SPRL Th. Charles: what changed
What changed
SPRL Th. Charles
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€27,628
2024 · €31,411-€3,783
Equity
€520,013
2024 · €511,718+€8,295
Cash
€56,227
2024 · €55,266+€961
Balance sheet total
€616,953
2024 · €626,979-€10,025
Largest movements
Assets
- Tangible fixed assets -€9,338
down €9,338 (-9.9%), from €93,964 to €84,625
of which Plant, machinery and equipment: -€8,819
Equity and liabilities
- Tax, wage and social debts -€13,327
down €13,327 (-25.3%), from €52,668 to €39,341
of which Remuneration and social security: -€16,583
- Trade debts +€8,600
new in 2025: €8,600
- Reserves +€8,295
up €8,295 (+10.3%), from €80,414 to €88,710
of which Distributable reserves: +€8,295
- Accrued charges and deferred income -€7,469
down €7,469 (-13.2%), from €56,468 to €48,999
Income statement
- Gross operating margin -€15,150
down €15,150 (-4.3%), from €351,404 to €336,254
- Taxes -€12,864
down €12,864 (-59.5%), from €21,638 to €8,774
- Staff costs +€12,068
up €12,068 (+4.3%), from €282,529 to €294,598
- Depreciation -€7,327
down €7,327 (-25.1%), from €29,163 to €21,836
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
€31,411
Gross operating margin
-€15,150
Staff costs
-€12,068
Depreciation
+€7,327
Other operating charges
-€19
Financial income
+€2,885
Financial charges
+€377
Taxes
+€12,864
Result 2025
€27,628
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
+€38,916
Investment
-€12,497
Financing
-€25,457
Cash 2024
€55,266
From operations (derived)
+€38,916
Net result for the year
+€27,628
Depreciation
+€21,836
Receivables within one year
+€2,257
Deferred charges and accrued income
-€608
Trade debts
+€8,600
Tax, wage and social debts
-€13,327
Accrued charges and deferred income
-€7,469
Investment (derived)
-€12,497
Investment in fixed assets (net)
-€12,497
Financing
-€25,457
Current portion of long-term debt
-€6,125
Contributions, distributions and other
-€19,333
Cash 2025
€56,227
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €626,979 | €616,953 | -€10,025 | -1.6% |
| Fixed assets | 21/28 | €94,072 | €84,734 | -€9,338 | -9.9% |
| Tangible fixed assets | 22/27 | €93,964 | €84,625 | -€9,338 | -9.9% |
| Plant, machinery and equipment | 23 | €72,208 | €63,389 | -€8,819 | -12.2% |
| Furniture and vehicles | 24 | €21,756 | €21,236 | -€520 | -2.4% |
| Financial fixed assets | 28 | €109 | €109 | = | 0.0% |
| Current assets | 29/58 | €532,906 | €532,219 | -€687 | -0.1% |
| Stocks and contracts in progress | 3 | €2,231 | €2,231 | = | 0.0% |
| Stocks | 30/36 | €2,231 | €2,231 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €440,975 | €438,718 | -€2,257 | -0.5% |
| Trade receivables | 40 | €20,940 | - | -€20,940 | |
| Other amounts receivable | 41 | €420,035 | €438,718 | +€18,683 | +4.4% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,266 | €56,227 | +€961 | +1.7% |
| Deferred charges and accrued income | 490/1 | €4,434 | €5,043 | +€608 | +13.7% |
| Total equity and liabilities | 10/49 | €626,979 | €616,953 | -€10,025 | -1.6% |
| Equity | 10/15 | €511,718 | €520,013 | +€8,295 | +1.6% |
| Contributions | 10/11 | €431,304 | €431,304 | = | 0.0% |
| Capital | 10 | €431,304 | €431,304 | = | 0.0% |
| Issued capital | 100 | €431,304 | €431,304 | = | 0.0% |
| Reserves | 13 | €80,414 | €88,710 | +€8,295 | +10.3% |
| Non-distributable reserves | 130/1 | €4,293 | €4,293 | = | 0.0% |
| Legal reserve | 130 | €4,293 | €4,293 | = | 0.0% |
| Distributable reserves | 133 | €76,121 | €84,416 | +€8,295 | +10.9% |
| Amounts payable | 17/49 | €115,261 | €96,940 | -€18,320 | -15.9% |
| Amounts payable within one year | 42/48 | €58,793 | €47,941 | -€10,852 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €6,125 | - | -€6,125 | |
| Trade debts | 44 | - | €8,600 | +€8,600 | |
| Suppliers | 440/4 | - | €8,600 | +€8,600 | |
| Taxes, remuneration and social security | 45 | €52,668 | €39,341 | -€13,327 | -25.3% |
| Taxes | 450/3 | €11,570 | €14,826 | +€3,255 | +28.1% |
| Remuneration and social security | 454/9 | €41,098 | €24,515 | -€16,583 | -40.3% |
| Accrued charges and deferred income | 492/3 | €56,468 | €48,999 | -€7,469 | -13.2% |
| Remuneration, social security and pensions | 62 | €282,529 | €294,598 | +€12,068 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,163 | €21,836 | -€7,327 | -25.1% |
| Other operating charges | 640/8 | €5,151 | €5,170 | +€19 | +0.4% |
| Gross operating margin | 9900 | €351,404 | €336,254 | -€15,150 | -4.3% |
| Operating profit (loss) | 9901 | €34,561 | €14,651 | -€19,910 | -57.6% |
| Financial income | 75/76B | €19,737 | €22,623 | +€2,885 | +14.6% |
| Recurring financial income | 75 | €19,737 | €22,623 | +€2,885 | +14.6% |
| Financial charges | 65/66B | €1,249 | €872 | -€377 | -30.2% |
| Recurring financial charges | 65 | €1,249 | €872 | -€377 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €53,049 | €36,402 | -€16,647 | -31.4% |
| Income taxes | 67/77 | €21,638 | €8,774 | -€12,864 | -59.5% |
| Profit (loss) for the period | 9904 | €31,411 | €27,628 | -€3,783 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,411 | €27,628 | -€3,783 | -12.0% |
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.