ABINES 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.
ABINES DENTAL
Largest movements
- Current investments +€51,250
up €51,250 (+100.0%), from €51,250 to €102,500
- Cash -€33,004
down €33,004 (-13.3%), from €248,483 to €215,480
mainly Current investments (-€51,250) and Contributions, distributions and other (-€48,641)
- Tangible fixed assets -€26,692
down €26,692 (-25.4%), from €105,041 to €78,349
of which Furniture and vehicles: -€17,880
- Deferred charges and accrued income -€8,762
down €8,762 (-82.3%), from €10,648 to €1,886
- Debts after one year -€11,870
down €11,870 (-29.5%), from €40,276 to €28,406
- Tax, wage and social debts -€7,618
down €7,618 (-65.7%), from €11,598 to €3,980
of which Taxes: -€6,734
- Reserves -€4,376
down €4,376 (-1.6%), from €270,050 to €265,674
of which Distributable reserves: -€4,376
- Depreciation +€5,304
up €5,304 (+23.5%), from €22,587 to €27,891
- Gross operating margin +€4,235
up €4,235 (+4.0%), from €104,696 to €108,931
- Taxes +€3,389
up €3,389 (+15.8%), from €21,487 to €24,876
- Financial income +€1,281
up €1,281 (+49.7%), from €2,577 to €3,858
- Staff costs +€1,230
up €1,230 (+10.1%), from €12,223 to €13,454
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 | €415,422 | €398,214 | -€17,208 | -4.1% |
| Fixed assets | 21/28 | €105,041 | €78,349 | -€26,692 | -25.4% |
| Tangible fixed assets | 22/27 | €105,041 | €78,349 | -€26,692 | -25.4% |
| Land and buildings | 22 | €6,436 | €5,069 | -€1,367 | -21.2% |
| Plant, machinery and equipment | 23 | €24,099 | €16,654 | -€7,445 | -30.9% |
| Furniture and vehicles | 24 | €74,505 | €56,625 | -€17,880 | -24.0% |
| Current assets | 29/58 | €310,381 | €319,866 | +€9,485 | +3.1% |
| Current investments | 50/53 | €51,250 | €102,500 | +€51,250 | +100.0% |
| Cash at bank and in hand | 54/58 | €248,483 | €215,480 | -€33,004 | -13.3% |
| Deferred charges and accrued income | 490/1 | €10,648 | €1,886 | -€8,762 | -82.3% |
| Total equity and liabilities | 10/49 | €415,422 | €398,214 | -€17,208 | -4.1% |
| Equity | 10/15 | €344,200 | €339,824 | -€4,376 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €270,050 | €265,674 | -€4,376 | -1.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €268,190 | €263,814 | -€4,376 | -1.6% |
| Profit (loss) carried forward | 14 | €55,550 | €55,550 | = | 0.0% |
| Amounts payable | 17/49 | €71,222 | €58,391 | -€12,831 | -18.0% |
| Amounts payable after more than one year | 17 | €40,276 | €28,406 | -€11,870 | -29.5% |
| Financial debts | 170/4 | €40,276 | €28,406 | -€11,870 | -29.5% |
| Amounts payable within one year | 42/48 | €30,946 | €29,985 | -€961 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €11,430 | €11,870 | +€440 | +3.8% |
| Financial debts | 43 | - | €1,080 | +€1,080 | |
| Credit institutions | 430/8 | - | €1,080 | +€1,080 | |
| Trade debts | 44 | €821 | €2,639 | +€1,818 | +221% |
| Suppliers | 440/4 | €821 | €2,639 | +€1,818 | +221% |
| Taxes, remuneration and social security | 45 | €11,598 | €3,980 | -€7,618 | -65.7% |
| Taxes | 450/3 | €10,714 | €3,980 | -€6,734 | -62.9% |
| Remuneration and social security | 454/9 | €884 | - | -€884 | |
| Other amounts payable | 47/48 | €7,097 | €10,416 | +€3,319 | +46.8% |
| Remuneration, social security and pensions | 62 | €12,223 | €13,454 | +€1,230 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,587 | €27,891 | +€5,304 | +23.5% |
| Other operating charges | 640/8 | €518 | €460 | -€58 | -11.1% |
| Gross operating margin | 9900 | €104,696 | €108,931 | +€4,235 | +4.0% |
| Operating profit (loss) | 9901 | €69,368 | €67,126 | -€2,241 | -3.2% |
| Financial income | 75/76B | €2,577 | €3,858 | +€1,281 | +49.7% |
| Recurring financial income | 75 | €2,577 | €3,858 | +€1,281 | +49.7% |
| Financial charges | 65/66B | €1,957 | €1,844 | -€114 | -5.8% |
| Recurring financial charges | 65 | €1,957 | €1,844 | -€114 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €69,988 | €69,141 | -€847 | -1.2% |
| Income taxes | 67/77 | €21,487 | €24,876 | +€3,389 | +15.8% |
| Profit (loss) for the period | 9904 | €48,501 | €44,265 | -€4,236 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,501 | €44,265 | -€4,236 | -8.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.