Huub Van Dessel: what changed
What changed
Huub Van Dessel
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€230,953
2024 · €189,251+€41,702
Equity
€865,903
2024 · €695,449+€170,455
Cash
€222,938
2024 · €265,720-€42,782
Balance sheet total
€1.2m
2024 · €1.0m+€160,153
Largest movements
Assets
- Current investments +€249,362
up €249,362 (+160%), from €155,522 to €404,884
- Tangible fixed assets -€58,292
down €58,292 (-10.0%), from €580,392 to €522,099
of which Land and buildings: -€35,366
- Cash -€42,782
down €42,782 (-16.1%), from €265,720 to €222,938
mainly Current investments (-€249,362) and Contributions, distributions and other (-€60,498)
Equity and liabilities
- Reserves +€170,455
up €170,455 (+24.5%), from €695,449 to €865,903
- Debts after one year -€40,432
down €40,432 (-15.8%), from €256,258 to €215,826
- Tax, wage and social debts +€37,165
up €37,165 (+161%), from €23,060 to €60,225
of which Taxes: +€39,957
Income statement
- Gross operating margin +€47,684
up €47,684 (+10.0%), from €477,335 to €525,019
- Taxes +€17,249
up €17,249 (+20.4%), from €84,630 to €101,878
- Financial income +€6,606
up €6,606 (+346%), from €1,907 to €8,513
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
€189,251
Gross operating margin
+€47,684
Staff costs
+€3,115
Depreciation
-€402
Other operating charges
-€152
Financial income
+€6,606
Financial charges
+€2,100
Taxes
-€17,249
Result 2025
€230,953
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
+€324,527
Investment
-€263,843
Financing
-€103,466
Cash 2024
€265,720
From operations (derived)
+€324,527
Net result for the year
+€230,953
Depreciation
+€73,160
Receivables within one year
-€9,849
Deferred charges and accrued income
-€2,403
Trade debts
+€404
Tax, wage and social debts
+€37,165
Advances received
-€5,920
Accrued charges and deferred income
+€1,017
Investment (derived)
-€263,843
Investment in fixed assets (net)
-€14,481
Current investments
-€249,362
Financing
-€103,466
Debts after one year
-€40,432
Current portion of long-term debt
-€2,535
Contributions, distributions and other
-€60,498
Cash 2025
€222,938
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,031,219 | €1,191,372 | +€160,153 | +15.5% |
| Fixed assets | 21/28 | €581,008 | €522,329 | -€58,678 | -10.1% |
| Intangible fixed assets | 21 | €482 | €96 | -€386 | -80.1% |
| Tangible fixed assets | 22/27 | €580,392 | €522,099 | -€58,292 | -10.0% |
| Land and buildings | 22 | €462,359 | €426,993 | -€35,366 | -7.6% |
| Plant, machinery and equipment | 23 | €64,184 | €48,102 | -€16,082 | -25.1% |
| Furniture and vehicles | 24 | €52,936 | €46,548 | -€6,388 | -12.1% |
| Other tangible fixed assets | 26 | €913 | €456 | -€456 | -50.0% |
| Financial fixed assets | 28 | €134 | €134 | = | 0.0% |
| Current assets | 29/58 | €450,212 | €669,043 | +€218,831 | +48.6% |
| Amounts receivable within one year | 40/41 | €22,191 | €32,040 | +€9,849 | +44.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €22,191 | €32,040 | +€9,849 | +44.4% |
| Current investments | 50/53 | €155,522 | €404,884 | +€249,362 | +160% |
| Cash at bank and in hand | 54/58 | €265,720 | €222,938 | -€42,782 | -16.1% |
| Deferred charges and accrued income | 490/1 | €6,779 | €9,181 | +€2,403 | +35.4% |
| Total equity and liabilities | 10/49 | €1,031,219 | €1,191,372 | +€160,153 | +15.5% |
| Equity | 10/15 | €695,449 | €865,903 | +€170,455 | +24.5% |
| Reserves | 13 | €695,449 | €865,903 | +€170,455 | +24.5% |
| Distributable reserves | 133 | €695,449 | €865,903 | +€170,455 | +24.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €335,771 | €325,469 | -€10,302 | -3.1% |
| Amounts payable after more than one year | 17 | €256,258 | €215,826 | -€40,432 | -15.8% |
| Financial debts | 170/4 | €256,258 | €215,826 | -€40,432 | -15.8% |
| Amounts payable within one year | 42/48 | €79,513 | €108,626 | +€29,113 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €42,968 | €40,432 | -€2,535 | -5.9% |
| Trade debts | 44 | €7,565 | €7,968 | +€404 | +5.3% |
| Suppliers | 440/4 | €7,565 | €7,968 | +€404 | +5.3% |
| Advances received on contracts in progress | 46 | €5,920 | €0 | -€5,920 | -100% |
| Taxes, remuneration and social security | 45 | €23,060 | €60,225 | +€37,165 | +161% |
| Taxes | 450/3 | €9,438 | €49,396 | +€39,957 | +423% |
| Remuneration and social security | 454/9 | €13,621 | €10,829 | -€2,792 | -20.5% |
| Accrued charges and deferred income | 492/3 | - | €1,017 | +€1,017 | |
| Remuneration, social security and pensions | 62 | €111,603 | €108,488 | -€3,115 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,757 | €73,160 | +€402 | +0.6% |
| Other operating charges | 640/8 | €5,394 | €5,546 | +€152 | +2.8% |
| Gross operating margin | 9900 | €477,335 | €525,019 | +€47,684 | +10.0% |
| Operating profit (loss) | 9901 | €287,581 | €337,826 | +€50,244 | +17.5% |
| Financial income | 75/76B | €1,907 | €8,513 | +€6,606 | +346% |
| Recurring financial income | 75 | €1,907 | €8,513 | +€6,606 | +346% |
| Financial charges | 65/66B | €15,607 | €13,507 | -€2,100 | -13.5% |
| Recurring financial charges | 65 | €15,607 | €13,507 | -€2,100 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €273,881 | €332,831 | +€58,950 | +21.5% |
| Income taxes | 67/77 | €84,630 | €101,878 | +€17,249 | +20.4% |
| Profit (loss) for the period | 9904 | €189,251 | €230,953 | +€41,702 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €189,251 | €230,953 | +€41,702 | +22.0% |
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 8 November 2026 via checked.be.