A.M dentaire: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
A.M dentaire
Largest movements
- Tangible fixed assets -€39,243
down €39,243 (-6.7%), from €583,461 to €544,218
of which Plant, machinery and equipment: -€27,104
- Cash +€13,111
up €13,111 (+20.3%), from €64,711 to €77,822
mainly Depreciation (+€39,243) and Tax, wage and social debts (+€10,772)
- Debts after one year -€26,528
down €26,528 (-4.7%), from €569,389 to €542,861
- Profit (loss) carried forward -€12,474
down €12,474 (-19.2%), from €64,847 to €52,373
- Tax, wage and social debts +€10,772
up €10,772 (+296%), from €3,642 to €14,414
of which Remuneration and social security: +€10,772
- Gross operating margin +€9,422
up €9,422 (+26.5%), from €35,617 to €45,039
- Financial charges -€929
down €929 (-5.6%), from €16,649 to €15,720
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 | €651,525 | €624,881 | -€26,644 | -4.1% |
| Fixed assets | 21/28 | €583,461 | €544,218 | -€39,243 | -6.7% |
| Tangible fixed assets | 22/27 | €583,461 | €544,218 | -€39,243 | -6.7% |
| Land and buildings | 22 | €366,404 | €355,004 | -€11,400 | -3.1% |
| Plant, machinery and equipment | 23 | €214,852 | €187,747 | -€27,104 | -12.6% |
| Furniture and vehicles | 24 | €2,205 | €1,466 | -€738 | -33.5% |
| Current assets | 29/58 | €68,064 | €80,663 | +€12,599 | +18.5% |
| Amounts receivable within one year | 40/41 | €3,353 | €2,841 | -€512 | -15.3% |
| Trade receivables | 40 | €512 | - | -€512 | |
| Other amounts receivable | 41 | €2,841 | €2,841 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,711 | €77,822 | +€13,111 | +20.3% |
| Total equity and liabilities | 10/49 | €651,525 | €624,881 | -€26,644 | -4.1% |
| Equity | 10/15 | €72,907 | €60,433 | -€12,474 | -17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,847 | €52,373 | -€12,474 | -19.2% |
| Amounts payable | 17/49 | €578,618 | €564,448 | -€14,170 | -2.4% |
| Amounts payable after more than one year | 17 | €569,389 | €542,861 | -€26,528 | -4.7% |
| Financial debts | 170/4 | €569,389 | €542,861 | -€26,528 | -4.7% |
| Amounts payable within one year | 42/48 | €9,229 | €21,587 | +€12,358 | +134% |
| Trade debts | 44 | €5,587 | €6,773 | +€1,186 | +21.2% |
| Suppliers | 440/4 | €5,587 | €6,773 | +€1,186 | +21.2% |
| Taxes, remuneration and social security | 45 | €3,642 | €14,414 | +€10,772 | +296% |
| Taxes | 450/3 | €2,880 | €2,880 | = | 0.0% |
| Remuneration and social security | 454/9 | €762 | €11,534 | +€10,772 | +1,414% |
| Other amounts payable | 47/48 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,075 | €39,243 | +€168 | +0.4% |
| Other operating charges | 640/8 | €2,322 | €2,692 | +€369 | +15.9% |
| Non-recurring operating charges | 66A | €1,777 | - | -€1,777 | |
| Gross operating margin | 9900 | €35,617 | €45,039 | +€9,422 | +26.5% |
| Operating profit (loss) | 9901 | -€7,557 | €3,105 | +€10,662 | |
| Financial income | 75/76B | - | €203 | +€203 | |
| Recurring financial income | 75 | - | €203 | +€203 | |
| Financial charges | 65/66B | €16,649 | €15,720 | -€929 | -5.6% |
| Recurring financial charges | 65 | €16,649 | €15,720 | -€929 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,206 | -€12,413 | +€11,793 | +48.7% |
| Income taxes | 67/77 | €299 | €61 | -€238 | -79.7% |
| Profit (loss) for the period | 9904 | -€24,505 | -€12,474 | +€12,031 | +49.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,505 | -€12,474 | +€12,031 | +49.1% |
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 1 November 2026 via checked.be.