LIEVE VAN ROMPUY: what changed
What changed
LIEVE VAN ROMPUY
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€409,390
2024 · €237,960+€171,430
Equity
€1.6m
2024 · €1.2m+€409,390
Cash
€173,512
2024 · €191,950-€18,438
Balance sheet total
€1.9m
2024 · €1.4m+€436,226
Largest movements
Assets
- Current investments +€471,239
up €471,239 (+42.8%), from €1.1m to €1.6m
- Tangible fixed assets -€19,538
down €19,538 (-15.4%), from €126,532 to €106,994
of which Furniture and vehicles: -€13,161
Equity and liabilities
- Reserves +€409,390
up €409,390 (+33.5%), from €1.2m to €1.6m
- Tax, wage and social debts +€42,728
up €42,728 (+102%), from €41,934 to €84,662
of which Taxes: +€42,428
Income statement
- Financial income +€228,978
up €228,978 (+2,564%), from €8,930 to €237,908
- Taxes +€79,536
up €79,536 (+70.7%), from €112,534 to €192,071
- Gross operating margin +€48,088
up €48,088 (+11.8%), from €408,334 to €456,422
- Financial charges +€15,557
up €15,557 (+580%), from €2,683 to €18,241
- Staff costs +€7,749
up €7,749 (+19.1%), from €40,607 to €48,357
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
€237,960
Gross operating margin
+€48,088
Staff costs
-€7,749
Depreciation
-€893
Other operating charges
-€1,900
Financial income
+€228,978
Financial charges
-€15,557
Taxes
-€79,536
Result 2025
€409,390
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
+€456,584
Investment
-€475,022
Financing
€0
Cash 2024
€191,950
From operations (derived)
+€456,584
Net result for the year
+€409,390
Depreciation
+€23,321
Stocks and contracts
-€1,271
Smaller working-capital items
+€74
Deferred charges and accrued income
-€1,545
Trade debts
-€6,906
Tax, wage and social debts
+€42,728
Other debts
-€5,596
Accrued charges and deferred income
-€3,611
Investment (derived)
-€475,022
Investment in fixed assets (net)
-€3,783
Current investments
-€471,239
Cash 2025
€173,512
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,428,718 | €1,864,943 | +€436,226 | +30.5% |
| Fixed assets | 21/28 | €126,532 | €106,994 | -€19,538 | -15.4% |
| Tangible fixed assets | 22/27 | €126,532 | €106,994 | -€19,538 | -15.4% |
| Plant, machinery and equipment | 23 | €43,661 | €40,525 | -€3,136 | -7.2% |
| Furniture and vehicles | 24 | €50,800 | €37,639 | -€13,161 | -25.9% |
| Other tangible fixed assets | 26 | €32,071 | €28,830 | -€3,241 | -10.1% |
| Current assets | 29/58 | €1,302,185 | €1,757,949 | +€455,764 | +35.0% |
| Stocks and contracts in progress | 3 | €7,715 | €8,987 | +€1,271 | +16.5% |
| Stocks | 30/36 | €7,715 | €8,987 | +€1,271 | +16.5% |
| Amounts receivable within one year | 40/41 | €0 | €146 | +€146 | |
| Trade receivables | 40 | €0 | €146 | +€146 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €1,100,261 | €1,571,500 | +€471,239 | +42.8% |
| Cash at bank and in hand | 54/58 | €191,950 | €173,512 | -€18,438 | -9.6% |
| Deferred charges and accrued income | 490/1 | €2,260 | €3,805 | +€1,545 | +68.4% |
| Total equity and liabilities | 10/49 | €1,428,718 | €1,864,943 | +€436,226 | +30.5% |
| Equity | 10/15 | €1,225,110 | €1,634,500 | +€409,390 | +33.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,223,110 | €1,632,500 | +€409,390 | +33.5% |
| Distributable reserves | 133 | €1,223,110 | €1,632,500 | +€409,390 | +33.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €203,608 | €230,443 | +€26,836 | +13.2% |
| Amounts payable within one year | 42/48 | €199,803 | €230,250 | +€30,446 | +15.2% |
| Trade debts | 44 | €11,038 | €4,132 | -€6,906 | -62.6% |
| Suppliers | 440/4 | €11,038 | €4,132 | -€6,906 | -62.6% |
| Advances received on contracts in progress | 46 | - | €220 | +€220 | |
| Taxes, remuneration and social security | 45 | €41,934 | €84,662 | +€42,728 | +102% |
| Taxes | 450/3 | €33,026 | €75,453 | +€42,428 | +128% |
| Remuneration and social security | 454/9 | €8,908 | €9,209 | +€301 | +3.4% |
| Other amounts payable | 47/48 | €146,832 | €141,235 | -€5,596 | -3.8% |
| Accrued charges and deferred income | 492/3 | €3,804 | €194 | -€3,611 | -94.9% |
| Remuneration, social security and pensions | 62 | €40,607 | €48,357 | +€7,749 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,428 | €23,321 | +€893 | +4.0% |
| Other operating charges | 640/8 | €1,051 | €2,951 | +€1,900 | +181% |
| Gross operating margin | 9900 | €408,334 | €456,422 | +€48,088 | +11.8% |
| Operating profit (loss) | 9901 | €344,247 | €381,793 | +€37,546 | +10.9% |
| Financial income | 75/76B | €8,930 | €237,908 | +€228,978 | +2,564% |
| Recurring financial income | 75 | €8,930 | €237,908 | +€228,978 | +2,564% |
| Financial charges | 65/66B | €2,683 | €18,241 | +€15,557 | +580% |
| Recurring financial charges | 65 | €2,683 | €18,241 | +€15,557 | +580% |
| Profit (loss) for the period before taxes | 9903 | €350,494 | €601,461 | +€250,966 | +71.6% |
| Income taxes | 67/77 | €112,534 | €192,071 | +€79,536 | +70.7% |
| Profit (loss) for the period | 9904 | €237,960 | €409,390 | +€171,430 | +72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €237,960 | €409,390 | +€171,430 | +72.0% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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.