MAXILLOFACIA: 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.
What changed
MAXILLOFACIA
NACE 86.230, Dental practice
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€358,897
2023 · €182,503+€176,394
Equity
€1.3m
2023 · €1.1m+€153,500
Cash
€395,757
2023 · €213,962+€181,795
Balance sheet total
€1.9m
2023 · €1.8m+€168,680
Largest movements
Assets
- Cash +€181,795
up €181,795 (+85.0%), from €213,962 to €395,757
mainly Net result for the year (+€358,897) and Depreciation (+€162,696)
Equity and liabilities
- Reserves +€153,501
up €153,501 (+15.8%), from €974,435 to €1.1m
of which Distributable reserves: +€153,501
- Tax, wage and social debts +€62,802
up €62,802 (+181.0%), from €34,690 to €97,492
of which Taxes: +€65,458
- Debts after one year -€61,153
down €61,153 (-17.8%), from €342,678 to €281,525
- Trade debts +€31,884
up €31,884 (+56.6%), from €56,345 to €88,229
Income statement
- Gross operating margin +€207,455
up €207,455 (+29.2%), from €710,669 to €918,124
- Taxes +€79,289
up €79,289 (+89.0%), from €89,087 to €168,376
- Other operating charges -€31,344
down €31,344 (-72.3%), from €43,371 to €12,027
- Staff costs +€27,515
up €27,515 (+27.9%), from €98,447 to €125,963
- Provisions -€23,355
down €23,355, from €12,409 to -€10,946
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.
Result 2023
€182,503
Gross operating margin
+€207,455
Staff costs
-€27,515
Depreciation
+€4,385
Provisions
+€23,355
Other operating charges
+€31,344
Financial income
+€10,890
Financial charges
+€5,769
Taxes
-€79,289
Result 2024
€358,897
Cash bridge derived
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.
From operations
+€607,871
Investment
-€150,523
Financing
-€275,552
Cash 2023
€213,962
From operations (derived)
+€607,871
Net result for the year
+€358,897
Depreciation
+€162,696
Receivables within one year
+€10,546
Deferred charges and accrued income
-€9,603
Provisions
-€10,946
Trade debts
+€31,884
Tax, wage and social debts
+€62,802
Accrued charges and deferred income
+€1,595
Investment (derived)
-€150,523
Investment in fixed assets (net)
-€150,523
Financing
-€275,552
Debts after one year
-€61,153
Current portion of long-term debt
-€9,003
Contributions, distributions and other
-€205,396
Cash 2024
€395,757
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,765,834 | €1,934,514 | +€168,680 | +9.6% |
| Fixed assets | 21/28 | €1,072,370 | €1,060,197 | -€12,172 | -1.1% |
| Tangible fixed assets | 22/27 | €1,072,320 | €1,060,147 | -€12,172 | -1.1% |
| Land and buildings | 22 | €606,846 | €576,150 | -€30,696 | -5.1% |
| Plant, machinery and equipment | 23 | €41,669 | €42,780 | +€1,111 | +2.7% |
| Furniture and vehicles | 24 | €162,264 | €198,155 | +€35,891 | +22.1% |
| Other tangible fixed assets | 26 | €261,541 | €243,061 | -€18,479 | -7.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €693,465 | €874,317 | +€180,852 | +26.1% |
| Amounts receivable after more than one year | 29 | €8,000 | €8,000 | = | 0.0% |
| Trade receivables | 290 | €8,000 | €8,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €458,464 | €447,918 | -€10,546 | -2.3% |
| Trade receivables | 40 | €105,315 | €145,948 | +€40,633 | +38.6% |
| Other amounts receivable | 41 | €353,150 | €301,971 | -€51,179 | -14.5% |
| Cash at bank and in hand | 54/58 | €213,962 | €395,757 | +€181,795 | +85.0% |
| Deferred charges and accrued income | 490/1 | €13,039 | €22,642 | +€9,603 | +73.6% |
| Total equity and liabilities | 10/49 | €1,765,834 | €1,934,514 | +€168,680 | +9.6% |
| Equity | 10/15 | €1,104,720 | €1,258,220 | +€153,500 | +13.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €974,435 | €1,127,936 | +€153,501 | +15.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €972,575 | €1,126,076 | +€153,501 | +15.8% |
| Profit (loss) carried forward | 14 | €124,085 | €124,084 | -€1 | 0.0% |
| Provisions and deferred taxes | 16 | €124,392 | €113,446 | -€10,946 | -8.8% |
| Provisions for liabilities and charges | 160/5 | €124,392 | €113,446 | -€10,946 | -8.8% |
| Other liabilities and charges | 164/5 | €124,392 | €113,446 | -€10,946 | -8.8% |
| Amounts payable | 17/49 | €536,722 | €562,847 | +€26,126 | +4.9% |
| Amounts payable after more than one year | 17 | €342,678 | €281,525 | -€61,153 | -17.8% |
| Financial debts | 170/4 | €342,678 | €281,525 | -€61,153 | -17.8% |
| Amounts payable within one year | 42/48 | €194,044 | €279,728 | +€85,684 | +44.2% |
| Current portion of amounts payable after more than one year | 42 | €102,014 | €93,011 | -€9,003 | -8.8% |
| Financial debts | 43 | €745 | €745 | = | 0.0% |
| Credit institutions | 430/8 | €745 | €745 | = | 0.0% |
| Trade debts | 44 | €56,345 | €88,229 | +€31,884 | +56.6% |
| Suppliers | 440/4 | €56,345 | €88,229 | +€31,884 | +56.6% |
| Taxes, remuneration and social security | 45 | €34,690 | €97,492 | +€62,802 | +181.0% |
| Taxes | 450/3 | €20,055 | €85,513 | +€65,458 | +326.4% |
| Remuneration and social security | 454/9 | €14,635 | €11,979 | -€2,656 | -18.2% |
| Other amounts payable | 47/48 | €250 | €250 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,595 | +€1,595 | |
| Remuneration, social security and pensions | 62 | €98,447 | €125,963 | +€27,515 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167,081 | €162,696 | -€4,385 | -2.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €12,409 | -€10,946 | -€23,355 | |
| Other operating charges | 640/8 | €43,371 | €12,027 | -€31,344 | -72.3% |
| Gross operating margin | 9900 | €710,669 | €918,124 | +€207,455 | +29.2% |
| Operating profit (loss) | 9901 | €389,361 | €628,385 | +€239,024 | +61.4% |
| Financial income | 75/76B | €9,460 | €20,350 | +€10,890 | +115.1% |
| Recurring financial income | 75 | €9,460 | €20,350 | +€10,890 | +115.1% |
| Financial charges | 65/66B | €127,231 | €121,462 | -€5,769 | -4.5% |
| Recurring financial charges | 65 | €127,231 | €121,462 | -€5,769 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €271,590 | €527,273 | +€255,683 | +94.1% |
| Income taxes | 67/77 | €89,087 | €168,376 | +€79,289 | +89.0% |
| Profit (loss) for the period | 9904 | €182,503 | €358,897 | +€176,394 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €182,503 | €358,897 | +€176,394 | +96.7% |
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 9 October 2026 via checked.be.