Vincent BOUVERET: what changed
What changed
Vincent BOUVERET
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€150,373
2024 · €117,626+€32,748
Equity
€805,546
2024 · €655,172+€150,373
Cash
€248,683
2024 · €74,512+€174,171
Balance sheet total
€867,649
2024 · €714,188+€153,461
Largest movements
Assets
- Cash +€174,171
up €174,171 (+234%), from €74,512 to €248,683
mainly Net result for the year (+€150,373) and Depreciation (+€50,957)
- Tangible fixed assets -€27,531
down €27,531 (-4.4%), from €625,800 to €598,269
of which Other tangible fixed assets: -€17,955
Equity and liabilities
- Reserves +€150,373
up €150,373 (+24.8%), from €607,246 to €757,620
of which Distributable reserves: +€150,373
Income statement
- Gross operating margin +€60,633
up €60,633 (+23.6%), from €256,532 to €317,164
- Taxes +€13,050
up €13,050 (+26.0%), from €50,152 to €63,201
- Staff costs +€13,035
up €13,035 (+43.1%), from €30,277 to €43,312
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
€117,626
Gross operating margin
+€60,633
Staff costs
-€13,035
Depreciation
-€268
Other operating charges
-€3,168
Financial income
+€64
Financial charges
+€1,572
Taxes
-€13,050
Result 2025
€150,373
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
+€202,744
Investment
-€23,426
Financing
-€5,146
Cash 2024
€74,512
From operations (derived)
+€202,744
Net result for the year
+€150,373
Depreciation
+€50,957
Receivables within one year
-€5,260
Deferred charges and accrued income
-€1,561
Trade debts
+€2,558
Tax, wage and social debts
+€438
Other debts
+€5,238
Investment (derived)
-€23,426
Investment in fixed assets (net)
-€23,426
Financing
-€5,146
Current portion of long-term debt
-€5,146
Cash 2025
€248,683
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €714,188 | €867,649 | +€153,461 | +21.5% |
| Fixed assets | 21/28 | €625,800 | €598,269 | -€27,531 | -4.4% |
| Tangible fixed assets | 22/27 | €625,800 | €598,269 | -€27,531 | -4.4% |
| Land and buildings | 22 | €499,023 | €483,183 | -€15,840 | -3.2% |
| Plant, machinery and equipment | 23 | €29,641 | €29,212 | -€429 | -1.4% |
| Furniture and vehicles | 24 | €2,063 | €14,542 | +€12,479 | +605% |
| Leasing and similar rights | 25 | €34,234 | €28,449 | -€5,785 | -16.9% |
| Other tangible fixed assets | 26 | €60,838 | €42,883 | -€17,955 | -29.5% |
| Current assets | 29/58 | €88,388 | €269,380 | +€180,992 | +205% |
| Amounts receivable within one year | 40/41 | €6,835 | €12,095 | +€5,260 | +77.0% |
| Trade receivables | 40 | €6,835 | €12,095 | +€5,260 | +77.0% |
| Cash at bank and in hand | 54/58 | €74,512 | €248,683 | +€174,171 | +234% |
| Deferred charges and accrued income | 490/1 | €7,041 | €8,602 | +€1,561 | +22.2% |
| Total equity and liabilities | 10/49 | €714,188 | €867,649 | +€153,461 | +21.5% |
| Equity | 10/15 | €655,172 | €805,546 | +€150,373 | +23.0% |
| Contributions | 10/11 | €47,926 | €47,926 | = | 0.0% |
| Reserves | 13 | €607,246 | €757,620 | +€150,373 | +24.8% |
| Non-distributable reserves | 130/1 | €5,413 | €5,413 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,413 | €5,413 | = | 0.0% |
| Distributable reserves | 133 | €601,834 | €752,207 | +€150,373 | +25.0% |
| Amounts payable | 17/49 | €59,016 | €62,104 | +€3,088 | +5.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €59,016 | €62,104 | +€3,088 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €5,146 | €0 | -€5,146 | -100% |
| Trade debts | 44 | €16,303 | €18,861 | +€2,558 | +15.7% |
| Suppliers | 440/4 | €16,303 | €18,861 | +€2,558 | +15.7% |
| Taxes, remuneration and social security | 45 | €4,352 | €4,791 | +€438 | +10.1% |
| Taxes | 450/3 | €617 | €4,270 | +€3,653 | +592% |
| Remuneration and social security | 454/9 | €3,736 | €521 | -€3,215 | -86.1% |
| Other amounts payable | 47/48 | €33,215 | €38,453 | +€5,238 | +15.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €30,277 | €43,312 | +€13,035 | +43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,689 | €50,957 | +€268 | +0.5% |
| Other operating charges | 640/8 | €4,873 | €8,041 | +€3,168 | +65.0% |
| Gross operating margin | 9900 | €256,532 | €317,164 | +€60,633 | +23.6% |
| Operating profit (loss) | 9901 | €170,693 | €214,855 | +€44,162 | +25.9% |
| Financial income | 75/76B | €1,194 | €1,257 | +€64 | +5.3% |
| Recurring financial income | 75 | €1,194 | €1,257 | +€64 | +5.3% |
| Financial charges | 65/66B | €4,109 | €2,538 | -€1,572 | -38.2% |
| Recurring financial charges | 65 | €4,109 | €2,538 | -€1,572 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €167,777 | €213,575 | +€45,797 | +27.3% |
| Income taxes | 67/77 | €50,152 | €63,201 | +€13,050 | +26.0% |
| Profit (loss) for the period | 9904 | €117,626 | €150,373 | +€32,748 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €117,626 | €150,373 | +€32,748 | +27.8% |
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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.