IAKOV CLIATCHKO, DENTISTE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IAKOV CLIATCHKO, DENTISTE
Largest movements
- Receivables within one year +€367,157
up €367,157 (+116%), from €317,001 to €684,158
of which Other amounts receivable: +€369,216
- Tangible fixed assets +€19,799
up €19,799 (+6.6%), from €298,662 to €318,460
of which Plant, machinery and equipment: +€143,089
- Reserves +€334,078
up €334,078 (+78.1%), from €427,771 to €761,849
of which Distributable reserves: +€249,704
- Tax, wage and social debts +€61,812
up €61,812 (+390%), from €15,838 to €77,650
- Debts after one year -€32,249
down €32,249 (-32.4%), from €99,509 to €67,260
- Provisions +€28,125
new in 2024: €28,125
- Other debts +€15,334
up €15,334 (+28.2%), from €54,455 to €69,789
- Gross operating margin +€200,369
up €200,369 (+103%), from €194,818 to €395,186
- Financial income +€132,695
new in 2024: €132,695
of which Non-recurring financial income: +€114,073
- Taxes +€68,921
up €68,921 (+162%), from €42,620 to €111,540
- Depreciation +€8,080
up €8,080 (+23.5%), from €34,421 to €42,501
- Other operating charges -€6,881
down €6,881 (-70.9%), from €9,704 to €2,823
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €662,200 | €1,053,691 | +€391,491 | +59.1% |
| Fixed assets | 21/28 | €298,662 | €318,460 | +€19,799 | +6.6% |
| Tangible fixed assets | 22/27 | €298,662 | €318,460 | +€19,799 | +6.6% |
| Land and buildings | 22 | €103,990 | - | -€103,990 | |
| Plant, machinery and equipment | 23 | €48,497 | €191,586 | +€143,089 | +295% |
| Furniture and vehicles | 24 | €93,983 | €82,563 | -€11,420 | -12.2% |
| Leasing and similar rights | 25 | €52,191 | €44,311 | -€7,881 | -15.1% |
| Current assets | 29/58 | €363,538 | €735,230 | +€371,692 | +102% |
| Stocks and contracts in progress | 3 | €9,764 | €11,175 | +€1,411 | +14.4% |
| Stocks | 30/36 | €9,764 | €11,175 | +€1,411 | +14.4% |
| Amounts receivable within one year | 40/41 | €317,001 | €684,158 | +€367,157 | +116% |
| Trade receivables | 40 | €6,816 | €4,758 | -€2,058 | -30.2% |
| Other amounts receivable | 41 | €310,184 | €679,400 | +€369,216 | +119% |
| Cash at bank and in hand | 54/58 | €28,933 | €35,404 | +€6,471 | +22.4% |
| Deferred charges and accrued income | 490/1 | €7,840 | €4,494 | -€3,347 | -42.7% |
| Total equity and liabilities | 10/49 | €662,200 | €1,053,691 | +€391,491 | +59.1% |
| Equity | 10/15 | €433,971 | €768,049 | +€334,078 | +77.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €427,771 | €761,849 | +€334,078 | +78.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €84,374 | +€84,374 | |
| Distributable reserves | 133 | €425,911 | €675,615 | +€249,704 | +58.6% |
| Provisions and deferred taxes | 16 | - | €28,125 | +€28,125 | |
| Deferred taxes | 168 | - | €28,125 | +€28,125 | |
| Amounts payable | 17/49 | €228,229 | €257,517 | +€29,288 | +12.8% |
| Amounts payable after more than one year | 17 | €99,509 | €67,260 | -€32,249 | -32.4% |
| Financial debts | 170/4 | €99,509 | €67,260 | -€32,249 | -32.4% |
| Amounts payable within one year | 42/48 | €126,481 | €188,519 | +€62,038 | +49.0% |
| Current portion of amounts payable after more than one year | 42 | €53,507 | €38,599 | -€14,908 | -27.9% |
| Trade debts | 44 | €2,680 | €2,480 | -€200 | -7.5% |
| Suppliers | 440/4 | €2,680 | €2,480 | -€200 | -7.5% |
| Taxes, remuneration and social security | 45 | €15,838 | €77,650 | +€61,812 | +390% |
| Taxes | 450/3 | €15,838 | €77,650 | +€61,812 | +390% |
| Other amounts payable | 47/48 | €54,455 | €69,789 | +€15,334 | +28.2% |
| Accrued charges and deferred income | 492/3 | €2,239 | €1,738 | -€501 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,421 | €42,501 | +€8,080 | +23.5% |
| Other operating charges | 640/8 | €9,704 | €2,823 | -€6,881 | -70.9% |
| Gross operating margin | 9900 | €194,818 | €395,186 | +€200,369 | +103% |
| Operating profit (loss) | 9901 | €150,692 | €349,862 | +€199,170 | +132% |
| Financial income | 75/76B | - | €132,695 | +€132,695 | |
| Recurring financial income | 75 | - | €18,622 | +€18,622 | |
| Non-recurring financial income | 76B | - | €114,073 | +€114,073 | |
| Financial charges | 65/66B | €3,555 | €8,815 | +€5,260 | +148% |
| Recurring financial charges | 65 | €3,555 | €8,815 | +€5,260 | +148% |
| Profit (loss) for the period before taxes | 9903 | €147,138 | €473,743 | +€326,605 | +222% |
| Transfer from deferred taxes | 780 | - | €394 | +€394 | |
| Transfer to deferred taxes | 680 | - | €28,518 | +€28,518 | |
| Income taxes | 67/77 | €42,620 | €111,540 | +€68,921 | +162% |
| Profit (loss) for the period | 9904 | €104,518 | €334,078 | +€229,560 | +220% |
| Transfer from tax-exempt reserves | 789 | - | €1,181 | +€1,181 | |
| Transfer to tax-exempt reserves | 689 | - | €85,555 | +€85,555 | |
| Profit (loss) for the period to be appropriated | 9905 | €104,518 | €249,704 | +€145,186 | +139% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.