AD 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.
AD DENTAL
Largest movements
- Tangible fixed assets +€60,688
new in 2026: €60,688
of which Furniture and vehicles: +€58,891
- Receivables within one year -€7,004
down €7,004 (-10.9%), from €64,478 to €57,474
of which Other amounts receivable: -€5,000
- Deferred charges and accrued income +€2,128
new in 2026: €2,128
- Cash -€1,695
down €1,695 (-20.1%), from €8,436 to €6,741
mainly Investment in fixed assets (net) (-€70,591) and Other debts (-€8,103)
- Debts after one year +€46,702
new in 2026: €46,702
- Current portion of long-term debt +€13,198
new in 2026: €13,198
- Other debts -€8,103
down €8,103 (-40.8%), from €19,876 to €11,772
- Profit (loss) carried forward +€5,454
up €5,454 (+20.8%), from €26,210 to €31,664
- Trade debts -€3,168
down €3,168 (-90.4%), from €3,504 to €336
- Depreciation +€9,903
new in 2026: €9,903
- Gross operating margin -€7,118
down €7,118 (-30.9%), from €23,058 to €15,940
- Financial income +€7,000
new in 2026: €7,000
of which Financial income: +€7,000
- Taxes +€2,934
up €2,934 (+114%), from €2,580 to €5,515
- Financial charges +€1,399
up €1,399 (+2,446%), from €57 to €1,456
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,914 | €127,032 | +€54,118 | +74.2% |
| Fixed assets | 21/28 | - | €60,688 | +€60,688 | |
| Tangible fixed assets | 22/27 | - | €60,688 | +€60,688 | |
| Plant, machinery and equipment | 23 | - | €1,797 | +€1,797 | |
| Furniture and vehicles | 24 | - | €58,891 | +€58,891 | |
| Current assets | 29/58 | €72,914 | €66,343 | -€6,570 | -9.0% |
| Amounts receivable within one year | 40/41 | €64,478 | €57,474 | -€7,004 | -10.9% |
| Trade receivables | 40 | €8,478 | €6,474 | -€2,004 | -23.6% |
| Other amounts receivable | 41 | €56,000 | €51,000 | -€5,000 | -8.9% |
| Cash at bank and in hand | 54/58 | €8,436 | €6,741 | -€1,695 | -20.1% |
| Deferred charges and accrued income | 490/1 | - | €2,128 | +€2,128 | |
| Total equity and liabilities | 10/49 | €72,914 | €127,032 | +€54,118 | +74.2% |
| Equity | 10/15 | €46,670 | €52,124 | +€5,454 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,210 | €31,664 | +€5,454 | +20.8% |
| Amounts payable | 17/49 | €26,244 | €74,908 | +€48,664 | +185% |
| Amounts payable after more than one year | 17 | - | €46,702 | +€46,702 | |
| Financial debts | 170/4 | - | €46,702 | +€46,702 | |
| Amounts payable within one year | 42/48 | €26,244 | €28,206 | +€1,962 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | - | €13,198 | +€13,198 | |
| Trade debts | 44 | €3,504 | €336 | -€3,168 | -90.4% |
| Suppliers | 440/4 | €3,504 | €336 | -€3,168 | -90.4% |
| Taxes, remuneration and social security | 45 | €2,865 | €2,900 | +€35 | +1.2% |
| Remuneration and social security | 454/9 | €2,865 | €2,900 | +€35 | +1.2% |
| Other amounts payable | 47/48 | €19,876 | €11,772 | -€8,103 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,903 | +€9,903 | |
| Other operating charges | 640/8 | €703 | €612 | -€90 | -12.8% |
| Gross operating margin | 9900 | €23,058 | €15,940 | -€7,118 | -30.9% |
| Operating profit (loss) | 9901 | €22,356 | €5,425 | -€16,931 | -75.7% |
| Financial income | 75/76B | - | €7,000 | +€7,000 | |
| Recurring financial income | 75 | - | €7,000 | +€7,000 | |
| Non-recurring financial income | 76B | - | €7,000 | +€7,000 | |
| Financial charges | 65/66B | €57 | €1,456 | +€1,399 | +2,446% |
| Recurring financial charges | 65 | €57 | €1,456 | +€1,399 | +2,446% |
| Profit (loss) for the period before taxes | 9903 | €22,298 | €10,969 | -€11,330 | -50.8% |
| Income taxes | 67/77 | €2,580 | €5,515 | +€2,934 | +114% |
| Profit (loss) for the period | 9904 | €19,718 | €5,454 | -€14,264 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,718 | €5,454 | -€14,264 | -72.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.