VAN QUICKELBERGHE LIEN: what changed
What changed
VAN QUICKELBERGHE LIEN
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€158,946
2024 · €219,780-€60,834
Equity
€862,358
2024 · €1.0m-€186,691
Cash
€467,850
2024 · €641,527-€173,677
Balance sheet total
€1.2m
2024 · €1.5m-€244,874
Largest movements
Assets
- Cash -€173,677
down €173,677 (-27.1%), from €641,527 to €467,850
mainly Contributions, distributions and other (-€345,637) and Debts after one year (-€28,886)
- Tangible fixed assets -€38,444
down €38,444 (-6.3%), from €612,042 to €573,598
- Receivables after one year -€18,499
down €18,499 (-40.0%), from €46,220 to €27,721
Equity and liabilities
- Reserves -€186,691
down €186,691 (-17.9%), from €1.0m to €855,287
- Debts after one year -€28,886
down €28,886 (-8.5%), from €340,101 to €311,215
- Tax, wage and social debts -€27,199
down €27,199 (-74.2%), from €36,635 to €9,436
Income statement
- Gross operating margin -€89,303
down €89,303 (-24.2%), from €369,144 to €279,841
- Taxes -€28,387
down €28,387 (-29.5%), from €96,277 to €67,891
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
€219,780
Gross operating margin
-€89,303
Staff costs
-€531
Depreciation
-€152
Other operating charges
+€325
Financial income
-€621
Financial charges
+€1,062
Taxes
+€28,387
Result 2025
€158,946
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
+€201,706
Investment
-€1,199
Financing
-€374,183
Cash 2024
€641,527
From operations (derived)
+€201,706
Net result for the year
+€158,946
Depreciation
+€39,643
Receivables after one year
+€18,499
Smaller working-capital items
+€673
Receivables within one year
+€13,004
Trade debts
-€3,128
Tax, wage and social debts
-€27,199
Other debts
+€1,268
Investment (derived)
-€1,199
Investment in fixed assets (net)
-€1,199
Financing
-€374,183
Debts after one year
-€28,886
Current portion of long-term debt
+€340
Contributions, distributions and other
-€345,637
Cash 2025
€467,850
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,467,313 | €1,222,439 | -€244,874 | -16.7% |
| Fixed assets | 21/28 | €612,042 | €573,598 | -€38,444 | -6.3% |
| Tangible fixed assets | 22/27 | €612,042 | €573,598 | -€38,444 | -6.3% |
| Land and buildings | 22 | €536,645 | €523,352 | -€13,294 | -2.5% |
| Plant, machinery and equipment | 23 | €43,004 | €28,554 | -€14,450 | -33.6% |
| Furniture and vehicles | 24 | €32,393 | €21,693 | -€10,700 | -33.0% |
| Current assets | 29/58 | €855,271 | €648,841 | -€206,430 | -24.1% |
| Amounts receivable after more than one year | 29 | €46,220 | €27,721 | -€18,499 | -40.0% |
| Other amounts receivable | 291 | €46,220 | €27,721 | -€18,499 | -40.0% |
| Stocks and contracts in progress | 3 | €31,820 | €30,985 | -€835 | -2.6% |
| Stocks | 30/36 | €31,820 | €30,985 | -€835 | -2.6% |
| Amounts receivable within one year | 40/41 | €36,477 | €23,473 | -€13,004 | -35.6% |
| Trade receivables | 40 | €5,686 | €5,696 | +€10 | +0.2% |
| Other amounts receivable | 41 | €30,791 | €17,777 | -€13,013 | -42.3% |
| Current investments | 50/53 | €97,561 | €97,561 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €641,527 | €467,850 | -€173,677 | -27.1% |
| Deferred charges and accrued income | 490/1 | €1,666 | €1,250 | -€416 | -25.0% |
| Total equity and liabilities | 10/49 | €1,467,313 | €1,222,439 | -€244,874 | -16.7% |
| Equity | 10/15 | €1,049,049 | €862,358 | -€186,691 | -17.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,041,978 | €855,287 | -€186,691 | -17.9% |
| Distributable reserves | 133 | €1,041,978 | €855,287 | -€186,691 | -17.9% |
| Profit (loss) carried forward | 14 | €871 | €871 | = | 0.0% |
| Amounts payable | 17/49 | €418,265 | €360,081 | -€58,183 | -13.9% |
| Amounts payable after more than one year | 17 | €340,101 | €311,215 | -€28,886 | -8.5% |
| Financial debts | 170/4 | €340,101 | €311,215 | -€28,886 | -8.5% |
| Amounts payable within one year | 42/48 | €77,586 | €48,867 | -€28,719 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €28,546 | €28,886 | +€340 | +1.2% |
| Trade debts | 44 | €11,359 | €8,231 | -€3,128 | -27.5% |
| Suppliers | 440/4 | €11,359 | €8,231 | -€3,128 | -27.5% |
| Taxes, remuneration and social security | 45 | €36,635 | €9,436 | -€27,199 | -74.2% |
| Taxes | 450/3 | €36,635 | €9,436 | -€27,199 | -74.2% |
| Other amounts payable | 47/48 | €1,046 | €2,314 | +€1,268 | +121% |
| Accrued charges and deferred income | 492/3 | €578 | €0 | -€578 | -100% |
| Remuneration, social security and pensions | 62 | €7,528 | €8,059 | +€531 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,491 | €39,643 | +€152 | +0.4% |
| Other operating charges | 640/8 | €4,581 | €4,255 | -€325 | -7.1% |
| Gross operating margin | 9900 | €369,144 | €279,841 | -€89,303 | -24.2% |
| Operating profit (loss) | 9901 | €317,544 | €227,883 | -€89,661 | -28.2% |
| Financial income | 75/76B | €4,579 | €3,958 | -€621 | -13.6% |
| Recurring financial income | 75 | €4,579 | €3,958 | -€621 | -13.6% |
| Financial charges | 65/66B | €6,065 | €5,004 | -€1,062 | -17.5% |
| Recurring financial charges | 65 | €6,065 | €5,004 | -€1,062 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €316,058 | €226,837 | -€89,220 | -28.2% |
| Income taxes | 67/77 | €96,277 | €67,891 | -€28,387 | -29.5% |
| Profit (loss) for the period | 9904 | €219,780 | €158,946 | -€60,834 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €219,780 | €158,946 | -€60,834 | -27.7% |
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 3 November 2026 via checked.be.