EGHBALI ARYAN: what changed
What changed
EGHBALI ARYAN
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€184,697
2024 · €192,615-€7,918
Equity
€425,059
2024 · €245,695+€179,364
Cash
€115,695
2024 · €86,356+€29,339
Balance sheet total
€1.2m
2024 · €1.1m+€37,064
Largest movements
Assets
- Stocks and contracts +€45,000
up €45,000 (+900%), from €5,000 to €50,000
- Receivables within one year -€36,286
down €36,286 (-40.6%), from €89,369 to €53,083
of which Other amounts receivable: -€26,533
- Cash +€29,339
up €29,339 (+34.0%), from €86,356 to €115,695
mainly Net result for the year (+€184,697) and Depreciation (+€104,644)
Equity and liabilities
- Profit (loss) carried forward +€179,364
up €179,364 (+81.3%), from €220,695 to €400,059
- Debts after one year -€159,601
down €159,601 (-24.2%), from €659,089 to €499,488
- Trade debts +€50,053
up €50,053 (+115%), from €43,457 to €93,509
- Other debts -€29,991
down €29,991 (-56.7%), from €52,913 to €22,922
Income statement
- Gross operating margin -€42,027
down €42,027 (-7.5%), from €558,835 to €516,808
- Taxes -€18,322
down €18,322 (-26.2%), from €69,807 to €51,485
- Depreciation -€6,688
down €6,688 (-6.0%), from €111,332 to €104,644
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
€192,615
Gross operating margin
-€42,027
Staff costs
+€1,102
Depreciation
+€6,688
Other operating charges
-€534
Other operating items
+€10,689
Financial income
-€1,319
Financial charges
-€840
Taxes
+€18,322
Result 2025
€184,697
raises the resultlowers the resultnot broken down further in the accounts
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
+€289,979
Investment
-€99,343
Financing
-€161,297
Cash 2024
€86,356
From operations (derived)
+€289,979
Net result for the year
+€184,697
Depreciation
+€104,644
Stocks and contracts
-€45,000
Receivables within one year
+€36,286
Deferred charges and accrued income
-€4,314
Trade debts
+€50,053
Tax, wage and social debts
+€1,168
Other debts
-€29,991
Accrued charges and deferred income
-€7,564
Investment (derived)
-€99,343
Investment in fixed assets (net)
-€99,343
Financing
-€161,297
Debts after one year
-€159,601
Current portion of long-term debt
+€3,636
Contributions, distributions and other
-€5,333
Cash 2025
€115,695
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,146,404 | €1,183,468 | +€37,064 | +3.2% |
| Fixed assets | 21/28 | €958,898 | €953,596 | -€5,302 | -0.6% |
| Tangible fixed assets | 22/27 | €958,898 | €953,596 | -€5,302 | -0.6% |
| Land and buildings | 22 | €759,121 | €728,299 | -€30,822 | -4.1% |
| Plant, machinery and equipment | 23 | €30,034 | €38,562 | +€8,528 | +28.4% |
| Furniture and vehicles | 24 | €169,743 | €186,736 | +€16,992 | +10.0% |
| Current assets | 29/58 | €187,506 | €229,872 | +€42,366 | +22.6% |
| Stocks and contracts in progress | 3 | €5,000 | €50,000 | +€45,000 | +900% |
| Stocks | 30/36 | €5,000 | €50,000 | +€45,000 | +900% |
| Amounts receivable within one year | 40/41 | €89,369 | €53,083 | -€36,286 | -40.6% |
| Trade receivables | 40 | €32,464 | €22,711 | -€9,753 | -30.0% |
| Other amounts receivable | 41 | €56,905 | €30,372 | -€26,533 | -46.6% |
| Cash at bank and in hand | 54/58 | €86,356 | €115,695 | +€29,339 | +34.0% |
| Deferred charges and accrued income | 490/1 | €6,781 | €11,094 | +€4,314 | +63.6% |
| Total equity and liabilities | 10/49 | €1,146,404 | €1,183,468 | +€37,064 | +3.2% |
| Equity | 10/15 | €245,695 | €425,059 | +€179,364 | +73.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,695 | €400,059 | +€179,364 | +81.3% |
| Amounts payable | 17/49 | €900,709 | €758,410 | -€142,299 | -15.8% |
| Amounts payable after more than one year | 17 | €659,089 | €499,488 | -€159,601 | -24.2% |
| Financial debts | 170/4 | €659,089 | €499,488 | -€159,601 | -24.2% |
| Amounts payable within one year | 42/48 | €222,573 | €247,438 | +€24,865 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €106,839 | €110,476 | +€3,636 | +3.4% |
| Trade debts | 44 | €43,457 | €93,509 | +€50,053 | +115% |
| Suppliers | 440/4 | €43,457 | €93,509 | +€50,053 | +115% |
| Taxes, remuneration and social security | 45 | €19,364 | €20,532 | +€1,168 | +6.0% |
| Taxes | 450/3 | €2,671 | €2,707 | +€36 | +1.3% |
| Remuneration and social security | 454/9 | €16,693 | €17,825 | +€1,132 | +6.8% |
| Other amounts payable | 47/48 | €52,913 | €22,922 | -€29,991 | -56.7% |
| Accrued charges and deferred income | 492/3 | €19,047 | €11,483 | -€7,564 | -39.7% |
| Remuneration, social security and pensions | 62 | €149,752 | €148,650 | -€1,102 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,332 | €104,644 | -€6,688 | -6.0% |
| Other operating charges | 640/8 | €7,947 | €8,481 | +€534 | +6.7% |
| Non-recurring operating charges | 66A | €10,689 | €0 | -€10,689 | -100% |
| Gross operating margin | 9900 | €558,835 | €516,808 | -€42,027 | -7.5% |
| Operating profit (loss) | 9901 | €279,115 | €255,033 | -€24,081 | -8.6% |
| Financial income | 75/76B | €1,379 | €60 | -€1,319 | -95.7% |
| Recurring financial income | 75 | €1,379 | €60 | -€1,319 | -95.7% |
| Financial charges | 65/66B | €18,072 | €18,912 | +€840 | +4.6% |
| Recurring financial charges | 65 | €18,072 | €18,912 | +€840 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €262,422 | €236,182 | -€26,240 | -10.0% |
| Income taxes | 67/77 | €69,807 | €51,485 | -€18,322 | -26.2% |
| Profit (loss) for the period | 9904 | €192,615 | €184,697 | -€7,918 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €192,615 | €184,697 | -€7,918 | -4.1% |
Next steps
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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 4 November 2026 via checked.be.