JEAN-MARC WANET: what changed
What changed
JEAN-MARC WANET
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€95,840
2024 · €132,359-€36,519
Equity
€909,738
2024 · €909,752-€14
Cash
€390,648
2024 · €127,238+€263,410
Balance sheet total
€975,918
2024 · €925,782+€50,137
Largest movements
Assets
- Cash +€263,410
up €263,410 (+207%), from €127,238 to €390,648
mainly Current investments (+€200,000) and Net result for the year (+€95,840)
- Current investments -€200,000
down €200,000 (-36.4%), from €550,000 to €350,000
- Tangible fixed assets -€32,204
down €32,204 (-14.0%), from €229,645 to €197,441
of which Furniture and vehicles: -€21,142
- Receivables within one year +€16,018
up €16,018 (+124%), from €12,964 to €28,982
of which Other amounts receivable: +€19,809
Equity and liabilities
- Other debts +€53,423
up €53,423 (+3,063%), from €1,744 to €55,167
Income statement
- Gross operating margin -€67,312
down €67,312 (-27.2%), from €247,533 to €180,221
- Taxes -€16,948
down €16,948 (-30.0%), from €56,419 to €39,471
- Staff costs -€10,546
down €10,546 (-31.7%), from €33,272 to €22,726
- Financial income -€4,373
down €4,373 (-23.5%), from €18,640 to €14,267
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
€132,359
Gross operating margin
-€67,312
Staff costs
+€10,546
Depreciation
+€862
Other operating charges
-€64
Other operating items
+€6,500
Financial income
-€4,373
Financial charges
+€374
Taxes
+€16,948
Result 2025
€95,840
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
+€164,051
Investment
+€200,000
Financing
-€100,641
Cash 2024
€127,238
From operations (derived)
+€164,051
Net result for the year
+€95,840
Depreciation
+€32,204
Receivables within one year
-€16,018
Deferred charges and accrued income
-€2,913
Trade debts
+€9,152
Tax, wage and social debts
-€6,865
Other debts
+€53,423
Accrued charges and deferred income
-€772
Investment (derived)
+€200,000
Current investments
+€200,000
Financing
-€100,641
Current portion of long-term debt
-€4,786
Contributions, distributions and other
-€95,855
Cash 2025
€390,648
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €925,782 | €975,918 | +€50,137 | +5.4% |
| Fixed assets | 21/28 | €229,905 | €197,701 | -€32,204 | -14.0% |
| Tangible fixed assets | 22/27 | €229,645 | €197,441 | -€32,204 | -14.0% |
| Land and buildings | 22 | €189,742 | €182,681 | -€7,060 | -3.7% |
| Plant, machinery and equipment | 23 | €14,487 | €10,564 | -€3,924 | -27.1% |
| Furniture and vehicles | 24 | €24,374 | €3,231 | -€21,142 | -86.7% |
| Assets under construction and advance payments | 27 | €1,042 | €965 | -€78 | -7.5% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €695,877 | €778,217 | +€82,341 | +11.8% |
| Amounts receivable within one year | 40/41 | €12,964 | €28,982 | +€16,018 | +124% |
| Trade receivables | 40 | €3,791 | €0 | -€3,791 | -100% |
| Other amounts receivable | 41 | €9,173 | €28,982 | +€19,809 | +216% |
| Current investments | 50/53 | €550,000 | €350,000 | -€200,000 | -36.4% |
| Cash at bank and in hand | 54/58 | €127,238 | €390,648 | +€263,410 | +207% |
| Deferred charges and accrued income | 490/1 | €5,675 | €8,588 | +€2,913 | +51.3% |
| Total equity and liabilities | 10/49 | €925,782 | €975,918 | +€50,137 | +5.4% |
| Equity | 10/15 | €909,752 | €909,738 | -€14 | 0.0% |
| Contributions | 10/11 | €6,333 | €6,333 | = | 0.0% |
| Reserves | 13 | €903,419 | €903,405 | -€14 | 0.0% |
| Distributable reserves | 133 | €903,419 | €903,405 | -€14 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,029 | €66,181 | +€50,151 | +313% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €15,257 | €66,181 | +€50,923 | +334% |
| Current portion of amounts payable after more than one year | 42 | €4,786 | €0 | -€4,786 | -100% |
| Trade debts | 44 | €0 | €9,152 | +€9,152 | |
| Suppliers | 440/4 | €0 | €9,152 | +€9,152 | |
| Taxes, remuneration and social security | 45 | €8,727 | €1,862 | -€6,865 | -78.7% |
| Taxes | 450/3 | €7,241 | €1,000 | -€6,241 | -86.2% |
| Remuneration and social security | 454/9 | €1,486 | €862 | -€624 | -42.0% |
| Other amounts payable | 47/48 | €1,744 | €55,167 | +€53,423 | +3,063% |
| Accrued charges and deferred income | 492/3 | €772 | €0 | -€772 | -100% |
| Remuneration, social security and pensions | 62 | €33,272 | €22,726 | -€10,546 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,066 | €32,204 | -€862 | -2.6% |
| Other operating charges | 640/8 | €2,761 | €2,825 | +€64 | +2.3% |
| Non-recurring operating charges | 66A | €6,500 | €0 | -€6,500 | -100% |
| Gross operating margin | 9900 | €247,533 | €180,221 | -€67,312 | -27.2% |
| Operating profit (loss) | 9901 | €171,934 | €122,466 | -€49,468 | -28.8% |
| Financial income | 75/76B | €18,640 | €14,267 | -€4,373 | -23.5% |
| Recurring financial income | 75 | €18,640 | €14,267 | -€4,373 | -23.5% |
| Financial charges | 65/66B | €1,796 | €1,422 | -€374 | -20.8% |
| Recurring financial charges | 65 | €1,796 | €1,422 | -€374 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €188,778 | €135,311 | -€53,467 | -28.3% |
| Income taxes | 67/77 | €56,419 | €39,471 | -€16,948 | -30.0% |
| Profit (loss) for the period | 9904 | €132,359 | €95,840 | -€36,519 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €132,359 | €95,840 | -€36,519 | -27.6% |
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 4 November 2026 via checked.be.