Endodontisch Centrum Gent: 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.
Endodontisch Centrum Gent
Largest movements
- Current investments +€110,023
up €110,023 (+23.4%), from €471,126 to €581,149
- Tangible fixed assets -€94,642
down €94,642 (-7.8%), from €1.2m to €1.1m
of which Other tangible fixed assets: -€138,396
- Cash -€58,232
down €58,232 (-11.6%), from €500,380 to €442,148
mainly Contributions, distributions and other (-€183,885) and Debts after one year (-€130,000)
- Receivables within one year -€25,969
down €25,969 (-8.8%), from €294,446 to €268,477
of which Other amounts receivable: -€13,981
- Debts after one year -€130,000
down €130,000 (-57.8%), from €225,000 to €95,000
- Reserves +€97,312
up €97,312 (+5.4%), from €1.8m to €1.9m
of which Distributable reserves: +€99,512
- Tax, wage and social debts -€44,847
down €44,847 (-73.6%), from €60,967 to €16,120
of which Taxes: -€45,129
- Profit (loss) carried forward +€26,200
up €26,200 (+18.3%), from €142,793 to €168,993
- Gross operating margin -€188,448
down €188,448 (-22.9%), from €824,394 to €635,946
- Taxes +€52,683
up €52,683 (+29.9%), from €176,053 to €228,737
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 | €2,528,541 | €2,475,014 | -€53,527 | -2.1% |
| Fixed assets | 21/28 | €1,207,669 | €1,113,027 | -€94,642 | -7.8% |
| Tangible fixed assets | 22/27 | €1,207,669 | €1,113,027 | -€94,642 | -7.8% |
| Land and buildings | 22 | €878,302 | €834,984 | -€43,318 | -4.9% |
| Plant, machinery and equipment | 23 | €78,607 | €195,164 | +€116,556 | +148% |
| Furniture and vehicles | 24 | €112,363 | €82,879 | -€29,484 | -26.2% |
| Other tangible fixed assets | 26 | €138,396 | - | -€138,396 | |
| Current assets | 29/58 | €1,320,872 | €1,361,988 | +€41,116 | +3.1% |
| Stocks and contracts in progress | 3 | €47,394 | €63,397 | +€16,003 | +33.8% |
| Stocks | 30/36 | €47,394 | €63,397 | +€16,003 | +33.8% |
| Amounts receivable within one year | 40/41 | €294,446 | €268,477 | -€25,969 | -8.8% |
| Trade receivables | 40 | €20,789 | €8,801 | -€11,988 | -57.7% |
| Other amounts receivable | 41 | €273,657 | €259,676 | -€13,981 | -5.1% |
| Current investments | 50/53 | €471,126 | €581,149 | +€110,023 | +23.4% |
| Cash at bank and in hand | 54/58 | €500,380 | €442,148 | -€58,232 | -11.6% |
| Deferred charges and accrued income | 490/1 | €7,526 | €6,816 | -€710 | -9.4% |
| Total equity and liabilities | 10/49 | €2,528,541 | €2,475,014 | -€53,527 | -2.1% |
| Equity | 10/15 | €1,976,347 | €2,099,859 | +€123,512 | +6.2% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €1,811,554 | €1,908,865 | +€97,312 | +5.4% |
| Non-distributable reserves | 130/1 | €2,200 | - | -€2,200 | |
| Reserves not available under the articles | 1311 | €2,200 | - | -€2,200 | |
| Distributable reserves | 133 | €1,809,354 | €1,908,865 | +€99,512 | +5.5% |
| Profit (loss) carried forward | 14 | €142,793 | €168,993 | +€26,200 | +18.3% |
| Amounts payable | 17/49 | €552,194 | €375,156 | -€177,038 | -32.1% |
| Amounts payable after more than one year | 17 | €225,000 | €95,000 | -€130,000 | -57.8% |
| Financial debts | 170/4 | €225,000 | €95,000 | -€130,000 | -57.8% |
| Amounts payable within one year | 42/48 | €327,194 | €280,156 | -€47,038 | -14.4% |
| Financial debts | 43 | €4,305 | €500 | -€3,805 | -88.4% |
| Credit institutions | 430/8 | €4,305 | €500 | -€3,805 | -88.4% |
| Trade debts | 44 | €6,751 | €4,544 | -€2,207 | -32.7% |
| Suppliers | 440/4 | €6,751 | €4,544 | -€2,207 | -32.7% |
| Taxes, remuneration and social security | 45 | €60,967 | €16,120 | -€44,847 | -73.6% |
| Taxes | 450/3 | €49,626 | €4,496 | -€45,129 | -90.9% |
| Remuneration and social security | 454/9 | €11,341 | €11,624 | +€283 | +2.5% |
| Other amounts payable | 47/48 | €255,171 | €258,992 | +€3,821 | +1.5% |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,984 | €88,074 | +€3,089 | +3.6% |
| Other operating charges | 640/8 | €2,583 | €2,621 | +€38 | +1.5% |
| Gross operating margin | 9900 | €824,394 | €635,946 | -€188,448 | -22.9% |
| Operating profit (loss) | 9901 | €736,828 | €545,251 | -€191,576 | -26.0% |
| Financial income | 75/76B | €2,528 | €7,176 | +€4,648 | +184% |
| Recurring financial income | 75 | €2,528 | €7,176 | +€4,648 | +184% |
| Financial charges | 65/66B | €16,423 | €16,295 | -€128 | -0.8% |
| Recurring financial charges | 65 | €16,423 | €16,295 | -€128 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €722,932 | €536,133 | -€186,800 | -25.8% |
| Income taxes | 67/77 | €176,053 | €228,737 | +€52,683 | +29.9% |
| Profit (loss) for the period | 9904 | €546,879 | €307,396 | -€239,483 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €546,879 | €307,396 | -€239,483 | -43.8% |
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 31 October 2026 via checked.be.