€30,921 | +245% |
| Trade receivables | 40 | €10,469 | €37,020 | +€26,551 | +254% |
| Other amounts receivable | 41 | €2,141 | €6,511 | +€4,370 | +204% |
| Cash at bank and in hand | 54/58 | €213,024 | €133,359 | -€79,665 | -37.4% |
| Deferred charges and accrued income | 490/1 | €11,314 | €8,595 | -€2,719 | -24.0% |
| Total equity and liabilities | 10/49 | €634,507 | €551,405 | -€83,102 | -13.1% |
| Equity | 10/15 | €73,101 | €73,101 | = | 0.0% |
| Contributions | 10/11 | €59,523 | €59,523 | = | 0.0% |
| Reserves | 13 | €13,578 | €13,578 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,928 | €5,928 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,928 | €5,928 | = | 0.0% |
| Distributable reserves | 133 | €7,650 | €7,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €561,406 | €478,305 | -€83,102 | -14.8% |
| Amounts payable after more than one year | 17 | €84,909 | €33,764 | -€51,145 | -60.2% |
| Financial debts | 170/4 | €84,909 | €33,764 | -€51,145 | -60.2% |
| Amounts payable within one year | 42/48 | €475,599 | €436,195 | -€39,403 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €995 | €0 | -€995 | -100% |
| Trade debts | 44 | €294,909 | €226,027 | -€68,882 | -23.4% |
| Suppliers | 440/4 | €294,909 | €226,027 | -€68,882 | -23.4% |
| Taxes, remuneration and social security | 45 | €33,069 | €35,670 | +€2,601 | +7.9% |
| Taxes | 450/3 | €7,707 | €7,939 | +€232 | +3.0% |
| Remuneration and social security | 454/9 | €25,362 | €27,731 | +€2,369 | +9.3% |
| Other amounts payable | 47/48 | €146,625 | €174,498 | +€27,873 | +19.0% |
| Accrued charges and deferred income | 492/3 | €899 | €8,346 | +€7,447 | +828% |
| Non-recurring operating income | 76A | - | €678 | +€678 | |
| Remuneration, social security and pensions | 62 | €203,305 | €222,731 | +€19,426 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,404 | €9,682 | -€3,722 | -27.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€982 | €1,400 | +€2,382 | |
| Other operating charges | 640/8 | €3,295 | €2,922 | -€373 | -11.3% |
| Non-recurring operating charges | 66A | -€100 | €0 | +€100 | |
| Gross operating margin | 9900 | €362,602 | €414,321 | +€51,718 | +14.3% |
| Operating profit (loss) | 9901 | €143,680 | €177,585 | +€33,905 | +23.6% |
| Financial income | 75/76B | €8,843 | €7,542 | -€1,301 | -14.7% |
| Recurring financial income | 75 | €8,843 | €7,542 | -€1,301 | -14.7% |
| Financial charges | 65/66B | €4,257 | €4,868 | +€612 | +14.4% |
| Recurring financial charges | 65 | €4,257 | €4,868 | +€612 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €148,267 | €180,259 | +€31,992 | +21.6% |
| Income taxes | 67/77 | €2,065 | €2,813 | +€748 | +36.2% |
| Profit (loss) for the period | 9904 | €146,202 | €177,446 | +€31,244 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €146,202 | €177,446 | +€31,244 | +21.4% |
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 15 October 2026 via checked.be.