Docteur Baudoin Arnaud: what changed
What changed
Docteur Baudoin Arnaud
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€172,201
2024 · €117,994+€54,208
Equity
€452,607
2024 · €291,905+€160,701
Cash
€413,576
2024 · €205,964+€207,611
Balance sheet total
€834,580
2024 · €668,239+€166,341
Largest movements
Assets
- Cash +€207,611
up €207,611 (+101%), from €205,964 to €413,576
mainly Net result for the year (+€172,201) and Tax, wage and social debts (+€54,957)
- Tangible fixed assets -€26,235
down €26,235 (-7.5%), from €349,800 to €323,565
of which Land and buildings: -€14,135
- Receivables within one year -€8,640
down €8,640 (-9.9%), from €86,865 to €78,226
of which Other amounts receivable: -€9,640
Equity and liabilities
- Reserves +€166,113
up €166,113 (+59.2%), from €280,494 to €446,607
- Tax, wage and social debts +€54,957
up €54,957 (+236%), from €23,319 to €78,276
of which Taxes: +€53,660
- Debts after one year -€49,201
down €49,201 (-17.1%), from €288,410 to €239,209
Income statement
- Gross operating margin +€86,459
up €86,459 (+33.2%), from €260,470 to €346,929
- Taxes +€28,481
up €28,481 (+56.8%), from €50,179 to €78,660
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.
Result 2024
€117,994
Gross operating margin
+€86,459
Staff costs
-€724
Depreciation
-€1,088
Other operating charges
-€332
Financial charges
-€1,626
Taxes
-€28,481
Result 2025
€172,201
raises the resultlowers the result
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.
From operations
+€276,792
Investment
-€11,078
Financing
-€58,102
Cash 2024
€205,964
From operations (derived)
+€276,792
Net result for the year
+€172,201
Depreciation
+€43,097
Receivables within one year
+€8,640
Deferred charges and accrued income
+€612
Trade debts
-€2,279
Tax, wage and social debts
+€54,957
Other debts
-€435
Investment (derived)
-€11,078
Investment in fixed assets (net)
-€11,078
Financing
-€58,102
Debts after one year
-€49,201
Current portion of long-term debt
+€4,620
Short-term financial debts
-€2,021
Contributions, distributions and other
-€11,500
Cash 2025
€413,576
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €668,239 | €834,580 | +€166,341 | +24.9% |
| Formation expenses | 20 | €24,997 | €19,213 | -€5,784 | -23.1% |
| Fixed assets | 21/28 | €349,800 | €323,565 | -€26,235 | -7.5% |
| Tangible fixed assets | 22/27 | €349,800 | €323,565 | -€26,235 | -7.5% |
| Land and buildings | 22 | €255,281 | €241,146 | -€14,135 | -5.5% |
| Plant, machinery and equipment | 23 | €94,519 | €80,704 | -€13,815 | -14.6% |
| Furniture and vehicles | 24 | - | €1,715 | +€1,715 | |
| Current assets | 29/58 | €293,441 | €491,801 | +€198,360 | +67.6% |
| Amounts receivable within one year | 40/41 | €86,865 | €78,226 | -€8,640 | -9.9% |
| Trade receivables | 40 | - | €1,000 | +€1,000 | |
| Other amounts receivable | 41 | €86,865 | €77,226 | -€9,640 | -11.1% |
| Cash at bank and in hand | 54/58 | €205,964 | €413,576 | +€207,611 | +101% |
| Deferred charges and accrued income | 490/1 | €612 | - | -€612 | |
| Total equity and liabilities | 10/49 | €668,239 | €834,580 | +€166,341 | +24.9% |
| Equity | 10/15 | €291,905 | €452,607 | +€160,701 | +55.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €280,494 | €446,607 | +€166,113 | +59.2% |
| Distributable reserves | 133 | €280,494 | €446,607 | +€166,113 | +59.2% |
| Profit (loss) carried forward | 14 | €5,412 | - | -€5,412 | |
| Amounts payable | 17/49 | €376,333 | €381,973 | +€5,640 | +1.5% |
| Amounts payable after more than one year | 17 | €288,410 | €239,209 | -€49,201 | -17.1% |
| Financial debts | 170/4 | €288,410 | €239,209 | -€49,201 | -17.1% |
| Amounts payable within one year | 42/48 | €87,924 | €142,765 | +€54,841 | +62.4% |
| Current portion of amounts payable after more than one year | 42 | €44,582 | €49,201 | +€4,620 | +10.4% |
| Financial debts | 43 | €10,354 | €8,333 | -€2,021 | -19.5% |
| Credit institutions | 430/8 | €10,354 | €8,333 | -€2,021 | -19.5% |
| Trade debts | 44 | €9,234 | €6,954 | -€2,279 | -24.7% |
| Suppliers | 440/4 | €9,234 | €6,954 | -€2,279 | -24.7% |
| Taxes, remuneration and social security | 45 | €23,319 | €78,276 | +€54,957 | +236% |
| Taxes | 450/3 | €20,145 | €73,804 | +€53,660 | +266% |
| Remuneration and social security | 454/9 | €3,175 | €4,471 | +€1,297 | +40.9% |
| Other amounts payable | 47/48 | €435 | - | -€435 | |
| Remuneration, social security and pensions | 62 | €41,693 | €42,417 | +€724 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,009 | €43,097 | +€1,088 | +2.6% |
| Other operating charges | 640/8 | €2,775 | €3,107 | +€332 | +12.0% |
| Gross operating margin | 9900 | €260,470 | €346,929 | +€86,459 | +33.2% |
| Operating profit (loss) | 9901 | €173,994 | €258,308 | +€84,315 | +48.5% |
| Financial charges | 65/66B | €5,821 | €7,447 | +€1,626 | +27.9% |
| Recurring financial charges | 65 | €5,821 | €7,447 | +€1,626 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €168,172 | €250,861 | +€82,689 | +49.2% |
| Income taxes | 67/77 | €50,179 | €78,660 | +€28,481 | +56.8% |
| Profit (loss) for the period | 9904 | €117,994 | €172,201 | +€54,208 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €117,994 | €172,201 | +€54,208 | +45.9% |
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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 6 November 2026 via checked.be.