VAN HOORICK DENTAAL: what changed
What changed
VAN HOORICK DENTAAL
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€351,070
2024 · €288,860+€62,209
Equity
€1.5m
2024 · €1.1m+€351,070
Cash
€258,075
2024 · €390,723-€132,648
Balance sheet total
€2.0m
2024 · €1.8m+€264,272
Largest movements
Assets
- Receivables after one year +€450,737
up €450,737 (+170%), from €265,216 to €715,953
- Cash -€132,648
down €132,648 (-33.9%), from €390,723 to €258,075
mainly Receivables after one year (-€450,737) and Debts after one year (-€94,375)
- Tangible fixed assets -€47,858
down €47,858 (-4.4%), from €1.1m to €1.0m
of which Land and buildings: -€33,383
Equity and liabilities
- Reserves +€351,070
up €351,070 (+31.3%), from €1.1m to €1.5m
- Debts after one year -€94,375
down €94,375 (-22.7%), from €416,617 to €322,242
- Tax, wage and social debts +€54,956
up €54,956 (+125%), from €43,918 to €98,874
of which Taxes: +€54,471
- Trade debts -€36,684
down €36,684 (-82.8%), from €44,297 to €7,614
Income statement
- Gross operating margin +€109,233
up €109,233 (+18.7%), from €585,207 to €694,440
- Taxes +€62,204
up €62,204 (+47.4%), from €131,183 to €193,387
- Financial income +€9,248
up €9,248 (+54.3%), from €17,023 to €26,271
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
€288,860
Gross operating margin
+€109,233
Staff costs
+€4,871
Depreciation
+€524
Other operating charges
+€1,383
Financial income
+€9,248
Financial charges
-€846
Taxes
-€62,204
Result 2025
€351,070
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
-€17,084
Investment
-€10,495
Financing
-€105,069
Cash 2024
€390,723
From operations (derived)
-€17,084
Net result for the year
+€351,070
Depreciation
+€58,353
Receivables after one year
-€450,737
Deferred charges and accrued income
+€5,959
Trade debts
-€36,684
Tax, wage and social debts
+€54,956
Investment (derived)
-€10,495
Investment in fixed assets (net)
-€10,495
Financing
-€105,069
Debts after one year
-€94,375
Current portion of long-term debt
-€10,694
Cash 2025
€258,075
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,755,102 | €2,019,375 | +€264,272 | +15.1% |
| Fixed assets | 21/28 | €1,088,387 | €1,040,529 | -€47,858 | -4.4% |
| Tangible fixed assets | 22/27 | €1,088,067 | €1,040,209 | -€47,858 | -4.4% |
| Land and buildings | 22 | €1,024,553 | €991,170 | -€33,383 | -3.3% |
| Plant, machinery and equipment | 23 | €7,166 | €7,412 | +€245 | +3.4% |
| Furniture and vehicles | 24 | €49,136 | €29,831 | -€19,305 | -39.3% |
| Other tangible fixed assets | 26 | €7,212 | €11,796 | +€4,585 | +63.6% |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €666,715 | €978,845 | +€312,130 | +46.8% |
| Amounts receivable after more than one year | 29 | €265,216 | €715,953 | +€450,737 | +170% |
| Other amounts receivable | 291 | €265,216 | €715,953 | +€450,737 | +170% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €390,723 | €258,075 | -€132,648 | -33.9% |
| Deferred charges and accrued income | 490/1 | €10,776 | €4,818 | -€5,959 | -55.3% |
| Total equity and liabilities | 10/49 | €1,755,102 | €2,019,375 | +€264,272 | +15.1% |
| Equity | 10/15 | €1,142,831 | €1,493,900 | +€351,070 | +30.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Revaluation surpluses | 12 | €2,605 | €2,605 | = | 0.0% |
| Reserves | 13 | €1,121,675 | €1,472,745 | +€351,070 | +31.3% |
| Distributable reserves | 133 | €1,121,675 | €1,472,745 | +€351,070 | +31.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €612,272 | €525,474 | -€86,797 | -14.2% |
| Amounts payable after more than one year | 17 | €416,617 | €322,242 | -€94,375 | -22.7% |
| Financial debts | 170/4 | €416,617 | €322,242 | -€94,375 | -22.7% |
| Amounts payable within one year | 42/48 | €195,654 | €203,232 | +€7,578 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €107,439 | €96,745 | -€10,694 | -10.0% |
| Trade debts | 44 | €44,297 | €7,614 | -€36,684 | -82.8% |
| Suppliers | 440/4 | €44,297 | €7,614 | -€36,684 | -82.8% |
| Taxes, remuneration and social security | 45 | €43,918 | €98,874 | +€54,956 | +125% |
| Taxes | 450/3 | €31,140 | €85,611 | +€54,471 | +175% |
| Remuneration and social security | 454/9 | €12,778 | €13,263 | +€485 | +3.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €107,084 | €102,214 | -€4,871 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,877 | €58,353 | -€524 | -0.9% |
| Other operating charges | 640/8 | €9,858 | €8,474 | -€1,383 | -14.0% |
| Gross operating margin | 9900 | €585,207 | €694,440 | +€109,233 | +18.7% |
| Operating profit (loss) | 9901 | €409,388 | €525,399 | +€116,011 | +28.3% |
| Financial income | 75/76B | €17,023 | €26,271 | +€9,248 | +54.3% |
| Recurring financial income | 75 | €17,023 | €26,271 | +€9,248 | +54.3% |
| Financial charges | 65/66B | €6,368 | €7,214 | +€846 | +13.3% |
| Recurring financial charges | 65 | €6,368 | €7,214 | +€846 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €420,043 | €544,456 | +€124,413 | +29.6% |
| Income taxes | 67/77 | €131,183 | €193,387 | +€62,204 | +47.4% |
| Profit (loss) for the period | 9904 | €288,860 | €351,070 | +€62,209 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €288,860 | €351,070 | +€62,209 | +21.5% |
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.