4D 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.
4D DENTAL
Largest movements
- Tangible fixed assets +€338,929
up €338,929 (+429%), from €78,933 to €417,862
of which Land and buildings: +€349,774
- Cash -€68,765
down €68,765 (-65.3%), from €105,375 to €36,610
mainly Investment in fixed assets (net) (-€363,998) and Contributions, distributions and other (-€77,544)
- Current investments +€14,000
new in 2025: €14,000
- Debts after one year +€300,389
new in 2025: €300,389
- Other debts -€38,640
down €38,640 (-50.7%), from €76,201 to €37,561
- Current portion of long-term debt +€29,846
up €29,846 (+778%), from €3,834 to €33,680
- Reserves -€16,019
down €16,019 (-16.2%), from €99,044 to €83,025
- Advances received +€7,000
up €7,000 (+700%), from €1,000 to €8,000
- Other operating charges -€96,369
down €96,369 (-95.4%), from €101,026 to €4,656
- Write-downs +€79,086
no longer reported in 2025 (was -€79,086)
- Gross operating margin -€9,587
down €9,587 (-7.7%), from €124,879 to €115,291
- Financial charges +€5,644
up €5,644 (+525%), from €1,076 to €6,719
- Depreciation -€3,067
down €3,067 (-10.7%), from €28,537 to €25,470
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 | €218,143 | €498,935 | +€280,791 | +129% |
| Fixed assets | 21/28 | €82,533 | €421,062 | +€338,529 | +410% |
| Intangible fixed assets | 21 | €3,600 | €3,200 | -€400 | -11.1% |
| Tangible fixed assets | 22/27 | €78,933 | €417,862 | +€338,929 | +429% |
| Land and buildings | 22 | - | €349,774 | +€349,774 | |
| Furniture and vehicles | 24 | €77,328 | €66,670 | -€10,658 | -13.8% |
| Other tangible fixed assets | 26 | €1,605 | €1,418 | -€187 | -11.7% |
| Current assets | 29/58 | €135,610 | €77,873 | -€57,737 | -42.6% |
| Amounts receivable within one year | 40/41 | €25,711 | €23,812 | -€1,899 | -7.4% |
| Trade receivables | 40 | €9,420 | €7,521 | -€1,899 | -20.2% |
| Other amounts receivable | 41 | €16,292 | €16,292 | = | 0.0% |
| Current investments | 50/53 | - | €14,000 | +€14,000 | |
| Cash at bank and in hand | 54/58 | €105,375 | €36,610 | -€68,765 | -65.3% |
| Deferred charges and accrued income | 490/1 | €4,524 | €3,450 | -€1,073 | -23.7% |
| Total equity and liabilities | 10/49 | €218,143 | €498,935 | +€280,791 | +129% |
| Equity | 10/15 | €117,644 | €101,625 | -€16,019 | -13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €99,044 | €83,025 | -€16,019 | -16.2% |
| Distributable reserves | 133 | €99,044 | €83,025 | -€16,019 | -16.2% |
| Amounts payable | 17/49 | €100,499 | €397,309 | +€296,810 | +295% |
| Amounts payable after more than one year | 17 | - | €300,389 | +€300,389 | |
| Financial debts | 170/4 | - | €300,389 | +€300,389 | |
| Amounts payable within one year | 42/48 | €100,499 | €95,143 | -€5,356 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €3,834 | €33,680 | +€29,846 | +778% |
| Financial debts | 43 | €655 | €95 | -€559 | -85.4% |
| Credit institutions | 430/8 | €655 | €95 | -€559 | -85.4% |
| Trade debts | 44 | €10,050 | €6,093 | -€3,956 | -39.4% |
| Suppliers | 440/4 | €10,050 | €6,093 | -€3,956 | -39.4% |
| Advances received on contracts in progress | 46 | €1,000 | €8,000 | +€7,000 | +700% |
| Taxes, remuneration and social security | 45 | €8,760 | €9,713 | +€954 | +10.9% |
| Taxes | 450/3 | €8,760 | €9,713 | +€954 | +10.9% |
| Other amounts payable | 47/48 | €76,201 | €37,561 | -€38,640 | -50.7% |
| Accrued charges and deferred income | 492/3 | - | €1,777 | +€1,777 | |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,537 | €25,470 | -€3,067 | -10.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€79,086 | - | +€79,086 | |
| Other operating charges | 640/8 | €101,026 | €4,656 | -€96,369 | -95.4% |
| Non-recurring operating charges | 66A | €6,728 | - | -€6,728 | |
| Gross operating margin | 9900 | €124,879 | €115,291 | -€9,587 | -7.7% |
| Operating profit (loss) | 9901 | €67,675 | €85,165 | +€17,490 | +25.8% |
| Financial income | 75/76B | €8 | €37 | +€29 | +356% |
| Recurring financial income | 75 | €8 | €37 | +€29 | +356% |
| Financial charges | 65/66B | €1,076 | €6,719 | +€5,644 | +525% |
| Recurring financial charges | 65 | €1,076 | €6,719 | +€5,644 | +525% |
| Profit (loss) for the period before taxes | 9903 | €66,608 | €78,483 | +€11,875 | +17.8% |
| Income taxes | 67/77 | €15,555 | €16,958 | +€1,403 | +9.0% |
| Profit (loss) for the period | 9904 | €51,053 | €61,525 | +€10,472 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,053 | €61,525 | +€10,472 | +20.5% |
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 26 October 2026 via checked.be.