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OJAN: 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

OJAN

BE 0767.742.033
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€110,839
2024 · €119,994-€9,155
Equity
€54,185
2024 · €158,812-€104,627
Cash
€53,490
2024 · €195,209-€141,719
Balance sheet total
€144,683
2024 · €418,747-€274,064

Largest movements

2024 to 2025
Assets
  • Cash -€141,719

    down €141,719 (-72.6%), from €195,209 to €53,490

    mainly Contributions, distributions and other (-€215,465) and Other debts (-€183,346)

  • Receivables after one year -€128,049

    down €128,049 (-76.7%), from €167,025 to €38,977

    of which Trade receivables: -€167,025

Equity and liabilities
  • Other debts -€183,346

    down €183,346 (-74.8%), from €245,000 to €61,654

  • Profit (loss) carried forward -€104,627

    down €104,627 (-68.0%), from €153,812 to €49,185

  • Tax, wage and social debts +€20,095

    up €20,095 (+280.2%), from €7,171 to €27,267

    of which Taxes: +€20,095

  • Accrued charges and deferred income -€6,194

    down €6,194 (-100.0%), from €6,194 to €0

Income statement
  • Gross operating margin -€12,820

    down €12,820 (-8.2%), from €155,620 to €142,799

  • Taxes -€3,157

    down €3,157 (-8.9%), from €35,484 to €32,327

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 €119,994
Gross operating margin -€12,820
Depreciation +€733
Other operating charges -€117
Financial income -€558
Financial charges +€451
Taxes +€3,157
Result 2025 €110,839

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 +€73,747
Investment €0
Financing -€215,465
Cash 2024 €195,209
Net result for the year +€110,839
Depreciation +€2,448
Receivables after one year +€128,049
Receivables within one year +€1,870
Smaller working-capital items -€13
Tax, wage and social debts +€20,095
Other debts -€183,346
Accrued charges and deferred income -€6,194
Contributions, distributions and other -€215,465
Cash 2025 €53,490
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €418,747 €144,683 -€274,064 -65.4%
Fixed assets 21/28 €8,587 €6,139 -€2,448 -28.5%
Tangible fixed assets 22/27 €8,587 €6,139 -€2,448 -28.5%
Plant, machinery and equipment 23 €4,697 €3,467 -€1,230 -26.2%
Furniture and vehicles 24 €1,862 €926 -€936 -50.3%
Other tangible fixed assets 26 €2,028 €1,746 -€282 -13.9%
Current assets 29/58 €410,160 €138,544 -€271,616 -66.2%
Amounts receivable after more than one year 29 €167,025 €38,977 -€128,049 -76.7%
Trade receivables 290 €167,025 €0 -€167,025 -100.0%
Other amounts receivable 291 - €38,977 +€38,977
Amounts receivable within one year 40/41 €22,290 €20,420 -€1,870 -8.4%
Trade receivables 40 €21,891 €20,021 -€1,870 -8.5%
Other amounts receivable 41 €399 €399 = 0.0%
Current investments 50/53 €0 - =
Cash at bank and in hand 54/58 €195,209 €53,490 -€141,719 -72.6%
Deferred charges and accrued income 490/1 €25,636 €25,657 +€22 +0.1%
Total equity and liabilities 10/49 €418,747 €144,683 -€274,064 -65.4%
Equity 10/15 €158,812 €54,185 -€104,627 -65.9%
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 €153,812 €49,185 -€104,627 -68.0%
Amounts payable 17/49 €259,935 €90,498 -€169,437 -65.2%
Amounts payable within one year 42/48 €253,741 €90,498 -€163,243 -64.3%
Trade debts 44 €1,570 €1,578 +€8 +0.5%
Suppliers 440/4 €1,570 €1,578 +€8 +0.5%
Taxes, remuneration and social security 45 €7,171 €27,267 +€20,095 +280.2%
Taxes 450/3 €5,126 €25,221 +€20,095 +392.1%
Remuneration and social security 454/9 €2,046 €2,046 = 0.0%
Other amounts payable 47/48 €245,000 €61,654 -€183,346 -74.8%
Accrued charges and deferred income 492/3 €6,194 €0 -€6,194 -100.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,181 €2,448 -€733 -23.1%
Other operating charges 640/8 €706 €823 +€117 +16.6%
Gross operating margin 9900 €155,620 €142,799 -€12,820 -8.2%
Operating profit (loss) 9901 €151,733 €139,528 -€12,204 -8.0%
Financial income 75/76B €5,001 €4,442 -€558 -11.2%
Recurring financial income 75 €5,001 €4,442 -€558 -11.2%
Financial charges 65/66B €1,256 €805 -€451 -35.9%
Recurring financial charges 65 €1,256 €805 -€451 -35.9%
Profit (loss) for the period before taxes 9903 €155,478 €143,166 -€12,312 -7.9%
Income taxes 67/77 €35,484 €32,327 -€3,157 -8.9%
Profit (loss) for the period 9904 €119,994 €110,839 -€9,155 -7.6%
Profit (loss) for the period to be appropriated 9905 €119,994 €110,839 -€9,155 -7.6%

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 7 October 2026 via checked.be.