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MAXILLA: what changed

Two fiscal 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.

What changed

MAXILLA

BE 0794.980.722
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€458,810
2024 · €744,971-€286,161
Equity
€1.7m
2024 · €1.3m+€458,810
Cash
€530,912
2024 · €344,077+€186,835
Balance sheet total
€4.7m
2024 · €4.5m+€199,980

Largest movements

2024 to 2025
Assets
  • Current investments -€850,000

    down €850,000 (-100.0%), from €850,000 to €0

  • Receivables after one year +€751,376

    new in 2025: €751,376

  • Intangible fixed assets -€353,765

    down €353,765 (-12.3%), from €2.9m to €2.5m

  • Tangible fixed assets +€296,532

    up €296,532 (+79.0%), from €375,365 to €671,896

    of which Plant, machinery and equipment: +€163,975

  • Cash +€186,835

    up €186,835 (+54.3%), from €344,077 to €530,912

    mainly Current investments (+€850,000) and Depreciation (+€463,853)

Equity and liabilities
  • Debts after one year -€465,267

    down €465,267 (-19.1%), from €2.4m to €2.0m

    of which Financial debts: -€465,267

  • Reserves +€458,810

    up €458,810 (+36.8%), from €1.2m to €1.7m

  • Tax, wage and social debts +€163,414

    up €163,414 (+55.2%), from €296,251 to €459,665

    of which Taxes: +€141,774

Income statement
  • Gross operating margin -€305,214

    down €305,214 (-15.8%), from €1.9m to €1.6m

  • Taxes -€107,314

    down €107,314 (-42.7%), from €251,252 to €143,938

  • Staff costs +€60,266

    up €60,266 (+14.7%), from €410,713 to €470,979

  • Depreciation +€37,052

    up €37,052 (+8.7%), from €426,801 to €463,853

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €744,971
Gross operating margin -€305,214
Staff costs -€60,266
Depreciation -€37,052
Other operating charges -€1,084
Other operating items -€7,741
Financial income +€3,456
Financial charges +€14,426
Taxes +€107,314
Result 2025 €458,810

Cash bridge derived

cash 2024 to 2025

Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€193,639
Investment +€443,381
Financing -€450,184
Cash 2024 €344,077
Net result for the year +€458,810
Depreciation +€463,853
Receivables after one year -€751,376
Receivables within one year -€167,547
Deferred charges and accrued income -€1,454
Trade debts +€16,877
Tax, wage and social debts +€163,414
Accrued charges and deferred income +€11,063
Investment in fixed assets (net) -€406,619
Current investments +€850,000
Debts after one year -€465,267
Current portion of long-term debt +€15,083
Cash 2025 €530,912
Every line side by side 48 lines
Line Code 2024 2025 Change %
Total assets 20/58 €4,515,570 €4,715,549 +€199,980 +4.4%
Fixed assets 21/28 €3,256,745 €3,199,511 -€57,233 -1.8%
Intangible fixed assets 21 €2,881,380 €2,527,615 -€353,765 -12.3%
Tangible fixed assets 22/27 €375,365 €671,896 +€296,532 +79.0%
Plant, machinery and equipment 23 €348,685 €512,660 +€163,975 +47.0%
Furniture and vehicles 24 €18,939 €129,987 +€111,048 +586.4%
Other tangible fixed assets 26 €7,741 €29,250 +€21,508 +277.8%
Current assets 29/58 €1,258,825 €1,516,038 +€257,213 +20.4%
Amounts receivable after more than one year 29 - €751,376 +€751,376
Other amounts receivable 291 - €751,376 +€751,376
Amounts receivable within one year 40/41 €57,457 €225,005 +€167,547 +291.6%
Trade receivables 40 €51,740 €104,582 +€52,842 +102.1%
Other amounts receivable 41 €5,717 €120,423 +€114,706 +2006.3%
Current investments 50/53 €850,000 €0 -€850,000 -100.0%
Cash at bank and in hand 54/58 €344,077 €530,912 +€186,835 +54.3%
Deferred charges and accrued income 490/1 €7,291 €8,744 +€1,454 +19.9%
Total equity and liabilities 10/49 €4,515,570 €4,715,549 +€199,980 +4.4%
Equity 10/15 €1,265,355 €1,724,165 +€458,810 +36.3%
Contributions 10/11 €18,000 €18,000 = 0.0%
Reserves 13 €1,247,355 €1,706,165 +€458,810 +36.8%
Distributable reserves 133 €1,247,355 €1,706,165 +€458,810 +36.8%
Amounts payable 17/49 €3,250,215 €2,991,385 -€258,830 -8.0%
Amounts payable after more than one year 17 €2,431,705 €1,966,438 -€465,267 -19.1%
Financial debts 170/4 €2,131,705 €1,666,438 -€465,267 -21.8%
Other amounts payable 178/9 €300,000 €300,000 = 0.0%
Amounts payable within one year 42/48 €785,495 €980,869 +€195,374 +24.9%
Current portion of amounts payable after more than one year 42 €450,184 €465,267 +€15,083 +3.4%
Trade debts 44 €39,060 €55,937 +€16,877 +43.2%
Suppliers 440/4 €39,060 €55,937 +€16,877 +43.2%
Taxes, remuneration and social security 45 €296,251 €459,665 +€163,414 +55.2%
Taxes 450/3 €250,104 €391,878 +€141,774 +56.7%
Remuneration and social security 454/9 €46,147 €67,788 +€21,641 +46.9%
Other amounts payable 47/48 €0 - =
Accrued charges and deferred income 492/3 €33,015 €44,077 +€11,063 +33.5%
Remuneration, social security and pensions 62 €410,713 €470,979 +€60,266 +14.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €426,801 €463,853 +€37,052 +8.7%
Other operating charges 640/8 €893 €1,977 +€1,084 +121.3%
Non-recurring operating charges 66A - €7,741 +€7,741
Gross operating margin 9900 €1,934,872 €1,629,658 -€305,214 -15.8%
Operating profit (loss) 9901 €1,096,465 €685,108 -€411,357 -37.5%
Financial income 75/76B €3,818 €7,274 +€3,456 +90.5%
Recurring financial income 75 €3,818 €7,274 +€3,456 +90.5%
Financial charges 65/66B €104,060 €89,634 -€14,426 -13.9%
Recurring financial charges 65 €104,060 €89,634 -€14,426 -13.9%
Profit (loss) for the period before taxes 9903 €996,223 €602,748 -€393,475 -39.5%
Income taxes 67/77 €251,252 €143,938 -€107,314 -42.7%
Profit (loss) for the period 9904 €744,971 €458,810 -€286,161 -38.4%
Profit (loss) for the period to be appropriated 9905 €744,971 €458,810 -€286,161 -38.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.