AF 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.
AF Dental
Largest movements
- Cash -€58,600
down €58,600 (-61.3%), from €95,672 to €37,072
mainly Other debts (-€61,965) and Receivables within one year (-€40,591)
- Receivables within one year +€40,591
up €40,591 (+42.9%), from €94,575 to €135,166
of which Other amounts receivable: +€35,719
- Intangible fixed assets -€17,000
down €17,000 (-16.7%), from €102,000 to €85,000
- Tangible fixed assets +€10,466
up €10,466 (+62.1%), from €16,864 to €27,330
- Deferred charges and accrued income +€3,119
up €3,119 (+2,341%), from €133 to €3,252
- Profit (loss) carried forward +€66,568
up €66,568 (+8,040%), from €828 to €67,396
- Other debts -€61,965
down €61,965 (-86.6%), from €71,565 to €9,600
- Debts after one year -€14,689
no longer reported in 2025 (was €14,689)
- Current portion of long-term debt -€11,946
down €11,946 (-34.1%), from €35,039 to €23,093
- Trade debts +€5,027
up €5,027 (+334%), from €1,504 to €6,531
- Gross operating margin +€31,128
up €31,128 (+25.0%), from €124,752 to €155,881
- Other operating charges +€7,426
up €7,426 (+286%), from €2,596 to €10,022
- Taxes +€3,035
up €3,035 (+14.1%), from €21,594 to €24,629
- Depreciation +€1,992
up €1,992 (+9.1%), from €21,932 to €23,925
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 | €309,244 | €287,820 | -€21,424 | -6.9% |
| Fixed assets | 21/28 | €118,864 | €112,330 | -€6,534 | -5.5% |
| Intangible fixed assets | 21 | €102,000 | €85,000 | -€17,000 | -16.7% |
| Tangible fixed assets | 22/27 | €16,864 | €27,330 | +€10,466 | +62.1% |
| Furniture and vehicles | 24 | €16,864 | €27,330 | +€10,466 | +62.1% |
| Current assets | 29/58 | €190,381 | €175,490 | -€14,890 | -7.8% |
| Amounts receivable within one year | 40/41 | €94,575 | €135,166 | +€40,591 | +42.9% |
| Trade receivables | 40 | €17,522 | €22,393 | +€4,871 | +27.8% |
| Other amounts receivable | 41 | €77,053 | €112,772 | +€35,719 | +46.4% |
| Cash at bank and in hand | 54/58 | €95,672 | €37,072 | -€58,600 | -61.3% |
| Deferred charges and accrued income | 490/1 | €133 | €3,252 | +€3,119 | +2,341% |
| Total equity and liabilities | 10/49 | €309,244 | €287,820 | -€21,424 | -6.9% |
| Equity | 10/15 | €178,028 | €244,596 | +€66,568 | +37.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €172,200 | €172,200 | = | 0.0% |
| Distributable reserves | 133 | €172,200 | €172,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €828 | €67,396 | +€66,568 | +8,040% |
| Amounts payable | 17/49 | €131,216 | €43,224 | -€87,992 | -67.1% |
| Amounts payable after more than one year | 17 | €14,689 | - | -€14,689 | |
| Financial debts | 170/4 | €14,689 | - | -€14,689 | |
| Amounts payable within one year | 42/48 | €116,527 | €43,224 | -€73,303 | -62.9% |
| Current portion of amounts payable after more than one year | 42 | €35,039 | €23,093 | -€11,946 | -34.1% |
| Trade debts | 44 | €1,504 | €6,531 | +€5,027 | +334% |
| Suppliers | 440/4 | €1,504 | €6,531 | +€5,027 | +334% |
| Taxes, remuneration and social security | 45 | €8,419 | €4,000 | -€4,419 | -52.5% |
| Taxes | 450/3 | €8,419 | €4,000 | -€4,419 | -52.5% |
| Other amounts payable | 47/48 | €71,565 | €9,600 | -€61,965 | -86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,932 | €23,925 | +€1,992 | +9.1% |
| Other operating charges | 640/8 | €2,596 | €10,022 | +€7,426 | +286% |
| Non-recurring operating charges | 66A | €471 | €30,366 | +€29,895 | +6,344% |
| Gross operating margin | 9900 | €124,752 | €155,881 | +€31,128 | +25.0% |
| Operating profit (loss) | 9901 | €99,753 | €91,567 | -€8,185 | -8.2% |
| Financial income | 75/76B | - | €955 | +€955 | |
| Recurring financial income | 75 | - | €955 | +€955 | |
| Financial charges | 65/66B | €1,418 | €1,325 | -€93 | -6.5% |
| Recurring financial charges | 65 | €1,418 | €1,325 | -€93 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €98,335 | €91,197 | -€7,137 | -7.3% |
| Income taxes | 67/77 | €21,594 | €24,629 | +€3,035 | +14.1% |
| Profit (loss) for the period | 9904 | €76,741 | €66,568 | -€10,173 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €76,741 | €66,568 | -€10,173 | -13.3% |
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.