HYGIEN DENTAL: what changed
What changed
HYGIEN DENTAL
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€68,257
2023 · €167,270-€99,014
Equity
€506,321
2023 · €438,065+€68,257
Cash
€40,134
2023 · €33,215+€6,920
Balance sheet total
€747,276
2023 · €569,136+€178,140
Largest movements
Assets
- Tangible fixed assets +€139,597
up €139,597 (+147%), from €95,074 to €234,671
of which Leasing and similar rights: +€140,696
- Receivables within one year +€31,623
up €31,623 (+7.3%), from €433,807 to €465,430
of which Other amounts receivable: +€38,394
Equity and liabilities
- Debts after one year +€93,123
up €93,123 (+361%), from €25,815 to €118,938
- Profit (loss) carried forward +€68,257
up €68,257 (+16.6%), from €411,146 to €479,403
- Current portion of long-term debt +€30,839
up €30,839 (+153%), from €20,165 to €51,004
- Trade debts -€9,634
down €9,634 (-21.2%), from €45,440 to €35,806
Income statement
- Depreciation +€40,849
up €40,849 (+157%), from €26,079 to €66,928
- Taxes +€33,333
up €33,333 (+363%), from €9,185 to €42,519
- Other operating charges +€17,196
up €17,196 (+388%), from €4,432 to €21,628
- Financial income -€9,839
no longer reported in 2024 (was €9,839)
- Financial charges +€6,109
up €6,109 (+202%), from €3,023 to €9,132
Change in the result, 2023 to 2024
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 2023
€167,270
Gross operating margin
+€5,219
Staff costs
+€3,093
Depreciation
-€40,849
Other operating charges
-€17,196
Financial income
-€9,839
Financial charges
-€6,109
Taxes
-€33,333
Result 2024
€68,257
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€91,718
Investment
-€206,525
Financing
+€121,727
Cash 2023
€33,215
From operations (derived)
+€91,718
Net result for the year
+€68,257
Depreciation
+€66,928
Receivables within one year
-€31,623
Trade debts
-€9,634
Tax, wage and social debts
-€210
Other debts
-€2,000
Investment (derived)
-€206,525
Investment in fixed assets (net)
-€206,525
Financing
+€121,727
Debts after one year
+€93,123
Current portion of long-term debt
+€30,839
Short-term financial debts
-€2,236
Cash 2024
€40,134
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €569,136 | €747,276 | +€178,140 | +31.3% |
| Fixed assets | 21/28 | €102,114 | €241,711 | +€139,597 | +137% |
| Tangible fixed assets | 22/27 | €95,074 | €234,671 | +€139,597 | +147% |
| Plant, machinery and equipment | 23 | €16,577 | €20,577 | +€4,000 | +24.1% |
| Leasing and similar rights | 25 | €34,451 | €175,148 | +€140,696 | +408% |
| Other tangible fixed assets | 26 | €44,045 | €38,946 | -€5,100 | -11.6% |
| Financial fixed assets | 28 | €7,040 | €7,040 | = | 0.0% |
| Current assets | 29/58 | €467,022 | €505,565 | +€38,543 | +8.3% |
| Amounts receivable within one year | 40/41 | €433,807 | €465,430 | +€31,623 | +7.3% |
| Trade receivables | 40 | €6,770 | - | -€6,770 | |
| Other amounts receivable | 41 | €427,037 | €465,430 | +€38,394 | +9.0% |
| Cash at bank and in hand | 54/58 | €33,215 | €40,134 | +€6,920 | +20.8% |
| Total equity and liabilities | 10/49 | €569,136 | €747,276 | +€178,140 | +31.3% |
| Equity | 10/15 | €438,065 | €506,321 | +€68,257 | +15.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | - | -€18,592 | |
| Other | 1109/19 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €8,326 | €8,326 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,326 | €8,326 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,326 | €8,326 | = | 0.0% |
| Profit (loss) carried forward | 14 | €411,146 | €479,403 | +€68,257 | +16.6% |
| Amounts payable | 17/49 | €131,071 | €240,955 | +€109,883 | +83.8% |
| Amounts payable after more than one year | 17 | €25,815 | €118,938 | +€93,123 | +361% |
| Financial debts | 170/4 | €25,815 | €118,938 | +€93,123 | +361% |
| Amounts payable within one year | 42/48 | €105,257 | €122,017 | +€16,760 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €20,165 | €51,004 | +€30,839 | +153% |
| Financial debts | 43 | €3,354 | €1,119 | -€2,236 | -66.6% |
| Credit institutions | 430/8 | €3,354 | €1,119 | -€2,236 | -66.6% |
| Trade debts | 44 | €45,440 | €35,806 | -€9,634 | -21.2% |
| Suppliers | 440/4 | €45,440 | €35,806 | -€9,634 | -21.2% |
| Taxes, remuneration and social security | 45 | €34,297 | €34,087 | -€210 | -0.6% |
| Taxes | 450/3 | €10,159 | €5,496 | -€4,663 | -45.9% |
| Remuneration and social security | 454/9 | €24,138 | €28,592 | +€4,453 | +18.4% |
| Other amounts payable | 47/48 | €2,000 | - | -€2,000 | |
| Remuneration, social security and pensions | 62 | €141,662 | €138,569 | -€3,093 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,079 | €66,928 | +€40,849 | +157% |
| Other operating charges | 640/8 | €4,432 | €21,628 | +€17,196 | +388% |
| Gross operating margin | 9900 | €341,813 | €347,032 | +€5,219 | +1.5% |
| Operating profit (loss) | 9901 | €169,639 | €119,907 | -€49,732 | -29.3% |
| Financial income | 75/76B | €9,839 | - | -€9,839 | |
| Recurring financial income | 75 | €9,839 | - | -€9,839 | |
| Financial charges | 65/66B | €3,023 | €9,132 | +€6,109 | +202% |
| Recurring financial charges | 65 | €3,023 | €9,132 | +€6,109 | +202% |
| Profit (loss) for the period before taxes | 9903 | €176,455 | €110,775 | -€65,680 | -37.2% |
| Income taxes | 67/77 | €9,185 | €42,519 | +€33,333 | +363% |
| Profit (loss) for the period | 9904 | €167,270 | €68,257 | -€99,014 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €167,270 | €68,257 | -€99,014 | -59.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.