3D DENTAL: 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.
3D DENTAL
Largest movements
- Receivables after one year -€450,668
down €450,668 (-46.7%), from €965,607 to €514,939
- Receivables within one year +€317,328
up €317,328 (+50,962%), from €623 to €317,950
of which Other amounts receivable: +€317,950
- Cash -€94,035
down €94,035 (-12.4%), from €757,374 to €663,339
mainly Contributions, distributions and other (-€1.3m) and Receivables within one year (-€317,328)
- Intangible fixed assets -€70,000
down €70,000 (-80.2%), from €87,260 to €17,260
- Tangible fixed assets -€30,664
down €30,664 (-27.9%), from €110,022 to €79,357
of which Plant, machinery and equipment: -€26,793
- Reserves -€803,471
down €803,471 (-53.1%), from €1.5m to €708,529
- Other debts +€335,717
new in 2025: €335,717
- Current portion of long-term debt +€211,923
up €211,923 (+1,147%), from €18,479 to €230,402
- Tax, wage and social debts -€54,347
down €54,347 (-17.6%), from €309,283 to €254,936
of which Taxes: -€56,004
- Gross operating margin -€121,416
down €121,416 (-13.1%), from €925,260 to €803,844
- Taxes -€26,727
down €26,727 (-14.6%), from €182,736 to €156,008
- Financial income -€20,764
down €20,764 (-95.5%), from €21,733 to €968
- Depreciation -€13,359
down €13,359 (-8.5%), from €157,867 to €144,508
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 | €1,926,770 | €1,595,797 | -€330,973 | -17.2% |
| Fixed assets | 21/28 | €197,282 | €96,618 | -€100,664 | -51.0% |
| Intangible fixed assets | 21 | €87,260 | €17,260 | -€70,000 | -80.2% |
| Tangible fixed assets | 22/27 | €110,022 | €79,357 | -€30,664 | -27.9% |
| Plant, machinery and equipment | 23 | €77,570 | €50,777 | -€26,793 | -34.5% |
| Furniture and vehicles | 24 | €26,118 | €13,902 | -€12,216 | -46.8% |
| Other tangible fixed assets | 26 | €6,333 | €14,679 | +€8,345 | +132% |
| Current assets | 29/58 | €1,729,488 | €1,499,179 | -€230,309 | -13.3% |
| Amounts receivable after more than one year | 29 | €965,607 | €514,939 | -€450,668 | -46.7% |
| Other amounts receivable | 291 | €965,607 | €514,939 | -€450,668 | -46.7% |
| Amounts receivable within one year | 40/41 | €623 | €317,950 | +€317,328 | +50,962% |
| Trade receivables | 40 | €623 | - | -€623 | |
| Other amounts receivable | 41 | - | €317,950 | +€317,950 | |
| Cash at bank and in hand | 54/58 | €757,374 | €663,339 | -€94,035 | -12.4% |
| Deferred charges and accrued income | 490/1 | €5,885 | €2,951 | -€2,934 | -49.9% |
| Total equity and liabilities | 10/49 | €1,926,770 | €1,595,797 | -€330,973 | -17.2% |
| Equity | 10/15 | €1,562,000 | €758,529 | -€803,471 | -51.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,512,000 | €708,529 | -€803,471 | -53.1% |
| Distributable reserves | 133 | €1,512,000 | €708,529 | -€803,471 | -53.1% |
| Amounts payable | 17/49 | €364,770 | €837,268 | +€472,498 | +130% |
| Amounts payable after more than one year | 17 | €16,166 | - | -€16,166 | |
| Financial debts | 170/4 | €16,166 | - | -€16,166 | |
| Amounts payable within one year | 42/48 | €348,604 | €837,176 | +€488,572 | +140% |
| Current portion of amounts payable after more than one year | 42 | €18,479 | €230,402 | +€211,923 | +1,147% |
| Trade debts | 44 | €20,842 | €16,120 | -€4,722 | -22.7% |
| Suppliers | 440/4 | €20,842 | €16,120 | -€4,722 | -22.7% |
| Taxes, remuneration and social security | 45 | €309,283 | €254,936 | -€54,347 | -17.6% |
| Taxes | 450/3 | €306,715 | €250,711 | -€56,004 | -18.3% |
| Remuneration and social security | 454/9 | €2,568 | €4,226 | +€1,657 | +64.5% |
| Other amounts payable | 47/48 | - | €335,717 | +€335,717 | |
| Accrued charges and deferred income | 492/3 | - | €92 | +€92 | |
| Remuneration, social security and pensions | 62 | €29,450 | €30,019 | +€569 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157,867 | €144,508 | -€13,359 | -8.5% |
| Other operating charges | 640/8 | €1,453 | €2,681 | +€1,228 | +84.5% |
| Gross operating margin | 9900 | €925,260 | €803,844 | -€121,416 | -13.1% |
| Operating profit (loss) | 9901 | €736,490 | €626,636 | -€109,854 | -14.9% |
| Financial income | 75/76B | €21,733 | €968 | -€20,764 | -95.5% |
| Recurring financial income | 75 | €21,733 | €968 | -€20,764 | -95.5% |
| Financial charges | 65/66B | €6,149 | €10,068 | +€3,919 | +63.7% |
| Recurring financial charges | 65 | €6,149 | €10,068 | +€3,919 | +63.7% |
| Profit (loss) for the period before taxes | 9903 | €752,074 | €617,537 | -€134,537 | -17.9% |
| Income taxes | 67/77 | €182,736 | €156,008 | -€26,727 | -14.6% |
| Profit (loss) for the period | 9904 | €569,338 | €461,529 | -€107,810 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €569,338 | €461,529 | -€107,810 | -18.9% |
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 19 October 2026 via checked.be.