3M DENTAIRE: 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.
3M DENTAIRE
Largest movements
- Cash +€94,255
up €94,255 (+5,380%), from €1,752 to €96,007
mainly Net result for the year (+€121,094) and Other debts (+€108,000)
- Receivables within one year +€29,436
up €29,436 (+83.8%), from €35,138 to €64,574
of which Other amounts receivable: +€28,413
- Tangible fixed assets +€18,082
up €18,082 (+4.1%), from €444,674 to €462,756
of which Plant, machinery and equipment: +€26,231
- Other debts +€108,000
up €108,000 (+900%), from €12,000 to €120,000
- Provisions +€25,632
new in 2025: €25,632
- Current portion of long-term debt +€24,380
up €24,380 (+82.0%), from €29,718 to €54,098
- Debts after one year -€12,645
down €12,645 (-3.0%), from €423,806 to €411,162
- Tax, wage and social debts +€10,561
up €10,561 (+73.6%), from €14,346 to €24,907
of which Taxes: +€8,955
- Gross operating margin +€240,621
up €240,621 (+354%), from €67,988 to €308,609
- Taxes +€43,071
up €43,071 (+2,580%), from €1,669 to €44,740
- Staff costs +€31,211
up €31,211 (+148%), from €21,147 to €52,358
- Provisions +€25,632
new in 2025: €25,632
- Depreciation +€19,294
up €19,294 (+96.6%), from €19,966 to €39,260
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 | €584,657 | €733,286 | +€148,629 | +25.4% |
| Fixed assets | 21/28 | €444,674 | €465,554 | +€20,880 | +4.7% |
| Intangible fixed assets | 21 | - | €2,798 | +€2,798 | |
| Tangible fixed assets | 22/27 | €444,674 | €462,756 | +€18,082 | +4.1% |
| Land and buildings | 22 | €363,423 | €348,699 | -€14,724 | -4.1% |
| Plant, machinery and equipment | 23 | €1,863 | €28,095 | +€26,231 | +1,408% |
| Furniture and vehicles | 24 | €8,620 | €7,425 | -€1,195 | -13.9% |
| Leasing and similar rights | 25 | €70,768 | €78,538 | +€7,770 | +11.0% |
| Current assets | 29/58 | €139,984 | €267,733 | +€127,749 | +91.3% |
| Amounts receivable after more than one year | 29 | €102,607 | €105,284 | +€2,677 | +2.6% |
| Other amounts receivable | 291 | €102,607 | €105,284 | +€2,677 | +2.6% |
| Amounts receivable within one year | 40/41 | €35,138 | €64,574 | +€29,436 | +83.8% |
| Trade receivables | 40 | - | €1,023 | +€1,023 | |
| Other amounts receivable | 41 | €35,138 | €63,551 | +€28,413 | +80.9% |
| Cash at bank and in hand | 54/58 | €1,752 | €96,007 | +€94,255 | +5,380% |
| Deferred charges and accrued income | 490/1 | €486 | €1,867 | +€1,381 | +284% |
| Total equity and liabilities | 10/49 | €584,657 | €733,286 | +€148,629 | +25.4% |
| Equity | 10/15 | €74,179 | €75,273 | +€1,094 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,314 | €51,314 | = | 0.0% |
| Distributable reserves | 133 | €51,314 | €51,314 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,266 | €5,360 | +€1,094 | +25.6% |
| Provisions and deferred taxes | 16 | - | €25,632 | +€25,632 | |
| Provisions for liabilities and charges | 160/5 | - | €25,632 | +€25,632 | |
| Other liabilities and charges | 164/5 | - | €25,632 | +€25,632 | |
| Amounts payable | 17/49 | €510,478 | €632,381 | +€121,903 | +23.9% |
| Amounts payable after more than one year | 17 | €423,806 | €411,162 | -€12,645 | -3.0% |
| Financial debts | 170/4 | €423,806 | €411,162 | -€12,645 | -3.0% |
| Amounts payable within one year | 42/48 | €86,672 | €221,220 | +€134,548 | +155% |
| Current portion of amounts payable after more than one year | 42 | €29,718 | €54,098 | +€24,380 | +82.0% |
| Financial debts | 43 | - | €446 | +€446 | |
| Credit institutions | 430/8 | - | €446 | +€446 | |
| Trade debts | 44 | €30,608 | €21,769 | -€8,839 | -28.9% |
| Suppliers | 440/4 | €30,608 | €21,769 | -€8,839 | -28.9% |
| Taxes, remuneration and social security | 45 | €14,346 | €24,907 | +€10,561 | +73.6% |
| Taxes | 450/3 | €6,672 | €15,627 | +€8,955 | +134% |
| Remuneration and social security | 454/9 | €7,675 | €9,280 | +€1,606 | +20.9% |
| Other amounts payable | 47/48 | €12,000 | €120,000 | +€108,000 | +900% |
| Remuneration, social security and pensions | 62 | €21,147 | €52,358 | +€31,211 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,966 | €39,260 | +€19,294 | +96.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €25,632 | +€25,632 | |
| Other operating charges | 640/8 | €8,172 | €8,294 | +€122 | +1.5% |
| Gross operating margin | 9900 | €67,988 | €308,609 | +€240,621 | +354% |
| Operating profit (loss) | 9901 | €18,703 | €183,064 | +€164,361 | +879% |
| Financial income | 75/76B | €5,239 | €5,509 | +€270 | +5.2% |
| Recurring financial income | 75 | €5,239 | €5,509 | +€270 | +5.2% |
| Financial charges | 65/66B | €16,588 | €22,738 | +€6,151 | +37.1% |
| Recurring financial charges | 65 | €16,588 | €22,738 | +€6,151 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €7,354 | €165,834 | +€158,481 | +2,155% |
| Income taxes | 67/77 | €1,669 | €44,740 | +€43,071 | +2,580% |
| Profit (loss) for the period | 9904 | €5,684 | €121,094 | +€115,410 | +2,030% |
| Profit (loss) for the period to be appropriated | 9905 | €5,684 | €121,094 | +€115,410 | +2,030% |
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 24 October 2026 via checked.be.