ABW DENTAL: what changed
ABW DENTAL
Largest movements
- Cash -€235,650
down €235,650 (-53.5%), from €440,590 to €204,940
mainly Contributions, distributions and other (-€442,205) and Debts after one year (-€65,986)
- Current investments -€150,722
down €150,722 (-75.1%), from €200,722 to €50,000
- Tangible fixed assets -€97,191
down €97,191 (-50.0%), from €194,455 to €97,264
of which Furniture and vehicles: -€95,622
- Receivables within one year +€42,131
up €42,131 (+26.3%), from €159,965 to €202,096
of which Other amounts receivable: +€56,208
- Stocks and contracts -€19,319
down €19,319 (-9.2%), from €210,960 to €191,642
- Reserves -€442,205
down €442,205 (-52.4%), from €843,648 to €401,443
- Trade debts +€104,471
up €104,471 (+103%), from €101,884 to €206,355
- Debts after one year -€65,986
down €65,986 (-92.7%), from €71,179 to €5,193
- Tax, wage and social debts -€40,676
down €40,676 (-29.0%), from €140,417 to €99,741
of which Taxes: -€58,279
- Current portion of long-term debt -€30,903
down €30,903 (-75.1%), from €41,132 to €10,229
- Gross operating margin -€298,809
down €298,809 (-49.9%), from €598,230 to €299,420
- Taxes -€65,883
down €65,883 (-92.4%), from €71,279 to €5,396
- Staff costs -€31,846
down €31,846 (-13.5%), from €236,687 to €204,842
- Other operating charges +€30,579
up €30,579 (+906%), from €3,376 to €33,955
- Financial income +€29,277
up €29,277 (+511%), from €5,735 to €35,011
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 | €1,227,000 | €769,935 | -€457,065 | -37.3% |
| Fixed assets | 21/28 | €195,744 | €98,065 | -€97,679 | -49.9% |
| Intangible fixed assets | 21 | €1,263 | €775 | -€488 | -38.6% |
| Tangible fixed assets | 22/27 | €194,455 | €97,264 | -€97,191 | -50.0% |
| Plant, machinery and equipment | 23 | €3,195 | €2,009 | -€1,186 | -37.1% |
| Furniture and vehicles | 24 | €183,194 | €87,571 | -€95,622 | -52.2% |
| Other tangible fixed assets | 26 | €8,066 | €7,684 | -€383 | -4.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,031,256 | €671,871 | -€359,385 | -34.8% |
| Stocks and contracts in progress | 3 | €210,960 | €191,642 | -€19,319 | -9.2% |
| Stocks | 30/36 | €210,960 | €191,642 | -€19,319 | -9.2% |
| Amounts receivable within one year | 40/41 | €159,965 | €202,096 | +€42,131 | +26.3% |
| Trade receivables | 40 | €157,570 | €143,492 | -€14,078 | -8.9% |
| Other amounts receivable | 41 | €2,396 | €58,604 | +€56,208 | +2,346% |
| Current investments | 50/53 | €200,722 | €50,000 | -€150,722 | -75.1% |
| Cash at bank and in hand | 54/58 | €440,590 | €204,940 | -€235,650 | -53.5% |
| Deferred charges and accrued income | 490/1 | €19,019 | €23,194 | +€4,175 | +22.0% |
| Total equity and liabilities | 10/49 | €1,227,000 | €769,935 | -€457,065 | -37.3% |
| Equity | 10/15 | €843,648 | €424,752 | -€418,896 | -49.7% |
| Reserves | 13 | €843,648 | €401,443 | -€442,205 | -52.4% |
| Distributable reserves | 133 | €843,648 | €401,443 | -€442,205 | -52.4% |
| Profit (loss) carried forward | 14 | - | €23,309 | +€23,309 | |
| Amounts payable | 17/49 | €383,352 | €345,183 | -€38,168 | -10.0% |
| Amounts payable after more than one year | 17 | €71,179 | €5,193 | -€65,986 | -92.7% |
| Financial debts | 170/4 | €71,179 | €5,193 | -€65,986 | -92.7% |
| Amounts payable within one year | 42/48 | €310,565 | €323,367 | +€12,803 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €41,132 | €10,229 | -€30,903 | -75.1% |
| Financial debts | 43 | €1,755 | €1,823 | +€68 | +3.9% |
| Other loans | 439 | €1,755 | €1,823 | +€68 | +3.9% |
| Trade debts | 44 | €101,884 | €206,355 | +€104,471 | +103% |
| Suppliers | 440/4 | €101,884 | €206,355 | +€104,471 | +103% |
| Advances received on contracts in progress | 46 | €23,615 | €0 | -€23,615 | -100% |
| Taxes, remuneration and social security | 45 | €140,417 | €99,741 | -€40,676 | -29.0% |
| Taxes | 450/3 | €109,838 | €51,560 | -€58,279 | -53.1% |
| Remuneration and social security | 454/9 | €30,579 | €48,182 | +€17,603 | +57.6% |
| Other amounts payable | 47/48 | €1,762 | €5,220 | +€3,458 | +196% |
| Accrued charges and deferred income | 492/3 | €1,608 | €16,623 | +€15,015 | +934% |
| Non-recurring operating income | 76A | €4,083 | €0 | -€4,083 | -100% |
| Remuneration, social security and pensions | 62 | €236,687 | €204,842 | -€31,846 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,997 | €47,009 | -€19,988 | -29.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,193 | -€1,193 | -€2,385 | |
| Other operating charges | 640/8 | €3,376 | €33,955 | +€30,579 | +906% |
| Non-recurring operating charges | 66A | - | €9,967 | +€9,967 | |
| Gross operating margin | 9900 | €598,230 | €299,420 | -€298,809 | -49.9% |
| Operating profit (loss) | 9901 | €289,976 | €4,840 | -€285,137 | -98.3% |
| Financial income | 75/76B | €5,735 | €35,011 | +€29,277 | +511% |
| Recurring financial income | 75 | €5,735 | €35,011 | +€29,277 | +511% |
| Financial charges | 65/66B | €11,482 | €11,146 | -€336 | -2.9% |
| Recurring financial charges | 65 | €11,482 | €11,146 | -€336 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €284,229 | €28,705 | -€255,524 | -89.9% |
| Income taxes | 67/77 | €71,279 | €5,396 | -€65,883 | -92.4% |
| Profit (loss) for the period | 9904 | €212,950 | €23,309 | -€189,642 | -89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €212,950 | €23,309 | -€189,642 | -89.1% |
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 6 November 2026 via checked.be.