Skip to content

PROXYMA: 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

PROXYMA

BE 0748.584.632
NACE 86.230, Dental practice
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€38,881
2023 · -€14,799+€53,680
Equity
€124,971
2023 · €86,090+€38,881
Cash
€22,799
2023 · €16,883+€5,916
Balance sheet total
€348,045
2023 · €305,634+€42,412

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets +€39,618

    up €39,618 (+15.2%), from €261,371 to €300,988

    of which Other tangible fixed assets: +€90,834

  • Deferred charges and accrued income -€10,346

    down €10,346 (-93.8%), from €11,024 to €678

  • Receivables within one year +€7,224

    up €7,224 (+44.2%), from €16,356 to €23,580

    of which Trade receivables: +€11,707

  • Cash +€5,916

    up €5,916 (+35.0%), from €16,883 to €22,799

    mainly Depreciation (+€68,358) and Other debts (+€41,000)

Equity and liabilities
  • Other debts +€41,000

    new in 2024: €41,000

  • Profit (loss) carried forward +€38,881

    up €38,881 (+46.8%), from €83,090 to €121,971

  • Trade debts -€27,234

    down €27,234 (-41.9%), from €65,072 to €37,837

  • Debts after one year -€25,014

    down €25,014 (-19.5%), from €128,386 to €103,372

  • Tax, wage and social debts +€12,936

    up €12,936 (+1567.2%), from €825 to €13,761

Income statement
  • Gross operating margin +€89,452

    up €89,452 (+286.8%), from €31,186 to €120,638

  • Depreciation +€27,685

    up €27,685 (+68.1%), from €40,672 to €68,358

  • Taxes +€10,011

    new in 2024: €10,011

  • Staff costs -€1,760

    no longer reported in 2024 (was €1,760)

From the 2023 result to the 2024 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 2023 -€14,799
Gross operating margin +€89,452
Staff costs +€1,760
Depreciation -€27,685
Other operating charges +€529
Other operating items -€65
Financial income +€194
Financial charges -€493
Taxes -€10,011
Result 2024 €38,881

Cash bridge derived

cash 2023 to 2024

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 +€137,062
Investment -€107,975
Financing -€23,171
Cash 2023 €16,883
Net result for the year +€38,881
Depreciation +€68,358
Receivables within one year -€7,224
Deferred charges and accrued income +€10,346
Trade debts -€27,234
Tax, wage and social debts +€12,936
Other debts +€41,000
Investment in fixed assets (net) -€107,975
Debts after one year -€25,014
Current portion of long-term debt +€1,842
Cash 2024 €22,799
Every line side by side 42 lines
Line Code 2023 2024 Change %
Total assets 20/58 €305,634 €348,045 +€42,412 +13.9%
Fixed assets 21/28 €261,371 €300,988 +€39,618 +15.2%
Tangible fixed assets 22/27 €261,371 €300,988 +€39,618 +15.2%
Plant, machinery and equipment 23 €198,096 €148,322 -€49,774 -25.1%
Furniture and vehicles 24 €6,423 €4,980 -€1,443 -22.5%
Other tangible fixed assets 26 €56,852 €147,686 +€90,834 +159.8%
Current assets 29/58 €44,263 €47,057 +€2,794 +6.3%
Amounts receivable within one year 40/41 €16,356 €23,580 +€7,224 +44.2%
Trade receivables 40 - €11,707 +€11,707
Other amounts receivable 41 €16,356 €11,872 -€4,484 -27.4%
Cash at bank and in hand 54/58 €16,883 €22,799 +€5,916 +35.0%
Deferred charges and accrued income 490/1 €11,024 €678 -€10,346 -93.8%
Total equity and liabilities 10/49 €305,634 €348,045 +€42,412 +13.9%
Equity 10/15 €86,090 €124,971 +€38,881 +45.2%
Contributions 10/11 €3,000 €3,000 = 0.0%
Capital 10 €3,000 - -€3,000
Issued capital 100 €3,000 - -€3,000
Profit (loss) carried forward 14 €83,090 €121,971 +€38,881 +46.8%
Amounts payable 17/49 €219,544 €223,074 +€3,530 +1.6%
Amounts payable after more than one year 17 €128,386 €103,372 -€25,014 -19.5%
Financial debts 170/4 €128,386 €103,372 -€25,014 -19.5%
Amounts payable within one year 42/48 €91,158 €119,702 +€28,544 +31.3%
Current portion of amounts payable after more than one year 42 €25,261 €27,104 +€1,842 +7.3%
Trade debts 44 €65,072 €37,837 -€27,234 -41.9%
Suppliers 440/4 €65,072 €37,837 -€27,234 -41.9%
Taxes, remuneration and social security 45 €825 €13,761 +€12,936 +1567.2%
Taxes 450/3 €825 €13,761 +€12,936 +1567.2%
Other amounts payable 47/48 - €41,000 +€41,000
Remuneration, social security and pensions 62 €1,760 - -€1,760
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €40,672 €68,358 +€27,685 +68.1%
Other operating charges 640/8 €529 - -€529
Non-recurring operating charges 66A - €65 +€65
Gross operating margin 9900 €31,186 €120,638 +€89,452 +286.8%
Operating profit (loss) 9901 -€11,776 €52,215 +€63,990
Financial income 75/76B €711 €905 +€194 +27.3%
Recurring financial income 75 €711 €905 +€194 +27.3%
Financial charges 65/66B €3,733 €4,227 +€493 +13.2%
Recurring financial charges 65 €3,733 €4,227 +€493 +13.2%
Profit (loss) for the period before taxes 9903 -€14,799 €48,893 +€63,691
Income taxes 67/77 - €10,011 +€10,011
Profit (loss) for the period 9904 -€14,799 €38,881 +€53,680
Profit (loss) for the period to be appropriated 9905 -€14,799 €38,881 +€53,680

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.