ADR-Dentist: 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.
ADR-Dentist
Largest movements
- Cash +€212,114
up €212,114 (+1,786%), from €11,879 to €223,993
mainly Net result for the year (+€446,459) and Tax, wage and social debts (+€41,297)
- Current investments +€151,000
new in 2025: €151,000
- Receivables within one year +€119,470
up €119,470 (+421%), from €28,403 to €147,873
of which Other amounts receivable: +€139,088
- Intangible fixed assets -€15,000
down €15,000 (-23.1%), from €65,000 to €50,000
- Reserves +€446,459
up €446,459 (+2,061%), from €21,662 to €468,122
- Tax, wage and social debts +€41,297
up €41,297 (+1,964%), from €2,103 to €43,400
of which Taxes: +€40,297
- Debts after one year -€15,183
down €15,183 (-23.1%), from €65,587 to €50,404
- Trade debts -€9,529
down €9,529 (-84.5%), from €11,270 to €1,741
- Gross operating margin +€469,472
up €469,472 (+845%), from €55,530 to €525,002
- Taxes +€41,461
up €41,461 (+214%), from €19,362 to €60,823
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 | €124,056 | €585,907 | +€461,851 | +372% |
| Fixed assets | 21/28 | €83,729 | €61,950 | -€21,779 | -26.0% |
| Intangible fixed assets | 21 | €65,000 | €50,000 | -€15,000 | -23.1% |
| Tangible fixed assets | 22/27 | €14,079 | €11,950 | -€2,129 | -15.1% |
| Plant, machinery and equipment | 23 | €3,378 | €2,497 | -€881 | -26.1% |
| Furniture and vehicles | 24 | €10,701 | €9,453 | -€1,248 | -11.7% |
| Financial fixed assets | 28 | €4,650 | - | -€4,650 | |
| Current assets | 29/58 | €40,327 | €523,957 | +€483,630 | +1,199% |
| Amounts receivable within one year | 40/41 | €28,403 | €147,873 | +€119,470 | +421% |
| Trade receivables | 40 | €27,760 | €8,142 | -€19,618 | -70.7% |
| Other amounts receivable | 41 | €643 | €139,731 | +€139,088 | +21,634% |
| Current investments | 50/53 | - | €151,000 | +€151,000 | |
| Cash at bank and in hand | 54/58 | €11,879 | €223,993 | +€212,114 | +1,786% |
| Deferred charges and accrued income | 490/1 | €45 | €1,091 | +€1,046 | +2,320% |
| Total equity and liabilities | 10/49 | €124,056 | €585,907 | +€461,851 | +372% |
| Equity | 10/15 | €22,662 | €469,122 | +€446,459 | +1,970% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €21,662 | €468,122 | +€446,459 | +2,061% |
| Distributable reserves | 133 | €21,662 | €468,122 | +€446,459 | +2,061% |
| Amounts payable | 17/49 | €101,394 | €116,786 | +€15,392 | +15.2% |
| Amounts payable after more than one year | 17 | €65,587 | €50,404 | -€15,183 | -23.1% |
| Financial debts | 170/4 | €65,587 | €50,404 | -€15,183 | -23.1% |
| Amounts payable within one year | 42/48 | €35,807 | €66,381 | +€30,574 | +85.4% |
| Current portion of amounts payable after more than one year | 42 | €20,441 | €21,240 | +€799 | +3.9% |
| Trade debts | 44 | €11,270 | €1,741 | -€9,529 | -84.5% |
| Suppliers | 440/4 | €11,270 | €1,741 | -€9,529 | -84.5% |
| Taxes, remuneration and social security | 45 | €2,103 | €43,400 | +€41,297 | +1,964% |
| Taxes | 450/3 | €2,103 | €42,400 | +€40,297 | +1,916% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €1,994 | - | -€1,994 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,259 | €17,129 | +€870 | +5.4% |
| Other operating charges | 640/8 | €555 | €658 | +€103 | +18.6% |
| Gross operating margin | 9900 | €55,530 | €525,002 | +€469,472 | +845% |
| Operating profit (loss) | 9901 | €38,716 | €507,216 | +€468,499 | +1,210% |
| Financial income | 75/76B | €3,816 | €1,412 | -€2,404 | -63.0% |
| Recurring financial income | 75 | €3,816 | €1,412 | -€2,404 | -63.0% |
| Financial charges | 65/66B | €1,508 | €1,346 | -€163 | -10.8% |
| Recurring financial charges | 65 | €1,508 | €1,346 | -€163 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €41,025 | €507,282 | +€466,258 | +1,137% |
| Income taxes | 67/77 | €19,362 | €60,823 | +€41,461 | +214% |
| Profit (loss) for the period | 9904 | €21,662 | €446,459 | +€424,797 | +1,961% |
| Profit (loss) for the period to be appropriated | 9905 | €21,662 | €446,459 | +€424,797 | +1,961% |
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 17 October 2026 via checked.be.