ABAB 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.
ABAB DENTAL
Largest movements
- Receivables within one year +€66,057
up €66,057 (+615%), from €10,733 to €76,791
of which Other amounts receivable: +€56,106
- Cash +€30,268
up €30,268 (+1,265%), from €2,392 to €32,661
mainly Debts after one year (+€53,542) and Depreciation (+€24,471)
- Tangible fixed assets +€28,015
up €28,015 (+11.7%), from €238,946 to €266,961
of which Land and buildings: +€19,628
- Deferred charges and accrued income +€9,139
up €9,139 (+841%), from €1,086 to €10,226
- Intangible fixed assets -€5,407
down €5,407 (-12.5%), from €43,259 to €37,852
- Debts after one year +€53,542
up €53,542 (+24.3%), from €220,141 to €273,682
- Trade debts +€23,928
up €23,928 (+1,429%), from €1,674 to €25,602
- Current portion of long-term debt +€21,743
up €21,743 (+161%), from €13,515 to €35,257
- Profit (loss) carried forward +€21,045
up €21,045 (+93.6%), from €22,483 to €43,528
- Financial charges -€57,959
down €57,959 (-77.4%), from €74,849 to €16,890
- Gross operating margin -€42,710
down €42,710 (-34.0%), from €125,496 to €82,786
- Other operating charges +€14,186
new in 2025: €14,186
- Depreciation +€3,233
up €3,233 (+15.2%), from €21,238 to €24,471
- Financial income +€2,080
up €2,080 (+43,332%), from €5 to €2,085
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 | €296,417 | €424,490 | +€128,072 | +43.2% |
| Fixed assets | 21/28 | €282,205 | €304,813 | +€22,607 | +8.0% |
| Intangible fixed assets | 21 | €43,259 | €37,852 | -€5,407 | -12.5% |
| Tangible fixed assets | 22/27 | €238,946 | €266,961 | +€28,015 | +11.7% |
| Land and buildings | 22 | €233,255 | €252,884 | +€19,628 | +8.4% |
| Plant, machinery and equipment | 23 | €375 | €1,396 | +€1,021 | +272% |
| Furniture and vehicles | 24 | €5,316 | €12,682 | +€7,366 | +139% |
| Current assets | 29/58 | €14,212 | €119,677 | +€105,465 | +742% |
| Amounts receivable within one year | 40/41 | €10,733 | €76,791 | +€66,057 | +615% |
| Trade receivables | 40 | €316 | €10,268 | +€9,952 | +3,149% |
| Other amounts receivable | 41 | €10,417 | €66,523 | +€56,106 | +539% |
| Cash at bank and in hand | 54/58 | €2,392 | €32,661 | +€30,268 | +1,265% |
| Deferred charges and accrued income | 490/1 | €1,086 | €10,226 | +€9,139 | +841% |
| Total equity and liabilities | 10/49 | €296,417 | €424,490 | +€128,072 | +43.2% |
| Equity | 10/15 | €41,524 | €62,569 | +€21,045 | +50.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,541 | €16,541 | = | 0.0% |
| Distributable reserves | 133 | €16,541 | €16,541 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,483 | €43,528 | +€21,045 | +93.6% |
| Amounts payable | 17/49 | €254,893 | €361,921 | +€107,028 | +42.0% |
| Amounts payable after more than one year | 17 | €220,141 | €273,682 | +€53,542 | +24.3% |
| Financial debts | 170/4 | €220,141 | €273,682 | +€53,542 | +24.3% |
| Amounts payable within one year | 42/48 | €34,752 | €84,546 | +€49,794 | +143% |
| Current portion of amounts payable after more than one year | 42 | €13,515 | €35,257 | +€21,743 | +161% |
| Trade debts | 44 | €1,674 | €25,602 | +€23,928 | +1,429% |
| Suppliers | 440/4 | €1,674 | €25,602 | +€23,928 | +1,429% |
| Taxes, remuneration and social security | 45 | €19,324 | €22,854 | +€3,530 | +18.3% |
| Taxes | 450/3 | €16,284 | €17,154 | +€870 | +5.3% |
| Remuneration and social security | 454/9 | €3,040 | €5,700 | +€2,660 | +87.5% |
| Other amounts payable | 47/48 | €240 | €833 | +€593 | +247% |
| Accrued charges and deferred income | 492/3 | - | €3,693 | +€3,693 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,238 | €24,471 | +€3,233 | +15.2% |
| Other operating charges | 640/8 | - | €14,186 | +€14,186 | |
| Gross operating margin | 9900 | €125,496 | €82,786 | -€42,710 | -34.0% |
| Operating profit (loss) | 9901 | €104,258 | €44,129 | -€60,129 | -57.7% |
| Financial income | 75/76B | €5 | €2,085 | +€2,080 | +43,332% |
| Recurring financial income | 75 | €5 | €2,085 | +€2,080 | +43,332% |
| Financial charges | 65/66B | €74,849 | €16,890 | -€57,959 | -77.4% |
| Recurring financial charges | 65 | €74,849 | €16,890 | -€57,959 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | €29,414 | €29,324 | -€90 | -0.3% |
| Income taxes | 67/77 | €6,930 | €7,446 | +€516 | +7.4% |
| Profit (loss) for the period | 9904 | €22,483 | €21,878 | -€606 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,483 | €21,878 | -€606 | -2.7% |
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 17 October 2026 via checked.be.