VANHOENACKER ANKE, STOMATOLOOG: what changed
Two financial 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.
VANHOENACKER ANKE, STOMATOLOOG
Largest movements
- Cash +€265,892
up €265,892 (+217%), from €122,642 to €388,534
mainly Investment in fixed assets (net) (+€185,874) and Net result for the year (+€181,690)
- Tangible fixed assets -€186,381
down €186,381 (-97.8%), from €190,600 to €4,219
of which Land and buildings: -€190,237
- Deferred charges and accrued income +€70,506
up €70,506 (+47.3%), from €149,185 to €219,690
- Reserves +€181,690
up €181,690 (+53.2%), from €341,244 to €522,934
- Debts after one year -€82,801
no longer reported in 2025 (was €82,801)
- Tax, wage and social debts +€33,050
new in 2025: €33,050
- Other debts +€31,383
up €31,383 (+2,152%), from €1,458 to €32,842
- Current portion of long-term debt -€18,561
no longer reported in 2025 (was €18,561)
- Gross operating margin +€274,544
up €274,544, from -€1,928 to €272,616
- Taxes +€76,861
up €76,861, from -€14 to €76,846
- Depreciation -€6,010
down €6,010 (-92.2%), from €6,517 to €507
- Financial charges +€3,593
up €3,593 (+60.0%), from €5,992 to €9,585
From the 2024 result to the 2025 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.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €532,511 | €681,330 | +€148,818 | +27.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €190,749 | €4,368 | -€186,381 | -97.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €190,600 | €4,219 | -€186,381 | -97.8% |
| Land and buildings | 22 | €190,237 | - | -€190,237 | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €362 | €4,219 | +€3,856 | +1,064% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €341,762 | €676,962 | +€335,199 | +98.1% |
| Amounts receivable within one year | 40/41 | €31,534 | €30,336 | -€1,198 | -3.8% |
| Trade receivables | 40 | €1,198 | - | -€1,198 | |
| Other amounts receivable | 41 | €30,336 | €30,336 | = | 0.0% |
| Current investments | 50/53 | €38,401 | €38,401 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €122,642 | €388,534 | +€265,892 | +217% |
| Deferred charges and accrued income | 490/1 | €149,185 | €219,690 | +€70,506 | +47.3% |
| Total equity and liabilities | 10/49 | €532,511 | €681,330 | +€148,818 | +27.9% |
| Equity | 10/15 | €429,691 | €611,381 | +€181,690 | +42.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €341,244 | €522,934 | +€181,690 | +53.2% |
| Distributable reserves | 133 | €341,244 | €522,934 | +€181,690 | +53.2% |
| Profit (loss) carried forward | 14 | €69,847 | €69,847 | = | 0.0% |
| Amounts payable | 17/49 | €102,820 | €69,948 | -€32,872 | -32.0% |
| Amounts payable after more than one year | 17 | €82,801 | - | -€82,801 | |
| Financial debts | 170/4 | €82,801 | - | -€82,801 | |
| Amounts payable within one year | 42/48 | €20,019 | €69,948 | +€49,929 | +249% |
| Current portion of amounts payable after more than one year | 42 | €18,561 | - | -€18,561 | |
| Trade debts | 44 | €0 | €4,056 | +€4,056 | |
| Suppliers | 440/4 | €0 | €4,056 | +€4,056 | |
| Taxes, remuneration and social security | 45 | - | €33,050 | +€33,050 | |
| Taxes | 450/3 | - | €33,050 | +€33,050 | |
| Other amounts payable | 47/48 | €1,458 | €32,842 | +€31,383 | +2,152% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,517 | €507 | -€6,010 | -92.2% |
| Other operating charges | 640/8 | €5,701 | €4,976 | -€725 | -12.7% |
| Gross operating margin | 9900 | -€1,928 | €272,616 | +€274,544 | |
| Operating profit (loss) | 9901 | -€14,146 | €267,133 | +€281,278 | |
| Financial income | 75/76B | €2,754 | €989 | -€1,765 | -64.1% |
| Recurring financial income | 75 | €2,754 | €989 | -€1,765 | -64.1% |
| Financial charges | 65/66B | €5,992 | €9,585 | +€3,593 | +60.0% |
| Recurring financial charges | 65 | €5,992 | €9,585 | +€3,593 | +60.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,383 | €258,537 | +€275,920 | |
| Income taxes | 67/77 | -€14 | €76,846 | +€76,861 | |
| Profit (loss) for the period | 9904 | -€17,369 | €181,690 | +€199,059 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,369 | €181,690 | +€199,059 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.