ABD 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.
ABD DENTAL
Largest movements
- Deferred charges and accrued income +€12,841
up €12,841 (+6,416%), from €200 to €13,041
- Cash -€6,723
down €6,723 (-61.6%), from €10,919 to €4,197
mainly Deferred charges and accrued income (-€12,841) and Receivables within one year (-€5,118)
- Receivables within one year +€5,118
up €5,118 (+42.8%), from €11,957 to €17,076
of which Other amounts receivable: +€8,268
- Intangible fixed assets -€1,940
down €1,940 (-11.1%), from €17,404 to €15,464
- Tangible fixed assets +€836
new in 2025: €836
- Profit (loss) carried forward +€9,881
new in 2025: €9,881
- Gross operating margin -€15,965
down €15,965 (-48.0%), from €33,292 to €17,326
- Taxes -€5,256
down €5,256 (-54.6%), from €9,626 to €4,370
- Other operating charges -€728
down €728 (-64.6%), from €1,128 to €400
- Financial income +€479
up €479 (+206%), from €233 to €712
- Depreciation +€347
up €347 (+17.4%), from €1,996 to €2,343
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 | €40,481 | €50,614 | +€10,133 | +25.0% |
| Fixed assets | 21/28 | €17,404 | €16,300 | -€1,104 | -6.3% |
| Intangible fixed assets | 21 | €17,404 | €15,464 | -€1,940 | -11.1% |
| Tangible fixed assets | 22/27 | - | €836 | +€836 | |
| Furniture and vehicles | 24 | - | €836 | +€836 | |
| Current assets | 29/58 | €23,077 | €34,313 | +€11,237 | +48.7% |
| Amounts receivable within one year | 40/41 | €11,957 | €17,076 | +€5,118 | +42.8% |
| Trade receivables | 40 | €3,150 | €0 | -€3,150 | -100% |
| Other amounts receivable | 41 | €8,807 | €17,076 | +€8,268 | +93.9% |
| Cash at bank and in hand | 54/58 | €10,919 | €4,197 | -€6,723 | -61.6% |
| Deferred charges and accrued income | 490/1 | €200 | €13,041 | +€12,841 | +6,416% |
| Total equity and liabilities | 10/49 | €40,481 | €50,614 | +€10,133 | +25.0% |
| Equity | 10/15 | €22,283 | €32,165 | +€9,881 | +44.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €19,783 | €19,783 | = | 0.0% |
| Distributable reserves | 133 | €19,783 | €19,783 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €9,881 | +€9,881 | |
| Amounts payable | 17/49 | €18,198 | €18,449 | +€251 | +1.4% |
| Amounts payable within one year | 42/48 | €18,198 | €18,449 | +€251 | +1.4% |
| Taxes, remuneration and social security | 45 | €17,365 | €17,616 | +€251 | +1.4% |
| Taxes | 450/3 | €16,745 | €17,297 | +€551 | +3.3% |
| Remuneration and social security | 454/9 | €619 | €319 | -€300 | -48.4% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,996 | €2,343 | +€347 | +17.4% |
| Other operating charges | 640/8 | €1,128 | €400 | -€728 | -64.6% |
| Gross operating margin | 9900 | €33,292 | €17,326 | -€15,965 | -48.0% |
| Operating profit (loss) | 9901 | €30,168 | €14,584 | -€15,584 | -51.7% |
| Financial income | 75/76B | €233 | €712 | +€479 | +206% |
| Recurring financial income | 75 | €233 | €712 | +€479 | +206% |
| Financial charges | 65/66B | €158 | €211 | +€52 | +33.1% |
| Recurring financial charges | 65 | €158 | €211 | +€52 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €30,243 | €15,085 | -€15,158 | -50.1% |
| Income taxes | 67/77 | €9,626 | €4,370 | -€5,256 | -54.6% |
| Profit (loss) for the period | 9904 | €20,616 | €10,714 | -€9,902 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,616 | €10,714 | -€9,902 | -48.0% |
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 23 October 2026 via checked.be.