PRAKTIJK 25: what changed
What changed
PRAKTIJK 25
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€1,852
2024 · €29,371-€27,519
Equity
€114,066
2024 · €112,213+€1,853
Cash
€42,215
2024 · €9,797+€32,418
Balance sheet total
€534,808
2024 · €162,738+€372,070
Largest movements
Assets
- Tangible fixed assets +€314,149
up €314,149 (+205%), from €152,941 to €467,090
of which Other tangible fixed assets: +€307,433
- Cash +€32,418
up €32,418 (+331%), from €9,797 to €42,215
mainly Debts after one year (+€349,247) and Depreciation (+€42,655)
- Receivables within one year +€21,331
new in 2025: €21,331
Equity and liabilities
- Debts after one year +€349,247
up €349,247 (+2,094%), from €16,675 to €365,922
- Current portion of long-term debt +€27,436
up €27,436 (+496%), from €5,535 to €32,971
Income statement
- Other operating charges +€42,213
up €42,213 (+1,087%), from €3,882 to €46,095
- Gross operating margin +€19,359
up €19,359 (+13.1%), from €147,922 to €167,281
- Taxes -€11,280
down €11,280 (-76.3%), from €14,780 to €3,500
- Financial charges +€9,894
up €9,894 (+345%), from €2,871 to €12,765
- Staff costs +€4,050
up €4,050 (+7.1%), from €56,971 to €61,021
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
€29,371
Gross operating margin
+€19,359
Staff costs
-€4,050
Depreciation
-€2,421
Other operating charges
-€42,213
Financial income
+€421
Financial charges
-€9,894
Taxes
+€11,280
Result 2025
€1,852
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
+€10,873
Investment
-€356,805
Financing
+€378,350
Cash 2024
€9,797
From operations (derived)
+€10,873
Net result for the year
+€1,852
Depreciation
+€42,655
Receivables within one year
-€21,331
Deferred charges and accrued income
-€4,172
Trade debts
-€4,214
Tax, wage and social debts
-€2,579
Accrued charges and deferred income
-€1,340
Investment (derived)
-€356,805
Investment in fixed assets (net)
-€356,805
Financing
+€378,350
Debts after one year
+€349,247
Current portion of long-term debt
+€27,436
Short-term financial debts
+€1,667
Contributions, distributions and other
+€0
Cash 2025
€42,215
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,738 | €534,808 | +€372,070 | +229% |
| Fixed assets | 21/28 | €152,941 | €467,090 | +€314,149 | +205% |
| Tangible fixed assets | 22/27 | €152,941 | €467,090 | +€314,149 | +205% |
| Plant, machinery and equipment | 23 | €23,706 | €46,445 | +€22,739 | +95.9% |
| Furniture and vehicles | 24 | €37,972 | €27,529 | -€10,443 | -27.5% |
| Leasing and similar rights | 25 | €16,581 | €11,001 | -€5,580 | -33.7% |
| Other tangible fixed assets | 26 | €74,682 | €382,115 | +€307,433 | +412% |
| Current assets | 29/58 | €9,797 | €67,717 | +€57,920 | +591% |
| Amounts receivable within one year | 40/41 | - | €21,331 | +€21,331 | |
| Other amounts receivable | 41 | - | €21,331 | +€21,331 | |
| Cash at bank and in hand | 54/58 | €9,797 | €42,215 | +€32,418 | +331% |
| Deferred charges and accrued income | 490/1 | - | €4,172 | +€4,172 | |
| Total equity and liabilities | 10/49 | €162,738 | €534,808 | +€372,070 | +229% |
| Equity | 10/15 | €112,213 | €114,066 | +€1,853 | +1.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €110,213 | €112,066 | +€1,853 | +1.7% |
| Distributable reserves | 133 | €110,213 | €112,066 | +€1,853 | +1.7% |
| Amounts payable | 17/49 | €50,525 | €420,742 | +€370,217 | +733% |
| Amounts payable after more than one year | 17 | €16,675 | €365,922 | +€349,247 | +2,094% |
| Financial debts | 170/4 | €16,675 | €365,922 | +€349,247 | +2,094% |
| Amounts payable within one year | 42/48 | €32,510 | €54,820 | +€22,310 | +68.6% |
| Current portion of amounts payable after more than one year | 42 | €5,535 | €32,971 | +€27,436 | +496% |
| Financial debts | 43 | - | €1,667 | +€1,667 | |
| Credit institutions | 430/8 | - | €1,667 | +€1,667 | |
| Trade debts | 44 | €19,378 | €15,164 | -€4,214 | -21.7% |
| Suppliers | 440/4 | €19,378 | €15,164 | -€4,214 | -21.7% |
| Taxes, remuneration and social security | 45 | €7,597 | €5,018 | -€2,579 | -33.9% |
| Taxes | 450/3 | €5,780 | €3,500 | -€2,280 | -39.4% |
| Remuneration and social security | 454/9 | €1,817 | €1,518 | -€299 | -16.4% |
| Accrued charges and deferred income | 492/3 | €1,340 | - | -€1,340 | |
| Remuneration, social security and pensions | 62 | €56,971 | €61,021 | +€4,050 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,234 | €42,655 | +€2,421 | +6.0% |
| Other operating charges | 640/8 | €3,882 | €46,095 | +€42,213 | +1,087% |
| Gross operating margin | 9900 | €147,922 | €167,281 | +€19,359 | +13.1% |
| Operating profit (loss) | 9901 | €46,835 | €17,510 | -€29,325 | -62.6% |
| Financial income | 75/76B | €187 | €608 | +€421 | +225% |
| Recurring financial income | 75 | €187 | €608 | +€421 | +225% |
| Financial charges | 65/66B | €2,871 | €12,765 | +€9,894 | +345% |
| Recurring financial charges | 65 | €2,871 | €12,765 | +€9,894 | +345% |
| Profit (loss) for the period before taxes | 9903 | €44,151 | €5,352 | -€38,799 | -87.9% |
| Income taxes | 67/77 | €14,780 | €3,500 | -€11,280 | -76.3% |
| Profit (loss) for the period | 9904 | €29,371 | €1,852 | -€27,519 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,371 | €1,852 | -€27,519 | -93.7% |
Next steps
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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 2 November 2026 via checked.be.