AB 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.
AB DENTAL
Largest movements
- Cash +€43,645
up €43,645 (+83.1%), from €52,511 to €96,156
mainly Net result for the year (+€60,393) and Other debts (+€35,307)
- Receivables within one year -€10,666
down €10,666 (-17.7%), from €60,138 to €49,472
- Intangible fixed assets -€6,000
down €6,000 (-19.4%), from €31,003 to €25,003
- Deferred charges and accrued income +€4,801
up €4,801 (+52.0%), from €9,228 to €14,029
- Other debts +€35,307
up €35,307 (+257%), from €13,747 to €49,054
- Current portion of long-term debt -€8,308
no longer reported in 2025 (was €8,308)
- Tax, wage and social debts +€6,571
up €6,571 (+135%), from €4,866 to €11,437
of which Taxes: +€6,698
- Gross operating margin +€55,425
up €55,425 (+174%), from €31,943 to €87,368
- Taxes +€11,357
up €11,357 (+233%), from €4,871 to €16,228
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 | €170,981 | €203,470 | +€32,490 | +19.0% |
| Fixed assets | 21/28 | €49,104 | €43,814 | -€5,290 | -10.8% |
| Intangible fixed assets | 21 | €31,003 | €25,003 | -€6,000 | -19.4% |
| Tangible fixed assets | 22/27 | €7,601 | €8,311 | +€710 | +9.3% |
| Plant, machinery and equipment | 23 | €1,770 | €4,175 | +€2,405 | +136% |
| Furniture and vehicles | 24 | €5,831 | €4,135 | -€1,695 | -29.1% |
| Financial fixed assets | 28 | €10,500 | €10,500 | = | 0.0% |
| Current assets | 29/58 | €121,877 | €159,657 | +€37,780 | +31.0% |
| Amounts receivable within one year | 40/41 | €60,138 | €49,472 | -€10,666 | -17.7% |
| Other amounts receivable | 41 | €60,138 | €49,472 | -€10,666 | -17.7% |
| Cash at bank and in hand | 54/58 | €52,511 | €96,156 | +€43,645 | +83.1% |
| Deferred charges and accrued income | 490/1 | €9,228 | €14,029 | +€4,801 | +52.0% |
| Total equity and liabilities | 10/49 | €170,981 | €203,470 | +€32,490 | +19.0% |
| Equity | 10/15 | €142,580 | €142,580 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €139,580 | €139,580 | = | 0.0% |
| Distributable reserves | 133 | €139,580 | €139,580 | = | 0.0% |
| Amounts payable | 17/49 | €28,401 | €60,890 | +€32,490 | +114% |
| Amounts payable within one year | 42/48 | €28,401 | €60,890 | +€32,490 | +114% |
| Current portion of amounts payable after more than one year | 42 | €8,308 | - | -€8,308 | |
| Trade debts | 44 | €1,480 | €400 | -€1,080 | -73.0% |
| Suppliers | 440/4 | €1,480 | €400 | -€1,080 | -73.0% |
| Taxes, remuneration and social security | 45 | €4,866 | €11,437 | +€6,571 | +135% |
| Taxes | 450/3 | €2,361 | €9,059 | +€6,698 | +284% |
| Remuneration and social security | 454/9 | €2,505 | €2,378 | -€127 | -5.1% |
| Other amounts payable | 47/48 | €13,747 | €49,054 | +€35,307 | +257% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,580 | €8,563 | -€17 | -0.2% |
| Other operating charges | 640/8 | €573 | €502 | -€72 | -12.5% |
| Gross operating margin | 9900 | €31,943 | €87,368 | +€55,425 | +174% |
| Operating profit (loss) | 9901 | €22,790 | €78,303 | +€55,514 | +244% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,177 | €1,682 | -€495 | -22.8% |
| Recurring financial charges | 65 | €2,177 | €1,682 | -€495 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €20,612 | €76,622 | +€56,009 | +272% |
| Income taxes | 67/77 | €4,871 | €16,228 | +€11,357 | +233% |
| Profit (loss) for the period | 9904 | €15,741 | €60,393 | +€44,652 | +284% |
| Profit (loss) for the period to be appropriated | 9905 | €15,741 | €60,393 | +€44,652 | +284% |
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.