Policlinic Tandheelkunde: what changed
Policlinic Tandheelkunde
Largest movements
- Cash +€47,343
up €47,343 (+314%), from €15,061 to €62,403
mainly Other debts (+€157,417) and Depreciation (+€32,249)
- Receivables within one year +€8,909
up €8,909 (+42.3%), from €21,051 to €29,961
of which Trade receivables: +€8,941
- Tangible fixed assets +€5,625
up €5,625 (+6.6%), from €84,832 to €90,457
of which Plant, machinery and equipment: +€5,756
- Other debts +€157,417
up €157,417 (+147%), from €107,364 to €264,781
- Profit (loss) carried forward -€127,181
down €127,181 (-18.7%), from -€680,360 to -€807,541
- Trade debts +€25,035
up €25,035 (+32.0%), from €78,329 to €103,364
- Tax, wage and social debts +€5,958
up €5,958 (+20.6%), from €28,893 to €34,850
of which Remuneration and social security: +€3,985
- Advances received -€5,301
down €5,301 (-51.1%), from €10,377 to €5,075
- Gross operating margin +€47,887
up €47,887 (+35.1%), from €136,602 to €184,489
- Staff costs +€8,351
up €8,351 (+3.4%), from €245,065 to €253,416
- Financial charges +€3,855
up €3,855 (+24.3%), from €15,861 to €19,716
- Write-downs +€2,123
new in 2025: €2,123
- Depreciation +€2,054
up €2,054 (+6.8%), from €30,195 to €32,249
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,045 | €234,475 | +€60,429 | +34.7% |
| Fixed assets | 21/28 | €94,532 | €100,157 | +€5,625 | +6.0% |
| Tangible fixed assets | 22/27 | €84,832 | €90,457 | +€5,625 | +6.6% |
| Plant, machinery and equipment | 23 | €84,276 | €90,033 | +€5,756 | +6.8% |
| Other tangible fixed assets | 26 | €555 | €424 | -€131 | -23.6% |
| Financial fixed assets | 28 | €9,700 | €9,700 | = | 0.0% |
| Current assets | 29/58 | €79,514 | €134,318 | +€54,804 | +68.9% |
| Stocks and contracts in progress | 3 | €38,158 | €36,972 | -€1,186 | -3.1% |
| Stocks | 30/36 | €38,158 | €36,972 | -€1,186 | -3.1% |
| Amounts receivable within one year | 40/41 | €21,051 | €29,961 | +€8,909 | +42.3% |
| Trade receivables | 40 | €20,915 | €29,856 | +€8,941 | +42.7% |
| Other amounts receivable | 41 | €136 | €105 | -€31 | -22.9% |
| Cash at bank and in hand | 54/58 | €15,061 | €62,403 | +€47,343 | +314% |
| Deferred charges and accrued income | 490/1 | €5,244 | €4,982 | -€262 | -5.0% |
| Total equity and liabilities | 10/49 | €174,045 | €234,475 | +€60,429 | +34.7% |
| Equity | 10/15 | -€470,451 | -€597,632 | -€127,181 | -27.0% |
| Contributions | 10/11 | €82,700 | €82,700 | = | 0.0% |
| Reserves | 13 | €127,209 | €127,209 | = | 0.0% |
| Distributable reserves | 133 | €127,209 | €127,209 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€680,360 | -€807,541 | -€127,181 | -18.7% |
| Amounts payable | 17/49 | €644,496 | €832,106 | +€187,610 | +29.1% |
| Amounts payable after more than one year | 17 | €400,000 | €400,000 | = | 0.0% |
| Other amounts payable | 178/9 | €400,000 | €400,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €224,962 | €408,070 | +€183,108 | +81.4% |
| Trade debts | 44 | €78,329 | €103,364 | +€25,035 | +32.0% |
| Suppliers | 440/4 | €78,329 | €103,364 | +€25,035 | +32.0% |
| Advances received on contracts in progress | 46 | €10,377 | €5,075 | -€5,301 | -51.1% |
| Taxes, remuneration and social security | 45 | €28,893 | €34,850 | +€5,958 | +20.6% |
| Taxes | 450/3 | €0 | €1,973 | +€1,973 | +1,643,750% |
| Remuneration and social security | 454/9 | €28,892 | €32,878 | +€3,985 | +13.8% |
| Other amounts payable | 47/48 | €107,364 | €264,781 | +€157,417 | +147% |
| Accrued charges and deferred income | 492/3 | €19,534 | €24,036 | +€4,502 | +23.0% |
| Remuneration, social security and pensions | 62 | €245,065 | €253,416 | +€8,351 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,195 | €32,249 | +€2,054 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,123 | +€2,123 | |
| Other operating charges | 640/8 | €5,344 | €4,172 | -€1,172 | -21.9% |
| Gross operating margin | 9900 | €136,602 | €184,489 | +€47,887 | +35.1% |
| Operating profit (loss) | 9901 | -€144,002 | -€107,471 | +€36,531 | +25.4% |
| Financial income | 75/76B | €1 | €6 | +€4 | +317% |
| Recurring financial income | 75 | €1 | €6 | +€4 | +317% |
| Financial charges | 65/66B | €15,861 | €19,716 | +€3,855 | +24.3% |
| Recurring financial charges | 65 | €15,861 | €19,716 | +€3,855 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | -€159,862 | -€127,181 | +€32,681 | +20.4% |
| Profit (loss) for the period | 9904 | -€159,862 | -€127,181 | +€32,681 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€159,862 | -€127,181 | +€32,681 | +20.4% |
Next steps
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 5 November 2026 via checked.be.