DOKTER COUVREUR JAN: what changed
What changed
DOKTER COUVREUR JAN
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€148,668
2024 · €251,107-€102,438
Equity
€2.0m
2024 · €1.9m+€147,002
Cash
€1.0m
2024 · €760,300+€263,662
Balance sheet total
€2.3m
2024 · €2.2m+€74,023
Largest movements
Assets
- Cash +€263,662
up €263,662 (+34.7%), from €760,300 to €1.0m
mainly Deferred charges and accrued income (+€183,359) and Net result for the year (+€148,668)
- Deferred charges and accrued income -€183,359
down €183,359 (-90.5%), from €202,516 to €19,157
Equity and liabilities
- Reserves +€147,002
up €147,002 (+7.8%), from €1.9m to €2.0m
- Other debts -€70,306
down €70,306 (-27.8%), from €253,004 to €182,698
Income statement
- Gross operating margin -€161,059
down €161,059 (-39.7%), from €405,759 to €244,700
- Taxes -€48,486
down €48,486 (-39.9%), from €121,393 to €72,907
- Financial charges -€7,311
down €7,311 (-23.3%), from €31,418 to €24,107
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
€251,107
Gross operating margin
-€161,059
Depreciation
+€871
Other operating charges
+€699
Financial income
+€1,254
Financial charges
+€7,311
Taxes
+€48,486
Result 2025
€148,668
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
+€278,645
Investment
-€13,316
Financing
-€1,666
Cash 2024
€760,300
From operations (derived)
+€278,645
Net result for the year
+€148,668
Depreciation
+€20,117
Receivables within one year
-€520
Deferred charges and accrued income
+€183,359
Trade debts
-€5,544
Tax, wage and social debts
+€5,321
Other debts
-€70,306
Accrued charges and deferred income
-€2,451
Investment (derived)
-€13,316
Investment in fixed assets (net)
-€3,950
Current investments
-€9,366
Financing
-€1,666
Contributions, distributions and other
-€1,666
Cash 2025
€1.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,180,223 | €2,254,246 | +€74,023 | +3.4% |
| Fixed assets | 21/28 | €173,360 | €157,193 | -€16,167 | -9.3% |
| Intangible fixed assets | 21 | €2,254 | €4,591 | +€2,337 | +104% |
| Tangible fixed assets | 22/27 | €171,105 | €152,601 | -€18,504 | -10.8% |
| Land and buildings | 22 | €158,310 | €143,073 | -€15,237 | -9.6% |
| Plant, machinery and equipment | 23 | €4,841 | €1,657 | -€3,184 | -65.8% |
| Furniture and vehicles | 24 | €2,054 | €1,971 | -€83 | -4.0% |
| Other tangible fixed assets | 26 | €5,900 | €5,900 | = | 0.0% |
| Current assets | 29/58 | €2,006,863 | €2,097,053 | +€90,190 | +4.5% |
| Amounts receivable within one year | 40/41 | €0 | €520 | +€520 | |
| Trade receivables | 40 | - | €520 | +€520 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €1,044,047 | €1,053,413 | +€9,366 | +0.9% |
| Cash at bank and in hand | 54/58 | €760,300 | €1,023,963 | +€263,662 | +34.7% |
| Deferred charges and accrued income | 490/1 | €202,516 | €19,157 | -€183,359 | -90.5% |
| Total equity and liabilities | 10/49 | €2,180,223 | €2,254,246 | +€74,023 | +3.4% |
| Equity | 10/15 | €1,887,062 | €2,034,064 | +€147,002 | +7.8% |
| Contributions | 10/11 | €6,350 | €6,350 | = | 0.0% |
| Reserves | 13 | €1,880,712 | €2,027,714 | +€147,002 | +7.8% |
| Distributable reserves | 133 | €1,880,712 | €2,027,714 | +€147,002 | +7.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €293,161 | €220,182 | -€72,979 | -24.9% |
| Amounts payable within one year | 42/48 | €273,083 | €202,554 | -€70,528 | -25.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €10,409 | €4,865 | -€5,544 | -53.3% |
| Suppliers | 440/4 | €10,409 | €4,865 | -€5,544 | -53.3% |
| Taxes, remuneration and social security | 45 | €9,670 | €14,991 | +€5,321 | +55.0% |
| Taxes | 450/3 | €9,670 | €14,991 | +€5,321 | +55.0% |
| Other amounts payable | 47/48 | €253,004 | €182,698 | -€70,306 | -27.8% |
| Accrued charges and deferred income | 492/3 | €20,079 | €17,628 | -€2,451 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,988 | €20,117 | -€871 | -4.2% |
| Other operating charges | 640/8 | €5,840 | €5,141 | -€699 | -12.0% |
| Gross operating margin | 9900 | €405,759 | €244,700 | -€161,059 | -39.7% |
| Operating profit (loss) | 9901 | €378,930 | €219,441 | -€159,489 | -42.1% |
| Financial income | 75/76B | €24,987 | €26,241 | +€1,254 | +5.0% |
| Recurring financial income | 75 | €24,987 | €26,241 | +€1,254 | +5.0% |
| Financial charges | 65/66B | €31,418 | €24,107 | -€7,311 | -23.3% |
| Recurring financial charges | 65 | €31,418 | €24,107 | -€7,311 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €372,500 | €221,575 | -€150,924 | -40.5% |
| Income taxes | 67/77 | €121,393 | €72,907 | -€48,486 | -39.9% |
| Profit (loss) for the period | 9904 | €251,107 | €148,668 | -€102,438 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €251,107 | €148,668 | -€102,438 | -40.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.