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TRIDENTIST: 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

TRIDENTIST

BE 0830.540.724
NACE 86.230, Dental practice
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€48,403
2023 · €31,248+€17,155
Equity
€203,746
2023 · €207,702-€3,956
Cash
€82,657
2023 · €80,892+€1,765
Balance sheet total
€392,893
2023 · €393,389-€496

Largest movements

2023 to 2024
Assets
  • Financial fixed assets +€30,000

    up €30,000 (+25000.0%), from €120 to €30,120

  • Tangible fixed assets -€24,295

    down €24,295 (-8.1%), from €300,528 to €276,233

    of which Furniture and vehicles: -€18,991

  • Receivables within one year -€4,134

    down €4,134 (-57.4%), from €7,197 to €3,063

    of which Trade receivables: -€4,346

Equity and liabilities
  • Other debts +€52,359

    new in 2024: €52,359

  • Debts after one year -€35,448

    down €35,448 (-34.0%), from €104,231 to €68,783

  • Trade debts -€16,924

    down €16,924 (-65.2%), from €25,964 to €9,040

  • Current portion of long-term debt +€4,860

    up €4,860 (+12.0%), from €40,485 to €45,345

  • Reserves -€3,956

    down €3,956 (-2.5%), from €157,449 to €153,493

    of which Distributable reserves: -€3,956

Income statement
  • Turnover -€400,527

    no longer reported in 2024 (was €400,527)

  • Purchases and services -€303,752

    no longer reported in 2024 (was €303,752)

  • Gross operating margin +€64,723

    up €64,723 (+66.0%), from €98,109 to €162,832

  • Staff costs +€24,327

    up €24,327 (+112.1%), from €21,695 to €46,022

  • Depreciation +€17,999

    up €17,999 (+68.0%), from €26,451 to €44,450

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 €31,248
Gross operating margin +€64,723
Staff costs -€24,327
Depreciation -€17,999
Other operating charges -€145
Financial income +€148
Financial charges +€1,159
Taxes -€6,404
Result 2024 €48,403

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 +€134,867
Investment -€50,155
Financing -€82,946
Cash 2023 €80,892
Net result for the year +€48,403
Depreciation +€44,450
Stocks and contracts +€54
Receivables within one year +€4,134
Deferred charges and accrued income +€3,779
Trade debts -€16,924
Tax, wage and social debts -€1,387
Other debts +€52,359
Investment in fixed assets (net) -€50,155
Debts after one year -€35,448
Current portion of long-term debt +€4,860
Contributions, distributions and other -€52,358
Cash 2024 €82,657
Every line side by side 49 lines
Line Code 2023 2024 Change %
Total assets 20/58 €393,389 €392,893 -€496 -0.1%
Fixed assets 21/28 €300,648 €306,353 +€5,705 +1.9%
Tangible fixed assets 22/27 €300,528 €276,233 -€24,295 -8.1%
Land and buildings 22 €150,320 €143,174 -€7,146 -4.8%
Plant, machinery and equipment 23 €83,205 €85,047 +€1,842 +2.2%
Furniture and vehicles 24 €67,003 €48,012 -€18,991 -28.3%
Financial fixed assets 28 €120 €30,120 +€30,000 +25000.0%
Current assets 29/58 €92,741 €86,540 -€6,201 -6.7%
Stocks and contracts in progress 3 €428 €374 -€54 -12.5%
Stocks 30/36 €428 €374 -€54 -12.5%
Amounts receivable within one year 40/41 €7,197 €3,063 -€4,134 -57.4%
Trade receivables 40 €7,009 €2,663 -€4,346 -62.0%
Other amounts receivable 41 €188 €401 +€213 +113.1%
Cash at bank and in hand 54/58 €80,892 €82,657 +€1,765 +2.2%
Deferred charges and accrued income 490/1 €4,224 €445 -€3,779 -89.5%
Total equity and liabilities 10/49 €393,389 €392,893 -€496 -0.1%
Equity 10/15 €207,702 €203,746 -€3,956 -1.9%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €157,449 €153,493 -€3,956 -2.5%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Distributable reserves 133 €155,589 €151,633 -€3,956 -2.5%
Profit (loss) carried forward 14 €31,653 €31,653 +€0 0.0%
Amounts payable 17/49 €185,687 €189,147 +€3,460 +1.9%
Amounts payable after more than one year 17 €104,231 €68,783 -€35,448 -34.0%
Financial debts 170/4 €104,231 €68,783 -€35,448 -34.0%
Amounts payable within one year 42/48 €81,456 €120,364 +€38,908 +47.8%
Current portion of amounts payable after more than one year 42 €40,485 €45,345 +€4,860 +12.0%
Trade debts 44 €25,964 €9,040 -€16,924 -65.2%
Suppliers 440/4 €25,964 €9,040 -€16,924 -65.2%
Taxes, remuneration and social security 45 €15,007 €13,620 -€1,387 -9.2%
Taxes 450/3 €12,711 €6,402 -€6,309 -49.6%
Remuneration and social security 454/9 €2,296 €7,218 +€4,922 +214.4%
Other amounts payable 47/48 - €52,359 +€52,359
Turnover 70 €400,527 - -€400,527
Goods, raw materials, services and sundry goods 60/61 €303,752 - -€303,752
Remuneration, social security and pensions 62 €21,695 €46,022 +€24,327 +112.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €26,451 €44,450 +€17,999 +68.0%
Other operating charges 640/8 €1,914 €2,059 +€145 +7.6%
Gross operating margin 9900 €98,109 €162,832 +€64,723 +66.0%
Operating profit (loss) 9901 €48,049 €70,301 +€22,252 +46.3%
Financial income 75/76B €477 €625 +€148 +31.0%
Recurring financial income 75 €477 €625 +€148 +31.0%
Financial charges 65/66B €4,209 €3,050 -€1,159 -27.5%
Recurring financial charges 65 €4,209 €3,050 -€1,159 -27.5%
Profit (loss) for the period before taxes 9903 €44,317 €67,875 +€23,558 +53.2%
Income taxes 67/77 €13,069 €19,473 +€6,404 +49.0%
Profit (loss) for the period 9904 €31,248 €48,403 +€17,155 +54.9%
Profit (loss) for the period to be appropriated 9905 €31,248 €48,403 +€17,155 +54.9%

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 30 September 2026 via checked.be.