ABA 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.
ABA DENTAL
Largest movements
- Cash +€191,854
up €191,854 (+389.5%), from €49,262 to €241,116
mainly Receivables within one year (+€143,709) and Depreciation (+€63,720)
- Receivables within one year -€143,709
down €143,709 (-84.6%), from €169,909 to €26,200
- Tangible fixed assets -€52,489
down €52,489 (-17.6%), from €297,945 to €245,456
- Reserves +€43,000
up €43,000 (+2311.8%), from €1,860 to €44,860
- Provisions -€25,000
no longer reported in 2025 (was €25,000)
- Debts after one year -€13,693
down €13,693 (-22.4%), from €61,010 to €47,318
of which Financial debts: -€13,693
- Current portion of long-term debt -€9,842
down €9,842 (-41.8%), from €23,535 to €13,693
- Trade debts +€7,193
up €7,193 (+43.7%), from €16,469 to €23,662
- Gross operating margin +€28,996
up €28,996 (+18.5%), from €156,711 to €185,706
- Other operating charges +€27,131
up €27,131 (+264.8%), from €10,246 to €37,377
- Provisions -€25,000
new in 2025: -€25,000
- Taxes +€13,212
up €13,212 (+85.0%), from €15,548 to €28,760
- Staff costs +€3,421
up €3,421 (+11.6%), from €29,574 to €32,995
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.
Cash bridge derived
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 | €526,416 | €525,130 | -€1,286 | -0.2% |
| Fixed assets | 21/28 | €297,945 | €245,456 | -€52,489 | -17.6% |
| Tangible fixed assets | 22/27 | €297,945 | €245,456 | -€52,489 | -17.6% |
| Plant, machinery and equipment | 23 | €158,135 | €140,928 | -€17,206 | -10.9% |
| Furniture and vehicles | 24 | €44,809 | €30,672 | -€14,137 | -31.6% |
| Leasing and similar rights | 25 | €38,822 | €25,882 | -€12,941 | -33.3% |
| Other tangible fixed assets | 26 | €56,179 | €47,974 | -€8,205 | -14.6% |
| Current assets | 29/58 | €228,471 | €279,674 | +€51,203 | +22.4% |
| Amounts receivable within one year | 40/41 | €169,909 | €26,200 | -€143,709 | -84.6% |
| Other amounts receivable | 41 | €169,909 | €26,200 | -€143,709 | -84.6% |
| Current investments | 50/53 | €9,299 | €9,402 | +€102 | +1.1% |
| Cash at bank and in hand | 54/58 | €49,262 | €241,116 | +€191,854 | +389.5% |
| Deferred charges and accrued income | 490/1 | - | €2,956 | +€2,956 | |
| Total equity and liabilities | 10/49 | €526,416 | €525,130 | -€1,286 | -0.2% |
| Equity | 10/15 | €297,767 | €342,108 | +€44,340 | +14.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €44,860 | +€43,000 | +2311.8% |
| Distributable reserves | 133 | €1,860 | €44,860 | +€43,000 | +2311.8% |
| Profit (loss) carried forward | 14 | €277,307 | €278,648 | +€1,340 | +0.5% |
| Provisions and deferred taxes | 16 | €25,000 | - | -€25,000 | |
| Provisions for liabilities and charges | 160/5 | €25,000 | - | -€25,000 | |
| Other liabilities and charges | 164/5 | €25,000 | - | -€25,000 | |
| Amounts payable | 17/49 | €203,648 | €183,022 | -€20,627 | -10.1% |
| Amounts payable after more than one year | 17 | €61,010 | €47,318 | -€13,693 | -22.4% |
| Financial debts | 170/4 | €31,010 | €17,318 | -€13,693 | -44.2% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €141,938 | €135,704 | -€6,234 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €23,535 | €13,693 | -€9,842 | -41.8% |
| Trade debts | 44 | €16,469 | €23,662 | +€7,193 | +43.7% |
| Suppliers | 440/4 | €16,469 | €23,662 | +€7,193 | +43.7% |
| Taxes, remuneration and social security | 45 | €30,596 | €28,178 | -€2,418 | -7.9% |
| Taxes | 450/3 | €24,988 | €19,450 | -€5,538 | -22.2% |
| Remuneration and social security | 454/9 | €5,608 | €8,728 | +€3,120 | +55.6% |
| Other amounts payable | 47/48 | €71,339 | €70,172 | -€1,167 | -1.6% |
| Accrued charges and deferred income | 492/3 | €700 | - | -€700 | |
| Remuneration, social security and pensions | 62 | €29,574 | €32,995 | +€3,421 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,741 | €63,720 | +€2,979 | +4.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€25,000 | -€25,000 | |
| Other operating charges | 640/8 | €10,246 | €37,377 | +€27,131 | +264.8% |
| Non-recurring operating charges | 66A | €131 | €358 | +€227 | +173.5% |
| Gross operating margin | 9900 | €156,711 | €185,706 | +€28,996 | +18.5% |
| Operating profit (loss) | 9901 | €56,018 | €76,255 | +€20,237 | +36.1% |
| Financial income | 75/76B | €111 | €146 | +€35 | +31.1% |
| Recurring financial income | 75 | €111 | €146 | +€35 | +31.1% |
| Financial charges | 65/66B | €4,138 | €3,301 | -€837 | -20.2% |
| Recurring financial charges | 65 | €4,138 | €3,301 | -€837 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €51,992 | €73,101 | +€21,109 | +40.6% |
| Income taxes | 67/77 | €15,548 | €28,760 | +€13,212 | +85.0% |
| Profit (loss) for the period | 9904 | €36,444 | €44,340 | +€7,897 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,444 | €44,340 | +€7,897 | +21.7% |
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 9 October 2026 via checked.be.