H.C.Dental: what changed
What changed
H.C.Dental
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€83,455
2024 · €98,095-€14,640
Equity
€52,035
2024 · €185,296-€133,261
Cash
€116,571
2024 · €117,156-€585
Balance sheet total
€936,096
2024 · €953,562-€17,465
Largest movements
Assets
- Receivables within one year -€27,591
no longer reported in 2025 (was €27,591)
of which Other amounts receivable: -€27,462
- Current investments +€15,228
up €15,228 (+65.9%), from €23,108 to €38,335
- Deferred charges and accrued income +€10,383
up €10,383 (+85.8%), from €12,096 to €22,478
Equity and liabilities
- Profit (loss) carried forward -€164,836
no longer reported in 2025 (was €164,836)
- Other debts +€108,228
up €108,228 (+3,183%), from €3,400 to €111,628
- Provisions +€36,199
new in 2025: €36,199
- Reserves +€31,575
up €31,575 (+1,698%), from €1,860 to €33,435
of which Tax-exempt reserves: +€31,575
- Debts after one year -€29,339
down €29,339 (-4.7%), from €627,669 to €598,330
Income statement
- Gross operating margin +€49,176
up €49,176 (+17.3%), from €283,569 to €332,745
- Provisions +€36,199
new in 2025: €36,199
- Depreciation +€13,578
up €13,578 (+18.1%), from €74,850 to €88,428
- Taxes +€10,644
up €10,644 (+39.3%), from €27,051 to €37,695
- Staff costs +€6,771
up €6,771 (+11.1%), from €60,740 to €67,511
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
€98,095
Gross operating margin
+€49,176
Staff costs
-€6,771
Depreciation
-€13,578
Provisions
-€36,199
Other operating charges
+€2,100
Other operating items
+€3,077
Financial income
+€360
Financial charges
-€2,159
Taxes
-€10,644
Result 2025
€83,455
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
+€331,238
Investment
-€88,756
Financing
-€243,067
Cash 2024
€117,156
From operations (derived)
+€331,238
Net result for the year
+€83,455
Depreciation
+€88,428
Receivables within one year
+€27,591
Deferred charges and accrued income
-€10,383
Provisions
+€36,199
Trade debts
-€18,375
Tax, wage and social debts
+€12,149
Other debts
+€108,228
Accrued charges and deferred income
+€3,944
Investment (derived)
-€88,756
Investment in fixed assets (net)
-€73,528
Current investments
-€15,228
Financing
-€243,067
Debts after one year
-€29,339
Current portion of long-term debt
+€2,989
Contributions, distributions and other
-€216,717
Cash 2025
€116,571
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €953,562 | €936,096 | -€17,465 | -1.8% |
| Fixed assets | 21/28 | €773,612 | €758,712 | -€14,900 | -1.9% |
| Intangible fixed assets | 21 | €48,759 | €42,259 | -€6,500 | -13.3% |
| Tangible fixed assets | 22/27 | €724,531 | €716,131 | -€8,400 | -1.2% |
| Land and buildings | 22 | €551,316 | €594,924 | +€43,609 | +7.9% |
| Plant, machinery and equipment | 23 | €2,832 | €2,154 | -€678 | -23.9% |
| Furniture and vehicles | 24 | €170,148 | €118,689 | -€51,459 | -30.2% |
| Other tangible fixed assets | 26 | €236 | €363 | +€128 | +54.2% |
| Financial fixed assets | 28 | €322 | €322 | = | 0.0% |
| Current assets | 29/58 | €179,950 | €177,385 | -€2,565 | -1.4% |
| Amounts receivable within one year | 40/41 | €27,591 | - | -€27,591 | |
| Trade receivables | 40 | €128 | - | -€128 | |
| Other amounts receivable | 41 | €27,462 | - | -€27,462 | |
| Current investments | 50/53 | €23,108 | €38,335 | +€15,228 | +65.9% |
| Cash at bank and in hand | 54/58 | €117,156 | €116,571 | -€585 | -0.5% |
| Deferred charges and accrued income | 490/1 | €12,096 | €22,478 | +€10,383 | +85.8% |
| Total equity and liabilities | 10/49 | €953,562 | €936,096 | -€17,465 | -1.8% |
| Equity | 10/15 | €185,296 | €52,035 | -€133,261 | -71.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €33,435 | +€31,575 | +1,698% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | - | €31,575 | +€31,575 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €164,836 | - | -€164,836 | |
| Provisions and deferred taxes | 16 | - | €36,199 | +€36,199 | |
| Provisions for liabilities and charges | 160/5 | - | €36,199 | +€36,199 | |
| Other liabilities and charges | 164/5 | - | €36,199 | +€36,199 | |
| Amounts payable | 17/49 | €768,266 | €847,862 | +€79,597 | +10.4% |
| Amounts payable after more than one year | 17 | €627,669 | €598,330 | -€29,339 | -4.7% |
| Financial debts | 170/4 | €627,669 | €598,330 | -€29,339 | -4.7% |
| Amounts payable within one year | 42/48 | €137,131 | €242,123 | +€104,991 | +76.6% |
| Current portion of amounts payable after more than one year | 42 | €91,601 | €94,589 | +€2,989 | +3.3% |
| Trade debts | 44 | €23,556 | €5,181 | -€18,375 | -78.0% |
| Suppliers | 440/4 | €23,556 | €5,181 | -€18,375 | -78.0% |
| Taxes, remuneration and social security | 45 | €18,575 | €30,724 | +€12,149 | +65.4% |
| Taxes | 450/3 | €8,992 | €16,723 | +€7,732 | +86.0% |
| Remuneration and social security | 454/9 | €9,583 | €14,000 | +€4,417 | +46.1% |
| Other amounts payable | 47/48 | €3,400 | €111,628 | +€108,228 | +3,183% |
| Accrued charges and deferred income | 492/3 | €3,465 | €7,410 | +€3,944 | +114% |
| Remuneration, social security and pensions | 62 | €60,740 | €67,511 | +€6,771 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,850 | €88,428 | +€13,578 | +18.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €36,199 | +€36,199 | |
| Other operating charges | 640/8 | €8,665 | €6,565 | -€2,100 | -24.2% |
| Non-recurring operating charges | 66A | €3,077 | - | -€3,077 | |
| Gross operating margin | 9900 | €283,569 | €332,745 | +€49,176 | +17.3% |
| Operating profit (loss) | 9901 | €136,239 | €134,043 | -€2,196 | -1.6% |
| Financial income | 75/76B | €670 | €1,030 | +€360 | +53.7% |
| Recurring financial income | 75 | €670 | €1,030 | +€360 | +53.7% |
| Financial charges | 65/66B | €11,763 | €13,922 | +€2,159 | +18.4% |
| Recurring financial charges | 65 | €11,763 | €13,922 | +€2,159 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €125,146 | €121,150 | -€3,996 | -3.2% |
| Income taxes | 67/77 | €27,051 | €37,695 | +€10,644 | +39.3% |
| Profit (loss) for the period | 9904 | €98,095 | €83,455 | -€14,640 | -14.9% |
| Transfer to tax-exempt reserves | 689 | - | €31,575 | +€31,575 | |
| Profit (loss) for the period to be appropriated | 9905 | €98,095 | €51,880 | -€46,215 | -47.1% |
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 8 November 2026 via checked.be.