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Y.E.E. DENTAL: what changed

Two fiscal 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.

What changed

Y.E.E. DENTAL

BE 0803.280.655
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€20,757
2024 · €32,331-€11,574
Equity
€67,804
2024 · €47,047+€20,757
Cash
€56,592
2024 · €51,621+€4,971
Balance sheet total
€94,995
2024 · €83,111+€11,885

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€15,171

    new in 2025: €15,171

  • Tangible fixed assets -€8,257

    down €8,257 (-26.2%), from €31,489 to €23,232

  • Cash +€4,971

    up €4,971 (+9.6%), from €51,621 to €56,592

    mainly Net result for the year (+€20,757) and Depreciation (+€9,146)

Equity and liabilities
  • Profit (loss) carried forward +€20,757

    up €20,757 (+44.3%), from €46,847 to €67,604

  • Debts after one year -€7,987

    down €7,987 (-44.9%), from €17,785 to €9,798

Income statement
  • Staff costs +€24,559

    new in 2025: €24,559

  • Gross operating margin +€11,451

    up €11,451 (+22.5%), from €50,786 to €62,237

  • Taxes -€2,587

    down €2,587 (-28.7%), from €9,000 to €6,413

  • Depreciation +€1,512

    up €1,512 (+19.8%), from €7,634 to €9,146

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €32,331
Gross operating margin +€11,451
Staff costs -€24,559
Depreciation -€1,512
Other operating charges -€144
Financial income +€534
Financial charges +€69
Taxes +€2,587
Result 2025 €20,757

Cash bridge derived

cash 2024 to 2025

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.

From operations +€13,485
Investment -€889
Financing -€7,625
Cash 2024 €51,621
Net result for the year +€20,757
Depreciation +€9,146
Receivables within one year -€15,171
Trade debts -€613
Tax, wage and social debts -€553
Other debts -€82
Investment in fixed assets (net) -€889
Debts after one year -€7,987
Current portion of long-term debt +€362
Cash 2025 €56,592
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €83,111 €94,995 +€11,885 +14.3%
Fixed assets 21/28 €31,489 €23,232 -€8,257 -26.2%
Tangible fixed assets 22/27 €31,489 €23,232 -€8,257 -26.2%
Furniture and vehicles 24 €31,489 €23,232 -€8,257 -26.2%
Current assets 29/58 €51,621 €71,763 +€20,142 +39.0%
Amounts receivable within one year 40/41 - €15,171 +€15,171
Other amounts receivable 41 - €15,171 +€15,171
Cash at bank and in hand 54/58 €51,621 €56,592 +€4,971 +9.6%
Total equity and liabilities 10/49 €83,111 €94,995 +€11,885 +14.3%
Equity 10/15 €47,047 €67,804 +€20,757 +44.1%
Contributions 10/11 €200 €200 = 0.0%
Profit (loss) carried forward 14 €46,847 €67,604 +€20,757 +44.3%
Amounts payable 17/49 €36,064 €27,192 -€8,872 -24.6%
Amounts payable after more than one year 17 €17,785 €9,798 -€7,987 -44.9%
Financial debts 170/4 €17,785 €9,798 -€7,987 -44.9%
Amounts payable within one year 42/48 €18,278 €17,393 -€885 -4.8%
Current portion of amounts payable after more than one year 42 €7,625 €7,987 +€362 +4.7%
Trade debts 44 €1,572 €959 -€613 -39.0%
Suppliers 440/4 €1,572 €959 -€613 -39.0%
Taxes, remuneration and social security 45 €9,000 €8,447 -€553 -6.1%
Taxes 450/3 €9,000 €6,500 -€2,500 -27.8%
Remuneration and social security 454/9 - €1,947 +€1,947
Other amounts payable 47/48 €82 - -€82
Remuneration, social security and pensions 62 - €24,559 +€24,559
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €7,634 €9,146 +€1,512 +19.8%
Other operating charges 640/8 €581 €725 +€144 +24.7%
Gross operating margin 9900 €50,786 €62,237 +€11,451 +22.5%
Operating profit (loss) 9901 €42,570 €27,807 -€14,763 -34.7%
Financial income 75/76B €14 €548 +€534 +3733.5%
Recurring financial income 75 €14 €548 +€534 +3733.5%
Financial charges 65/66B €1,254 €1,185 -€69 -5.5%
Recurring financial charges 65 €1,254 €1,185 -€69 -5.5%
Profit (loss) for the period before taxes 9903 €41,331 €27,170 -€14,161 -34.3%
Income taxes 67/77 €9,000 €6,413 -€2,587 -28.7%
Profit (loss) for the period 9904 €32,331 €20,757 -€11,574 -35.8%
Profit (loss) for the period to be appropriated 9905 €32,331 €20,757 -€11,574 -35.8%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.