VOCLIdental: what changed
What changed
VOCLIdental
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
-€198,966
2024 · €21,989-€220,955
Equity
-€103,911
2024 · €95,055-€198,966
Cash
€76,837
2024 · €66,709+€10,128
Balance sheet total
€2.0m
2024 · €1.6m+€465,787
Largest movements
Assets
- Receivables within one year +€220,532
up €220,532 (+117%), from €187,721 to €408,253
of which Trade receivables: +€212,074
- Tangible fixed assets +€169,095
up €169,095 (+13.7%), from €1.2m to €1.4m
of which Leasing and similar rights: +€448,488
- Stocks and contracts +€35,874
up €35,874 (+132%), from €27,132 to €63,006
- Deferred charges and accrued income +€32,781
up €32,781 (+645%), from €5,084 to €37,866
Equity and liabilities
- Other debts +€477,310
up €477,310 (+493%), from €96,858 to €574,168
- Profit (loss) carried forward -€198,966
down €198,966, from €21,989 to -€176,977
- Trade debts +€175,364
up €175,364 (+44.6%), from €393,544 to €568,908
- Advances received +€98,271
new in 2025: €98,271
- Current portion of long-term debt -€69,380
down €69,380 (-26.6%), from €261,098 to €191,718
Income statement
- Depreciation +€82,015
up €82,015 (+74.9%), from €109,548 to €191,563
- Gross operating margin -€58,458
down €58,458 (-14.1%), from €415,045 to €356,587
- Financial charges +€38,604
up €38,604 (+124%), from €31,227 to €69,831
- Financial income -€19,970
down €19,970 (-91.4%), from €21,857 to €1,887
of which Non-recurring financial income: -€21,810
- Staff costs +€19,189
up €19,189 (+8.6%), from €223,034 to €242,224
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
€21,989
Gross operating margin
-€58,458
Staff costs
-€19,189
Depreciation
-€82,015
Other operating charges
-€11,929
Financial income
-€19,970
Financial charges
-€38,604
Taxes
+€9,210
Result 2025
-€198,966
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
+€506,907
Investment
-€358,034
Financing
-€138,744
Cash 2024
€66,709
From operations (derived)
+€506,907
Net result for the year
-€198,966
Depreciation
+€191,563
Stocks and contracts
-€35,874
Receivables within one year
-€220,532
Deferred charges and accrued income
-€32,781
Trade debts
+€175,364
Tax, wage and social debts
+€51,260
Advances received
+€98,271
Other debts
+€477,310
Accrued charges and deferred income
+€1,292
Investment (derived)
-€358,034
Investment in fixed assets (net)
-€358,034
Financing
-€138,744
Debts after one year
-€69,364
Current portion of long-term debt
-€69,380
Cash 2025
€76,837
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,553,286 | €2,019,072 | +€465,787 | +30.0% |
| Fixed assets | 21/28 | €1,266,640 | €1,433,111 | +€166,471 | +13.1% |
| Intangible fixed assets | 21 | €9,804 | €7,181 | -€2,624 | -26.8% |
| Tangible fixed assets | 22/27 | €1,234,835 | €1,403,930 | +€169,095 | +13.7% |
| Plant, machinery and equipment | 23 | €76,687 | €103,731 | +€27,044 | +35.3% |
| Furniture and vehicles | 24 | €8,298 | €294,465 | +€286,167 | +3,449% |
| Leasing and similar rights | 25 | €365,498 | €813,986 | +€448,488 | +123% |
| Other tangible fixed assets | 26 | - | €191,748 | +€191,748 | |
| Assets under construction and advance payments | 27 | €784,353 | €0 | -€784,353 | -100% |
| Financial fixed assets | 28 | €22,000 | €22,000 | = | 0.0% |
| Current assets | 29/58 | €286,646 | €585,962 | +€299,316 | +104% |
| Stocks and contracts in progress | 3 | €27,132 | €63,006 | +€35,874 | +132% |
| Stocks | 30/36 | €27,132 | €63,006 | +€35,874 | +132% |
| Amounts receivable within one year | 40/41 | €187,721 | €408,253 | +€220,532 | +117% |
| Trade receivables | 40 | €187,721 | €399,795 | +€212,074 | +113% |
| Other amounts receivable | 41 | - | €8,458 | +€8,458 | |
| Cash at bank and in hand | 54/58 | €66,709 | €76,837 | +€10,128 | +15.2% |
| Deferred charges and accrued income | 490/1 | €5,084 | €37,866 | +€32,781 | +645% |
| Total equity and liabilities | 10/49 | €1,553,286 | €2,019,072 | +€465,787 | +30.0% |
| Equity | 10/15 | €95,055 | -€103,911 | -€198,966 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €23,066 | €23,066 | = | 0.0% |
| Distributable reserves | 133 | €23,066 | €23,066 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,989 | -€176,977 | -€198,966 | |
| Amounts payable | 17/49 | €1,458,231 | €2,122,984 | +€664,753 | +45.6% |
| Amounts payable after more than one year | 17 | €626,869 | €557,505 | -€69,364 | -11.1% |
| Financial debts | 170/4 | €626,869 | €557,505 | -€69,364 | -11.1% |
| Amounts payable within one year | 42/48 | €815,845 | €1,548,670 | +€732,825 | +89.8% |
| Current portion of amounts payable after more than one year | 42 | €261,098 | €191,718 | -€69,380 | -26.6% |
| Trade debts | 44 | €393,544 | €568,908 | +€175,364 | +44.6% |
| Suppliers | 440/4 | €393,544 | €568,908 | +€175,364 | +44.6% |
| Advances received on contracts in progress | 46 | - | €98,271 | +€98,271 | |
| Taxes, remuneration and social security | 45 | €64,345 | €115,605 | +€51,260 | +79.7% |
| Taxes | 450/3 | €25,183 | €85,638 | +€60,455 | +240% |
| Remuneration and social security | 454/9 | €39,162 | €29,967 | -€9,195 | -23.5% |
| Other amounts payable | 47/48 | €96,858 | €574,168 | +€477,310 | +493% |
| Accrued charges and deferred income | 492/3 | €15,517 | €16,809 | +€1,292 | +8.3% |
| Remuneration, social security and pensions | 62 | €223,034 | €242,224 | +€19,189 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,548 | €191,563 | +€82,015 | +74.9% |
| Other operating charges | 640/8 | €41,894 | €53,822 | +€11,929 | +28.5% |
| Gross operating margin | 9900 | €415,045 | €356,587 | -€58,458 | -14.1% |
| Operating profit (loss) | 9901 | €40,569 | -€131,022 | -€171,591 | |
| Financial income | 75/76B | €21,857 | €1,887 | -€19,970 | -91.4% |
| Recurring financial income | 75 | €47 | €1,887 | +€1,840 | +3,897% |
| Non-recurring financial income | 76B | €21,810 | €0 | -€21,810 | -100% |
| Financial charges | 65/66B | €31,227 | €69,831 | +€38,604 | +124% |
| Recurring financial charges | 65 | €31,227 | €69,831 | +€38,604 | +124% |
| Profit (loss) for the period before taxes | 9903 | €31,199 | -€198,966 | -€230,165 | |
| Income taxes | 67/77 | €9,210 | €0 | -€9,210 | -100% |
| Profit (loss) for the period | 9904 | €21,989 | -€198,966 | -€220,955 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,989 | -€198,966 | -€220,955 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.