Geraldine Sneyers: what changed
What changed
Geraldine Sneyers
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€88,898
2024 · €97,003-€8,105
Equity
€328,856
2024 · €243,208+€85,648
Cash
€191,376
2024 · €113,877+€77,499
Balance sheet total
€616,474
2024 · €489,337+€127,137
Largest movements
Assets
- Cash +€77,499
up €77,499 (+68.1%), from €113,877 to €191,376
mainly Net result for the year (+€88,898) and Depreciation (+€38,807)
- Tangible fixed assets +€36,401
up €36,401 (+12.0%), from €302,865 to €339,266
of which Land and buildings: +€51,847
- Receivables within one year +€20,695
up €20,695 (+363%), from €5,701 to €26,396
- Deferred charges and accrued income -€13,142
down €13,142 (-19.7%), from €66,835 to €53,693
Equity and liabilities
- Reserves +€84,250
up €84,250 (+41.9%), from €201,062 to €285,312
of which Distributable reserves: +€84,250
- Debts after one year +€33,096
up €33,096 (+15.4%), from €215,096 to €248,193
Income statement
- Depreciation +€30,250
up €30,250 (+353%), from €8,557 to €38,807
- Gross operating margin +€16,624
up €16,624 (+10.8%), from €154,011 to €170,635
- Financial income +€5,011
up €5,011 (+25,054,250%), from €0 to €5,011
- Taxes -€1,933
down €1,933 (-4.8%), from €40,665 to €38,733
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
€97,003
Gross operating margin
+€16,624
Depreciation
-€30,250
Other operating charges
+€58
Other operating items
-€775
Financial income
+€5,011
Financial charges
-€704
Taxes
+€1,933
Result 2025
€88,898
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
+€117,837
Investment
-€75,209
Financing
+€34,871
Cash 2024
€113,877
From operations (derived)
+€117,837
Net result for the year
+€88,898
Depreciation
+€38,807
Stocks and contracts
-€5,684
Receivables within one year
-€20,695
Deferred charges and accrued income
+€13,142
Trade debts
+€911
Tax, wage and social debts
-€1,000
Other debts
+€3,707
Accrued charges and deferred income
-€250
Investment (derived)
-€75,209
Investment in fixed assets (net)
-€75,209
Financing
+€34,871
Debts after one year
+€33,096
Current portion of long-term debt
+€5,025
Contributions, distributions and other
-€3,250
Cash 2025
€191,376
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €489,337 | €616,474 | +€127,137 | +26.0% |
| Fixed assets | 21/28 | €302,925 | €339,326 | +€36,401 | +12.0% |
| Tangible fixed assets | 22/27 | €302,865 | €339,266 | +€36,401 | +12.0% |
| Land and buildings | 22 | €228,889 | €280,736 | +€51,847 | +22.7% |
| Plant, machinery and equipment | 23 | €71,497 | €54,717 | -€16,780 | -23.5% |
| Furniture and vehicles | 24 | €2,479 | €3,814 | +€1,335 | +53.8% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €186,413 | €277,148 | +€90,736 | +48.7% |
| Stocks and contracts in progress | 3 | - | €5,684 | +€5,684 | |
| Stocks | 30/36 | - | €5,684 | +€5,684 | |
| Amounts receivable within one year | 40/41 | €5,701 | €26,396 | +€20,695 | +363% |
| Other amounts receivable | 41 | €5,701 | €26,396 | +€20,695 | +363% |
| Cash at bank and in hand | 54/58 | €113,877 | €191,376 | +€77,499 | +68.1% |
| Deferred charges and accrued income | 490/1 | €66,835 | €53,693 | -€13,142 | -19.7% |
| Total equity and liabilities | 10/49 | €489,337 | €616,474 | +€127,137 | +26.0% |
| Equity | 10/15 | €243,208 | €328,856 | +€85,648 | +35.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €201,062 | €285,312 | +€84,250 | +41.9% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,812 | €25,812 | = | 0.0% |
| Distributable reserves | 133 | €174,750 | €259,000 | +€84,250 | +48.2% |
| Profit (loss) carried forward | 14 | €37,146 | €38,544 | +€1,398 | +3.8% |
| Amounts payable | 17/49 | €246,130 | €287,619 | +€41,489 | +16.9% |
| Amounts payable after more than one year | 17 | €215,096 | €248,193 | +€33,096 | +15.4% |
| Financial debts | 170/4 | €215,096 | €248,193 | +€33,096 | +15.4% |
| Amounts payable within one year | 42/48 | €30,783 | €39,426 | +€8,643 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | €23,351 | €28,375 | +€5,025 | +21.5% |
| Trade debts | 44 | €148 | €1,059 | +€911 | +614% |
| Suppliers | 440/4 | €148 | €1,059 | +€911 | +614% |
| Taxes, remuneration and social security | 45 | €7,000 | €6,000 | -€1,000 | -14.3% |
| Taxes | 450/3 | €7,000 | €6,000 | -€1,000 | -14.3% |
| Other amounts payable | 47/48 | €284 | €3,992 | +€3,707 | +1,304% |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,557 | €38,807 | +€30,250 | +353% |
| Other operating charges | 640/8 | €2,004 | €1,947 | -€58 | -2.9% |
| Non-recurring operating charges | 66A | - | €775 | +€775 | |
| Gross operating margin | 9900 | €154,011 | €170,635 | +€16,624 | +10.8% |
| Operating profit (loss) | 9901 | €143,450 | €129,106 | -€14,344 | -10.0% |
| Financial income | 75/76B | €0 | €5,011 | +€5,011 | +25,054,250% |
| Recurring financial income | 75 | €0 | €5,011 | +€5,011 | +25,054,250% |
| Financial charges | 65/66B | €5,782 | €6,486 | +€704 | +12.2% |
| Recurring financial charges | 65 | €5,782 | €6,486 | +€704 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €137,668 | €127,631 | -€10,037 | -7.3% |
| Income taxes | 67/77 | €40,665 | €38,733 | -€1,933 | -4.8% |
| Profit (loss) for the period | 9904 | €97,003 | €88,898 | -€8,105 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €97,003 | €88,898 | -€8,105 | -8.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 1 November 2026 via checked.be.