Pascal EPPE, Dentiste: 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
Pascal EPPE, Dentiste
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€238,369
2024 · €285,389-€47,021
Equity
€1.7m
2024 · €1.4m+€236,703
Cash
€501,618
2024 · €503,205-€1,586
Balance sheet total
€1.8m
2024 · €1.6m+€208,248
Largest movements
Assets
- Current investments +€159,330
up €159,330 (+20.0%), from €797,223 to €956,554
- Receivables within one year +€32,012
new in 2025: €32,012
- Tangible fixed assets +€27,576
up €27,576 (+11.4%), from €241,740 to €269,316
of which Furniture and vehicles: +€42,654
Equity and liabilities
- Reserves +€236,703
up €236,703 (+16.4%), from €1.4m to €1.7m
- Tax, wage and social debts -€30,918
down €30,918 (-80.0%), from €38,663 to €7,744
of which Taxes: -€31,033
Income statement
- Gross operating margin -€75,682
down €75,682 (-16.1%), from €468,792 to €393,110
- Taxes -€22,492
down €22,492 (-16.7%), from €134,907 to €112,416
- Financial income +€6,079
up €6,079 (+30.4%), from €20,006 to €26,085
of which Non-recurring financial income: +€13,506
From the 2024 result to the 2025 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
€285,389
Gross operating margin
-€75,682
Staff costs
-€581
Depreciation
+€3,970
Provisions
+€1,000
Other operating charges
-€346
Financial income
+€6,079
Financial charges
-€3,953
Taxes
+€22,492
Result 2025
€238,369
Cash bridge derived
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
+€214,640
Investment
-€214,560
Financing
-€1,666
Cash 2024
€503,205
From operations (derived)
+€214,640
Net result for the year
+€238,369
Depreciation
+€30,212
Stocks and contracts
+€3,207
Receivables within one year
-€32,012
Deferred charges and accrued income
+€3,320
Provisions
-€8,000
Trade debts
+€6,229
Tax, wage and social debts
-€30,918
Other debts
-€3,590
Accrued charges and deferred income
+€7,825
Investment (derived)
-€214,560
Investment in fixed assets (net)
-€55,230
Current investments
-€159,330
Financing
-€1,666
Contributions, distributions and other
-€1,666
Cash 2025
€501,618
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,561,813 | €1,770,061 | +€208,248 | +13.3% |
| Fixed assets | 21/28 | €247,002 | €272,020 | +€25,019 | +10.1% |
| Intangible fixed assets | 21 | €4,443 | €1,886 | -€2,557 | -57.6% |
| Tangible fixed assets | 22/27 | €241,740 | €269,316 | +€27,576 | +11.4% |
| Land and buildings | 22 | €211,975 | €202,986 | -€8,990 | -4.2% |
| Plant, machinery and equipment | 23 | €25,788 | €19,699 | -€6,089 | -23.6% |
| Furniture and vehicles | 24 | €3,977 | €46,631 | +€42,654 | +1072.6% |
| Financial fixed assets | 28 | €819 | €819 | = | 0.0% |
| Current assets | 29/58 | €1,314,812 | €1,498,041 | +€183,229 | +13.9% |
| Stocks and contracts in progress | 3 | €3,207 | - | -€3,207 | |
| Stocks | 30/36 | €3,207 | - | -€3,207 | |
| Amounts receivable within one year | 40/41 | - | €32,012 | +€32,012 | |
| Other amounts receivable | 41 | - | €32,012 | +€32,012 | |
| Current investments | 50/53 | €797,223 | €956,554 | +€159,330 | +20.0% |
| Cash at bank and in hand | 54/58 | €503,205 | €501,618 | -€1,586 | -0.3% |
| Deferred charges and accrued income | 490/1 | €11,177 | €7,857 | -€3,320 | -29.7% |
| Total equity and liabilities | 10/49 | €1,561,813 | €1,770,061 | +€208,248 | +13.3% |
| Equity | 10/15 | €1,446,242 | €1,682,945 | +€236,703 | +16.4% |
| Contributions | 10/11 | €6,321 | €6,321 | = | 0.0% |
| Reserves | 13 | €1,439,921 | €1,676,623 | +€236,703 | +16.4% |
| Distributable reserves | 133 | €1,439,921 | €1,676,623 | +€236,703 | +16.4% |
| Provisions and deferred taxes | 16 | €8,000 | - | -€8,000 | |
| Provisions for liabilities and charges | 160/5 | €8,000 | - | -€8,000 | |
| Other liabilities and charges | 164/5 | €8,000 | - | -€8,000 | |
| Amounts payable | 17/49 | €107,571 | €87,116 | -€20,455 | -19.0% |
| Amounts payable within one year | 42/48 | €99,352 | €71,073 | -€28,280 | -28.5% |
| Trade debts | 44 | €8,444 | €14,673 | +€6,229 | +73.8% |
| Suppliers | 440/4 | €8,444 | €14,673 | +€6,229 | +73.8% |
| Taxes, remuneration and social security | 45 | €38,663 | €7,744 | -€30,918 | -80.0% |
| Taxes | 450/3 | €31,951 | €919 | -€31,033 | -97.1% |
| Remuneration and social security | 454/9 | €6,711 | €6,825 | +€114 | +1.7% |
| Other amounts payable | 47/48 | €52,246 | €48,656 | -€3,590 | -6.9% |
| Accrued charges and deferred income | 492/3 | €8,219 | €16,044 | +€7,825 | +95.2% |
| Non-recurring operating income | 76A | - | €29 | +€29 | |
| Remuneration, social security and pensions | 62 | €32,635 | €33,216 | +€581 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,181 | €30,212 | -€3,970 | -11.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€7,000 | -€8,000 | -€1,000 | -14.3% |
| Other operating charges | 640/8 | €7,332 | €7,678 | +€346 | +4.7% |
| Gross operating margin | 9900 | €468,792 | €393,110 | -€75,682 | -16.1% |
| Operating profit (loss) | 9901 | €401,644 | €330,006 | -€71,639 | -17.8% |
| Financial income | 75/76B | €20,006 | €26,085 | +€6,079 | +30.4% |
| Recurring financial income | 75 | €20,006 | €12,579 | -€7,426 | -37.1% |
| Non-recurring financial income | 76B | - | €13,506 | +€13,506 | |
| Financial charges | 65/66B | €1,353 | €5,306 | +€3,953 | +292.1% |
| Recurring financial charges | 65 | €1,353 | €5,306 | +€3,953 | +292.1% |
| Profit (loss) for the period before taxes | 9903 | €420,297 | €350,784 | -€69,513 | -16.5% |
| Income taxes | 67/77 | €134,907 | €112,416 | -€22,492 | -16.7% |
| Profit (loss) for the period | 9904 | €285,389 | €238,369 | -€47,021 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €285,389 | €238,369 | -€47,021 | -16.5% |
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 29 September 2026 via checked.be.