VANDECASTEELE-VAN DIONANT: what changed
What changed
VANDECASTEELE-VAN DIONANT
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€143,440
2024 · €118,854+€24,586
Equity
€1.2m
2024 · €1.0m+€143,440
Cash
€102,537
2024 · €45,929+€56,608
Balance sheet total
€1.5m
2024 · €1.4m+€146,971
Largest movements
Assets
- Current investments +€96,068
up €96,068 (+91.0%), from €105,575 to €201,643
- Cash +€56,608
up €56,608 (+123%), from €45,929 to €102,537
mainly Net result for the year (+€143,440) and Depreciation (+€67,052)
Equity and liabilities
- Reserves +€143,440
up €143,440 (+17.3%), from €828,858 to €972,298
of which Distributable reserves: +€143,440
- Debts after one year -€37,819
down €37,819 (-17.3%), from €218,652 to €180,834
of which Financial debts: -€37,819
- Tax, wage and social debts +€35,381
up €35,381 (+142%), from €24,944 to €60,325
of which Taxes: +€32,907
- Trade debts +€15,900
up €15,900 (+1,053%), from €1,509 to €17,409
Income statement
- Depreciation -€16,860
down €16,860 (-20.1%), from €83,911 to €67,052
- Other operating charges -€11,873
down €11,873 (-52.2%), from €22,734 to €10,861
- Taxes +€9,068
up €9,068 (+15.4%), from €59,054 to €68,122
- Gross operating margin +€7,175
up €7,175 (+2.4%), from €297,543 to €304,718
- Financial charges +€3,773
up €3,773 (+28.2%), from €13,362 to €17,135
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
€118,854
Gross operating margin
+€7,175
Depreciation
+€16,860
Other operating charges
+€11,873
Financial income
+€1,520
Financial charges
-€3,773
Taxes
-€9,068
Result 2025
€143,440
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
+€258,710
Investment
-€148,002
Financing
-€54,099
Cash 2024
€45,929
From operations (derived)
+€258,710
Net result for the year
+€143,440
Depreciation
+€67,052
Receivables within one year
+€5,878
Deferred charges and accrued income
-€15,289
Trade debts
+€15,900
Tax, wage and social debts
+€35,381
Accrued charges and deferred income
+€6,349
Investment (derived)
-€148,002
Investment in fixed assets (net)
-€51,934
Current investments
-€96,068
Financing
-€54,099
Debts after one year
-€37,819
Current portion of long-term debt
-€7,248
Short-term financial debts
-€9,032
Cash 2025
€102,537
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,381,921 | €1,528,892 | +€146,971 | +10.6% |
| Fixed assets | 21/28 | €1,055,230 | €1,040,113 | -€15,117 | -1.4% |
| Tangible fixed assets | 22/27 | €1,055,230 | €1,040,113 | -€15,117 | -1.4% |
| Land and buildings | 22 | €1,034,873 | €1,010,877 | -€23,997 | -2.3% |
| Furniture and vehicles | 24 | €20,357 | €29,236 | +€8,879 | +43.6% |
| Current assets | 29/58 | €326,691 | €488,779 | +€162,088 | +49.6% |
| Amounts receivable within one year | 40/41 | €143,041 | €137,163 | -€5,878 | -4.1% |
| Trade receivables | 40 | €79,000 | €43,000 | -€36,000 | -45.6% |
| Other amounts receivable | 41 | €64,041 | €94,163 | +€30,123 | +47.0% |
| Current investments | 50/53 | €105,575 | €201,643 | +€96,068 | +91.0% |
| Cash at bank and in hand | 54/58 | €45,929 | €102,537 | +€56,608 | +123% |
| Deferred charges and accrued income | 490/1 | €32,146 | €47,435 | +€15,289 | +47.6% |
| Total equity and liabilities | 10/49 | €1,381,921 | €1,528,892 | +€146,971 | +10.6% |
| Equity | 10/15 | €1,047,458 | €1,190,898 | +€143,440 | +13.7% |
| Contributions | 10/11 | €218,600 | €218,600 | = | 0.0% |
| Reserves | 13 | €828,858 | €972,298 | +€143,440 | +17.3% |
| Tax-exempt reserves | 132 | €12,294 | €12,294 | = | 0.0% |
| Distributable reserves | 133 | €816,564 | €960,004 | +€143,440 | +17.6% |
| Amounts payable | 17/49 | €334,463 | €337,994 | +€3,531 | +1.1% |
| Amounts payable after more than one year | 17 | €218,652 | €180,834 | -€37,819 | -17.3% |
| Financial debts | 170/4 | €62,652 | €24,834 | -€37,819 | -60.4% |
| Other amounts payable | 178/9 | €156,000 | €156,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €115,811 | €150,811 | +€35,001 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €65,993 | €58,745 | -€7,248 | -11.0% |
| Financial debts | 43 | €23,349 | €14,318 | -€9,032 | -38.7% |
| Credit institutions | 430/8 | €23,349 | €14,318 | -€9,032 | -38.7% |
| Trade debts | 44 | €1,509 | €17,409 | +€15,900 | +1,053% |
| Suppliers | 440/4 | €1,509 | €17,409 | +€15,900 | +1,053% |
| Taxes, remuneration and social security | 45 | €24,944 | €60,325 | +€35,381 | +142% |
| Taxes | 450/3 | €24,944 | €57,851 | +€32,907 | +132% |
| Remuneration and social security | 454/9 | - | €2,474 | +€2,474 | |
| Other amounts payable | 47/48 | €15 | €15 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €6,349 | +€6,349 | |
| Non-recurring operating income | 76A | - | €15,359 | +€15,359 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,911 | €67,052 | -€16,860 | -20.1% |
| Other operating charges | 640/8 | €22,734 | €10,861 | -€11,873 | -52.2% |
| Gross operating margin | 9900 | €297,543 | €304,718 | +€7,175 | +2.4% |
| Operating profit (loss) | 9901 | €190,897 | €226,805 | +€35,907 | +18.8% |
| Financial income | 75/76B | €373 | €1,893 | +€1,520 | +408% |
| Recurring financial income | 75 | €373 | €1,893 | +€1,520 | +408% |
| Financial charges | 65/66B | €13,362 | €17,135 | +€3,773 | +28.2% |
| Recurring financial charges | 65 | €13,362 | €17,135 | +€3,773 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | €177,908 | €211,562 | +€33,654 | +18.9% |
| Income taxes | 67/77 | €59,054 | €68,122 | +€9,068 | +15.4% |
| Profit (loss) for the period | 9904 | €118,854 | €143,440 | +€24,586 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €118,854 | €143,440 | +€24,586 | +20.7% |
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 1 November 2026 via checked.be.