FREDERIK CLARYSSE: what changed
What changed
FREDERIK CLARYSSE
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€275,210
2024 · €235,264+€39,946
Equity
€1.6m
2024 · €1.5m+€76,350
Cash
€25,250
2024 · €75,580-€50,331
Balance sheet total
€1.9m
2024 · €1.9m-€23,123
Largest movements
Assets
- Receivables within one year +€65,335
up €65,335 (+157%), from €41,581 to €106,915
of which Other amounts receivable: +€65,167
- Cash -€50,331
down €50,331 (-66.6%), from €75,580 to €25,250
mainly Contributions, distributions and other (-€198,860) and Receivables within one year (-€65,335)
- Tangible fixed assets -€48,040
down €48,040 (-8.1%), from €593,971 to €545,931
of which Land and buildings: -€39,434
Equity and liabilities
- Reserves +€76,350
up €76,350 (+5.2%), from €1.5m to €1.5m
- Debts after one year -€43,336
down €43,336 (-29.2%), from €148,392 to €105,056
- Trade debts -€30,731
down €30,731 (-84.1%), from €36,542 to €5,812
- Other debts -€21,775
down €21,775 (-43.4%), from €50,220 to €28,445
Income statement
- Financial charges +€85,477
up €85,477 (+1,472%), from €5,806 to €91,282
- Provisions -€70,225
down €70,225, from €65,593 to -€4,632
- Gross operating margin +€45,028
up €45,028 (+8.5%), from €532,793 to €577,821
- Financial income +€9,678
up €9,678 (+58.8%), from €16,459 to €26,137
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
€235,264
Gross operating margin
+€45,028
Staff costs
-€1,725
Depreciation
-€1,761
Provisions
+€70,225
Other operating charges
+€51
Financial income
+€9,678
Financial charges
-€85,477
Taxes
+€3,927
Result 2025
€275,210
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
+€218,892
Investment
-€27,613
Financing
-€241,610
Cash 2024
€75,580
From operations (derived)
+€218,892
Net result for the year
+€275,210
Depreciation
+€69,878
Receivables within one year
-€65,335
Deferred charges and accrued income
-€4,138
Provisions
-€4,632
Trade debts
-€30,731
Tax, wage and social debts
+€415
Other debts
-€21,775
Investment (derived)
-€27,613
Investment in fixed assets (net)
-€21,838
Current investments
-€5,775
Financing
-€241,610
Debts after one year
-€43,336
Current portion of long-term debt
+€586
Contributions, distributions and other
-€198,860
Cash 2025
€25,250
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,929,435 | €1,906,312 | -€23,123 | -1.2% |
| Fixed assets | 21/28 | €593,971 | €545,931 | -€48,040 | -8.1% |
| Tangible fixed assets | 22/27 | €593,971 | €545,931 | -€48,040 | -8.1% |
| Land and buildings | 22 | €498,760 | €459,326 | -€39,434 | -7.9% |
| Plant, machinery and equipment | 23 | €90,163 | €80,676 | -€9,487 | -10.5% |
| Furniture and vehicles | 24 | €5,048 | €5,929 | +€880 | +17.4% |
| Current assets | 29/58 | €1,335,464 | €1,360,382 | +€24,917 | +1.9% |
| Amounts receivable within one year | 40/41 | €41,581 | €106,915 | +€65,335 | +157% |
| Trade receivables | 40 | €6,403 | €6,571 | +€168 | +2.6% |
| Other amounts receivable | 41 | €35,178 | €100,344 | +€65,167 | +185% |
| Current investments | 50/53 | €1,216,295 | €1,222,070 | +€5,775 | +0.5% |
| Cash at bank and in hand | 54/58 | €75,580 | €25,250 | -€50,331 | -66.6% |
| Deferred charges and accrued income | 490/1 | €2,009 | €6,147 | +€4,138 | +206% |
| Total equity and liabilities | 10/49 | €1,929,435 | €1,906,312 | -€23,123 | -1.2% |
| Equity | 10/15 | €1,528,680 | €1,605,031 | +€76,350 | +5.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,469,639 | €1,545,989 | +€76,350 | +5.2% |
| Distributable reserves | 133 | €1,469,639 | €1,545,989 | +€76,350 | +5.2% |
| Profit (loss) carried forward | 14 | €46,641 | €46,641 | = | 0.0% |
| Provisions and deferred taxes | 16 | €65,593 | €60,961 | -€4,632 | -7.1% |
| Provisions for liabilities and charges | 160/5 | €65,593 | €60,961 | -€4,632 | -7.1% |
| Other liabilities and charges | 164/5 | €65,593 | €60,961 | -€4,632 | -7.1% |
| Amounts payable | 17/49 | €335,162 | €240,321 | -€94,841 | -28.3% |
| Amounts payable after more than one year | 17 | €148,392 | €105,056 | -€43,336 | -29.2% |
| Financial debts | 170/4 | €148,392 | €105,056 | -€43,336 | -29.2% |
| Amounts payable within one year | 42/48 | €186,769 | €135,265 | -€51,505 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €42,750 | €43,336 | +€586 | +1.4% |
| Trade debts | 44 | €36,542 | €5,812 | -€30,731 | -84.1% |
| Suppliers | 440/4 | €36,542 | €5,812 | -€30,731 | -84.1% |
| Taxes, remuneration and social security | 45 | €57,257 | €57,672 | +€415 | +0.7% |
| Taxes | 450/3 | €50,723 | €51,047 | +€324 | +0.6% |
| Remuneration and social security | 454/9 | €6,534 | €6,624 | +€91 | +1.4% |
| Other amounts payable | 47/48 | €50,220 | €28,445 | -€21,775 | -43.4% |
| Remuneration, social security and pensions | 62 | €44,991 | €46,717 | +€1,725 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,117 | €69,878 | +€1,761 | +2.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €65,593 | -€4,632 | -€70,225 | |
| Other operating charges | 640/8 | €4,555 | €4,504 | -€51 | -1.1% |
| Gross operating margin | 9900 | €532,793 | €577,821 | +€45,028 | +8.5% |
| Operating profit (loss) | 9901 | €349,537 | €461,354 | +€111,818 | +32.0% |
| Financial income | 75/76B | €16,459 | €26,137 | +€9,678 | +58.8% |
| Recurring financial income | 75 | €16,459 | €26,137 | +€9,678 | +58.8% |
| Financial charges | 65/66B | €5,806 | €91,282 | +€85,477 | +1,472% |
| Recurring financial charges | 65 | €5,806 | €91,282 | +€85,477 | +1,472% |
| Profit (loss) for the period before taxes | 9903 | €360,190 | €396,209 | +€36,019 | +10.0% |
| Income taxes | 67/77 | €124,926 | €120,999 | -€3,927 | -3.1% |
| Profit (loss) for the period | 9904 | €235,264 | €275,210 | +€39,946 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €235,264 | €275,210 | +€39,946 | +17.0% |
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 7 November 2026 via checked.be.