ActieDent: what changed
Two fiscal 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.
ActieDent
Largest movements
- Tangible fixed assets -€5,809
down €5,809 (-37.3%), from €15,576 to €9,767
- Cash +€5,008
up €5,008 (+6.4%), from €78,592 to €83,599
mainly Net result for the year (+€85,122) and Depreciation (+€5,809)
- Deferred charges and accrued income +€4,326
up €4,326 (+20.9%), from €20,730 to €25,056
- Receivables within one year -€1,564
down €1,564 (-41.4%), from €3,780 to €2,216
- Other debts +€5,404
up €5,404 (+6.0%), from €90,045 to €95,449
- Profit (loss) carried forward -€5,165
no longer reported in 2025 (was €5,165)
- Gross operating margin +€19,050
up €19,050 (+19.3%), from €98,912 to €117,962
- Depreciation +€4,222
up €4,222 (+266.0%), from €1,587 to €5,809
- Taxes +€4,064
up €4,064 (+19.2%), from €21,220 to €25,284
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.
Cash bridge derived
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 | €118,678 | €120,639 | +€1,961 | +1.7% |
| Fixed assets | 21/28 | €15,576 | €9,767 | -€5,809 | -37.3% |
| Tangible fixed assets | 22/27 | €15,576 | €9,767 | -€5,809 | -37.3% |
| Furniture and vehicles | 24 | €15,576 | €9,767 | -€5,809 | -37.3% |
| Current assets | 29/58 | €103,102 | €110,872 | +€7,770 | +7.5% |
| Amounts receivable within one year | 40/41 | €3,780 | €2,216 | -€1,564 | -41.4% |
| Other amounts receivable | 41 | €3,780 | €2,216 | -€1,564 | -41.4% |
| Cash at bank and in hand | 54/58 | €78,592 | €83,599 | +€5,008 | +6.4% |
| Deferred charges and accrued income | 490/1 | €20,730 | €25,056 | +€4,326 | +20.9% |
| Total equity and liabilities | 10/49 | €118,678 | €120,639 | +€1,961 | +1.7% |
| Equity | 10/15 | €10,165 | €5,000 | -€5,165 | -50.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,165 | - | -€5,165 | |
| Amounts payable | 17/49 | €108,513 | €115,639 | +€7,126 | +6.6% |
| Amounts payable within one year | 42/48 | €108,513 | €115,639 | +€7,126 | +6.6% |
| Trade debts | 44 | €1,217 | €2,245 | +€1,027 | +84.4% |
| Suppliers | 440/4 | €1,217 | €2,245 | +€1,027 | +84.4% |
| Taxes, remuneration and social security | 45 | €17,250 | €17,945 | +€695 | +4.0% |
| Taxes | 450/3 | €11,250 | €11,945 | +€695 | +6.2% |
| Remuneration and social security | 454/9 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 47/48 | €90,045 | €95,449 | +€5,404 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,587 | €5,809 | +€4,222 | +266.0% |
| Other operating charges | 640/8 | €985 | €1,648 | +€663 | +67.3% |
| Gross operating margin | 9900 | €98,912 | €117,962 | +€19,050 | +19.3% |
| Operating profit (loss) | 9901 | €96,340 | €110,505 | +€14,165 | +14.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €98 | €99 | +€2 | +1.5% |
| Recurring financial charges | 65 | €98 | €99 | +€2 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €96,243 | €110,406 | +€14,163 | +14.7% |
| Income taxes | 67/77 | €21,220 | €25,284 | +€4,064 | +19.2% |
| Profit (loss) for the period | 9904 | €75,023 | €85,122 | +€10,100 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €75,023 | €85,122 | +€10,100 | +13.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.