ABH DENTAL: what changed
ABH DENTAL
Largest movements
- Receivables within one year +€69,640
up €69,640 (+162%), from €42,865 to €112,505
- Cash -€39,764
down €39,764 (-100%), from €39,764 to €0
mainly Receivables within one year (-€69,640) and Deferred charges and accrued income (-€19,967)
- Deferred charges and accrued income +€19,967
up €19,967 (+486%), from €4,111 to €24,078
- Tangible fixed assets -€7,701
down €7,701 (-45.7%), from €16,835 to €9,134
- Reserves +€46,199
up €46,199 (+60.2%), from €76,741 to €122,939
- Tax, wage and social debts -€3,739
down €3,739 (-19.0%), from €19,689 to €15,949
- Short-term financial debts +€2,230
new in 2025: €2,230
- Trade debts -€1,965
down €1,965 (-55.2%), from €3,562 to €1,597
- Financial charges +€55,914
up €55,914 (+8,329%), from €671 to €56,585
- Gross operating margin +€47,479
up €47,479 (+57.2%), from €82,964 to €130,443
- Other operating charges -€2,445
down €2,445 (-58.1%), from €4,210 to €1,764
- Financial income +€2,382
up €2,382 (+184%), from €1,292 to €3,674
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 | €103,574 | €145,716 | +€42,142 | +40.7% |
| Fixed assets | 21/28 | €16,835 | €9,134 | -€7,701 | -45.7% |
| Tangible fixed assets | 22/27 | €16,835 | €9,134 | -€7,701 | -45.7% |
| Furniture and vehicles | 24 | €16,835 | €9,134 | -€7,701 | -45.7% |
| Current assets | 29/58 | €86,740 | €136,583 | +€49,843 | +57.5% |
| Amounts receivable within one year | 40/41 | €42,865 | €112,505 | +€69,640 | +162% |
| Other amounts receivable | 41 | €42,865 | €112,505 | +€69,640 | +162% |
| Cash at bank and in hand | 54/58 | €39,764 | €0 | -€39,764 | -100% |
| Deferred charges and accrued income | 490/1 | €4,111 | €24,078 | +€19,967 | +486% |
| Total equity and liabilities | 10/49 | €103,574 | €145,716 | +€42,142 | +40.7% |
| Equity | 10/15 | €79,741 | €125,939 | +€46,199 | +57.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €76,741 | €122,939 | +€46,199 | +60.2% |
| Distributable reserves | 133 | €76,741 | €122,939 | +€46,199 | +60.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,834 | €19,777 | -€4,057 | -17.0% |
| Amounts payable within one year | 42/48 | €23,834 | €19,777 | -€4,057 | -17.0% |
| Financial debts | 43 | - | €2,230 | +€2,230 | |
| Credit institutions | 430/8 | - | €2,230 | +€2,230 | |
| Trade debts | 44 | €3,562 | €1,597 | -€1,965 | -55.2% |
| Suppliers | 440/4 | €3,562 | €1,597 | -€1,965 | -55.2% |
| Taxes, remuneration and social security | 45 | €19,689 | €15,949 | -€3,739 | -19.0% |
| Taxes | 450/3 | €19,689 | €15,949 | -€3,739 | -19.0% |
| Other amounts payable | 47/48 | €583 | €0 | -€583 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,667 | €9,060 | +€393 | +4.5% |
| Other operating charges | 640/8 | €4,210 | €1,764 | -€2,445 | -58.1% |
| Gross operating margin | 9900 | €82,964 | €130,443 | +€47,479 | +57.2% |
| Operating profit (loss) | 9901 | €70,088 | €119,618 | +€49,531 | +70.7% |
| Financial income | 75/76B | €1,292 | €3,674 | +€2,382 | +184% |
| Recurring financial income | 75 | €1,292 | €3,674 | +€2,382 | +184% |
| Financial charges | 65/66B | €671 | €56,585 | +€55,914 | +8,329% |
| Recurring financial charges | 65 | €671 | €56,585 | +€55,914 | +8,329% |
| Profit (loss) for the period before taxes | 9903 | €70,709 | €66,707 | -€4,002 | -5.7% |
| Income taxes | 67/77 | €20,827 | €20,508 | -€319 | -1.5% |
| Profit (loss) for the period | 9904 | €49,882 | €46,199 | -€3,683 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,882 | €46,199 | -€3,683 | -7.4% |
Next steps
Calculation and sources
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 4 November 2026 via checked.be.