ABK 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.
ABK DENTAL
Largest movements
- Receivables within one year +€14,430
up €14,430 (+14.4%), from €99,902 to €114,332
of which Other amounts receivable: +€14,430
- Deferred charges and accrued income +€6,134
up €6,134 (+40.0%), from €15,323 to €21,457
- Cash -€3,062
down €3,062 (-51.1%), from €5,998 to €2,936
mainly Receivables within one year (-€14,430) and Tax, wage and social debts (-€10,777)
- Profit (loss) carried forward +€29,841
new in 2025: €29,841
- Tax, wage and social debts -€10,777
down €10,777 (-29.1%), from €37,053 to €26,276
of which Taxes: -€8,377
- Gross operating margin -€17,421
down €17,421 (-18.1%), from €96,484 to €79,062
- Financial charges -€16,374
down €16,374 (-30.4%), from €53,911 to €37,537
- Other operating charges +€4,104
up €4,104 (+4,231%), from €97 to €4,201
- Taxes -€2,275
down €2,275 (-17.3%), from €13,121 to €10,846
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 | €123,454 | €140,748 | +€17,294 | +14.0% |
| Fixed assets | 21/28 | €2,230 | €2,023 | -€208 | -9.3% |
| Tangible fixed assets | 22/27 | €2,230 | €2,023 | -€208 | -9.3% |
| Furniture and vehicles | 24 | €2,230 | €2,023 | -€208 | -9.3% |
| Current assets | 29/58 | €121,223 | €138,725 | +€17,502 | +14.4% |
| Amounts receivable within one year | 40/41 | €99,902 | €114,332 | +€14,430 | +14.4% |
| Trade receivables | 40 | €948 | €948 | = | 0.0% |
| Other amounts receivable | 41 | €98,954 | €113,384 | +€14,430 | +14.6% |
| Cash at bank and in hand | 54/58 | €5,998 | €2,936 | -€3,062 | -51.1% |
| Deferred charges and accrued income | 490/1 | €15,323 | €21,457 | +€6,134 | +40.0% |
| Total equity and liabilities | 10/49 | €123,454 | €140,748 | +€17,294 | +14.0% |
| Equity | 10/15 | €79,005 | €108,846 | +€29,841 | +37.8% |
| Contributions | 10/11 | €3,200 | €3,200 | = | 0.0% |
| Reserves | 13 | €75,805 | €75,805 | = | 0.0% |
| Distributable reserves | 133 | €75,805 | €75,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €29,841 | +€29,841 | |
| Amounts payable | 17/49 | €44,449 | €31,902 | -€12,546 | -28.2% |
| Amounts payable within one year | 42/48 | €43,180 | €31,010 | -€12,170 | -28.2% |
| Trade debts | 44 | €5,294 | €3,900 | -€1,393 | -26.3% |
| Suppliers | 440/4 | €5,294 | €3,900 | -€1,393 | -26.3% |
| Taxes, remuneration and social security | 45 | €37,053 | €26,276 | -€10,777 | -29.1% |
| Taxes | 450/3 | €34,653 | €26,276 | -€8,377 | -24.2% |
| Remuneration and social security | 454/9 | €2,400 | €0 | -€2,400 | -100% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,269 | €892 | -€376 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,424 | €1,558 | +€134 | +9.4% |
| Other operating charges | 640/8 | €97 | €4,201 | +€4,104 | +4,231% |
| Gross operating margin | 9900 | €96,484 | €79,062 | -€17,421 | -18.1% |
| Operating profit (loss) | 9901 | €94,963 | €73,303 | -€21,660 | -22.8% |
| Financial income | 75/76B | €4,937 | €5,753 | +€816 | +16.5% |
| Recurring financial income | 75 | €4,937 | €5,753 | +€816 | +16.5% |
| Financial charges | 65/66B | €53,911 | €37,537 | -€16,374 | -30.4% |
| Recurring financial charges | 65 | €53,911 | €37,537 | -€16,374 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €45,989 | €41,520 | -€4,470 | -9.7% |
| Income taxes | 67/77 | €13,121 | €10,846 | -€2,275 | -17.3% |
| Profit (loss) for the period | 9904 | €32,869 | €30,674 | -€2,195 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,869 | €30,674 | -€2,195 | -6.7% |
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 24 October 2026 via checked.be.