HAENEN ELLEN: what changed
What changed
HAENEN ELLEN
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€55,756
2024 · €63,414-€7,658
Equity
€431,393
2024 · €439,122-€7,728
Cash
€164,558
2024 · €136,519+€28,039
Balance sheet total
€714,590
2024 · €679,299+€35,290
Largest movements
Assets
- Tangible fixed assets -€54,057
down €54,057 (-16.9%), from €319,855 to €265,797
- Current investments +€32,750
up €32,750 (+24.8%), from €131,875 to €164,625
- Cash +€28,039
up €28,039 (+20.5%), from €136,519 to €164,558
mainly Other debts (+€64,739) and Depreciation (+€60,498)
- Deferred charges and accrued income +€21,534
up €21,534 (+662%), from €3,254 to €24,788
Equity and liabilities
- Other debts +€64,739
up €64,739 (+790%), from €8,194 to €72,933
- Debts after one year -€27,758
down €27,758 (-15.6%), from €178,207 to €150,449
- Trade debts +€11,445
up €11,445 (+301%), from €3,802 to €15,248
- Reserves -€7,728
down €7,728 (-1.8%), from €426,722 to €418,993
Income statement
- Staff costs +€27,456
up €27,456 (+46.8%), from €58,630 to €86,086
- Gross operating margin +€15,227
up €15,227 (+7.1%), from €215,091 to €230,318
- Taxes -€2,699
down €2,699 (-11.1%), from €24,337 to €21,637
- Financial income +€2,679
up €2,679 (+243%), from €1,101 to €3,780
of which Financial income: +€3,605
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
€63,414
Gross operating margin
+€15,227
Staff costs
-€27,456
Depreciation
-€1,422
Other operating charges
-€744
Other operating items
+€926
Financial income
+€2,679
Financial charges
+€433
Taxes
+€2,699
Result 2025
€55,756
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
+€162,199
Investment
-€44,025
Financing
-€90,136
Cash 2024
€136,519
From operations (derived)
+€162,199
Net result for the year
+€55,756
Depreciation
+€60,498
Stocks and contracts
-€3,040
Receivables within one year
+€849
Deferred charges and accrued income
-€21,534
Trade debts
+€11,445
Tax, wage and social debts
-€6,515
Other debts
+€64,739
Investment (derived)
-€44,025
Investment in fixed assets (net)
-€11,275
Current investments
-€32,750
Financing
-€90,136
Debts after one year
-€27,758
Current portion of long-term debt
+€1,107
Contributions, distributions and other
-€63,485
Cash 2025
€164,558
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €679,299 | €714,590 | +€35,290 | +5.2% |
| Fixed assets | 21/28 | €324,715 | €275,492 | -€49,223 | -15.2% |
| Intangible fixed assets | 21 | - | €4,834 | +€4,834 | |
| Tangible fixed assets | 22/27 | €319,855 | €265,797 | -€54,057 | -16.9% |
| Plant, machinery and equipment | 23 | €21,292 | €13,377 | -€7,915 | -37.2% |
| Furniture and vehicles | 24 | €31,429 | €22,053 | -€9,376 | -29.8% |
| Leasing and similar rights | 25 | €111,739 | €92,970 | -€18,769 | -16.8% |
| Other tangible fixed assets | 26 | €155,395 | €137,398 | -€17,998 | -11.6% |
| Financial fixed assets | 28 | €4,860 | €4,860 | = | 0.0% |
| Current assets | 29/58 | €354,584 | €439,098 | +€84,513 | +23.8% |
| Stocks and contracts in progress | 3 | €5,125 | €8,165 | +€3,040 | +59.3% |
| Stocks | 30/36 | €5,125 | €8,165 | +€3,040 | +59.3% |
| Amounts receivable within one year | 40/41 | €77,811 | €76,962 | -€849 | -1.1% |
| Trade receivables | 40 | €5,677 | €5,748 | +€71 | +1.2% |
| Other amounts receivable | 41 | €72,134 | €71,214 | -€920 | -1.3% |
| Current investments | 50/53 | €131,875 | €164,625 | +€32,750 | +24.8% |
| Cash at bank and in hand | 54/58 | €136,519 | €164,558 | +€28,039 | +20.5% |
| Deferred charges and accrued income | 490/1 | €3,254 | €24,788 | +€21,534 | +662% |
| Total equity and liabilities | 10/49 | €679,299 | €714,590 | +€35,290 | +5.2% |
| Equity | 10/15 | €439,122 | €431,393 | -€7,728 | -1.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €426,722 | €418,993 | -€7,728 | -1.8% |
| Distributable reserves | 133 | €426,722 | €418,993 | -€7,728 | -1.8% |
| Amounts payable | 17/49 | €240,177 | €283,196 | +€43,019 | +17.9% |
| Amounts payable after more than one year | 17 | €178,207 | €150,449 | -€27,758 | -15.6% |
| Financial debts | 170/4 | €178,207 | €150,449 | -€27,758 | -15.6% |
| Amounts payable within one year | 42/48 | €61,970 | €132,747 | +€70,777 | +114% |
| Current portion of amounts payable after more than one year | 42 | €26,724 | €27,832 | +€1,107 | +4.1% |
| Trade debts | 44 | €3,802 | €15,248 | +€11,445 | +301% |
| Suppliers | 440/4 | €3,802 | €15,248 | +€11,445 | +301% |
| Taxes, remuneration and social security | 45 | €23,249 | €16,735 | -€6,515 | -28.0% |
| Taxes | 450/3 | €10,793 | €1,496 | -€9,297 | -86.1% |
| Remuneration and social security | 454/9 | €12,456 | €15,239 | +€2,782 | +22.3% |
| Other amounts payable | 47/48 | €8,194 | €72,933 | +€64,739 | +790% |
| Non-recurring operating income | 76A | €1,034 | €6,000 | +€4,966 | +480% |
| Remuneration, social security and pensions | 62 | €58,630 | €86,086 | +€27,456 | +46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,076 | €60,498 | +€1,422 | +2.4% |
| Other operating charges | 640/8 | €907 | €1,651 | +€744 | +82.0% |
| Non-recurring operating charges | 66A | €926 | - | -€926 | |
| Gross operating margin | 9900 | €215,091 | €230,318 | +€15,227 | +7.1% |
| Operating profit (loss) | 9901 | €95,551 | €82,082 | -€13,469 | -14.1% |
| Financial income | 75/76B | €1,101 | €3,780 | +€2,679 | +243% |
| Recurring financial income | 75 | €175 | €3,780 | +€3,605 | +2,065% |
| Non-recurring financial income | 76B | €926 | - | -€926 | |
| Financial charges | 65/66B | €8,901 | €8,468 | -€433 | -4.9% |
| Recurring financial charges | 65 | €8,901 | €8,468 | -€433 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €87,751 | €77,394 | -€10,357 | -11.8% |
| Income taxes | 67/77 | €24,337 | €21,637 | -€2,699 | -11.1% |
| Profit (loss) for the period | 9904 | €63,414 | €55,756 | -€7,658 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,414 | €55,756 | -€7,658 | -12.1% |
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 7 November 2026 via checked.be.