AGGK 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.
AGGK DENTAL
Largest movements
- Receivables after one year +€71,296
up €71,296 (+41.6%), from €171,485 to €242,781
- Cash +€50,467
up €50,467 (+236%), from €21,418 to €71,885
mainly Net result for the year (+€88,033) and Tax, wage and social debts (+€28,638)
- Tangible fixed assets +€24,707
up €24,707 (+13.0%), from €189,707 to €214,413
of which Furniture and vehicles: +€40,890
- Deferred charges and accrued income -€21,594
down €21,594 (-41.6%), from €51,916 to €30,323
- Receivables within one year +€9,892
up €9,892 (+21.9%), from €45,243 to €55,135
of which Other amounts receivable: +€5,392
- Profit (loss) carried forward +€88,033
up €88,033 (+87.5%), from €100,574 to €188,606
- Tax, wage and social debts +€28,638
up €28,638 (+48.9%), from €58,620 to €87,258
of which Taxes: +€29,373
- Current portion of long-term debt +€10,879
up €10,879 (+43.2%), from €25,211 to €36,090
- Debts after one year +€7,962
up €7,962 (+4.9%), from €162,717 to €170,679
- Trade debts -€6,725
down €6,725 (-67.6%), from €9,943 to €3,218
- Gross operating margin +€25,705
up €25,705 (+14.1%), from €182,296 to €208,001
- Taxes +€20,902
up €20,902 (+118%), from €17,714 to €38,616
- Other operating charges +€10,096
up €10,096 (+201%), from €5,013 to €15,109
- Staff costs +€7,969
up €7,969 (+30.4%), from €26,179 to €34,148
- Financial income -€3,791
no longer reported in 2025 (was €3,791)
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 | €485,805 | €614,536 | +€128,731 | +26.5% |
| Fixed assets | 21/28 | €192,243 | €214,413 | +€22,170 | +11.5% |
| Intangible fixed assets | 21 | €1,036 | - | -€1,036 | |
| Tangible fixed assets | 22/27 | €189,707 | €214,413 | +€24,707 | +13.0% |
| Land and buildings | 22 | €106,145 | €96,848 | -€9,297 | -8.8% |
| Plant, machinery and equipment | 23 | €73,094 | €66,208 | -€6,886 | -9.4% |
| Furniture and vehicles | 24 | €9,646 | €50,536 | +€40,890 | +424% |
| Other tangible fixed assets | 26 | €822 | €822 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €293,562 | €400,123 | +€106,561 | +36.3% |
| Amounts receivable after more than one year | 29 | €171,485 | €242,781 | +€71,296 | +41.6% |
| Other amounts receivable | 291 | €171,485 | €242,781 | +€71,296 | +41.6% |
| Stocks and contracts in progress | 3 | €3,500 | - | -€3,500 | |
| Stocks | 30/36 | €3,500 | - | -€3,500 | |
| Amounts receivable within one year | 40/41 | €45,243 | €55,135 | +€9,892 | +21.9% |
| Trade receivables | 40 | - | €4,500 | +€4,500 | |
| Other amounts receivable | 41 | €45,243 | €50,635 | +€5,392 | +11.9% |
| Cash at bank and in hand | 54/58 | €21,418 | €71,885 | +€50,467 | +236% |
| Deferred charges and accrued income | 490/1 | €51,916 | €30,323 | -€21,594 | -41.6% |
| Total equity and liabilities | 10/49 | €485,805 | €614,536 | +€128,731 | +26.5% |
| Equity | 10/15 | €147,258 | €235,290 | +€88,033 | +59.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,084 | €28,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,493 | €2,493 | = | 0.0% |
| Distributable reserves | 133 | €23,731 | €23,731 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,574 | €188,606 | +€88,033 | +87.5% |
| Amounts payable | 17/49 | €338,547 | €379,246 | +€40,699 | +12.0% |
| Amounts payable after more than one year | 17 | €162,717 | €170,679 | +€7,962 | +4.9% |
| Financial debts | 170/4 | €162,717 | €170,679 | +€7,962 | +4.9% |
| Amounts payable within one year | 42/48 | €175,830 | €208,567 | +€32,737 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €25,211 | €36,090 | +€10,879 | +43.2% |
| Financial debts | 43 | €56 | - | -€56 | |
| Credit institutions | 430/8 | €56 | - | -€56 | |
| Trade debts | 44 | €9,943 | €3,218 | -€6,725 | -67.6% |
| Suppliers | 440/4 | €9,943 | €3,218 | -€6,725 | -67.6% |
| Taxes, remuneration and social security | 45 | €58,620 | €87,258 | +€28,638 | +48.9% |
| Taxes | 450/3 | €55,884 | €85,257 | +€29,373 | +52.6% |
| Remuneration and social security | 454/9 | €2,736 | €2,001 | -€735 | -26.8% |
| Other amounts payable | 47/48 | €82,000 | €82,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €26,179 | €34,148 | +€7,969 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,663 | €25,634 | +€2,971 | +13.1% |
| Other operating charges | 640/8 | €5,013 | €15,109 | +€10,096 | +201% |
| Gross operating margin | 9900 | €182,296 | €208,001 | +€25,705 | +14.1% |
| Operating profit (loss) | 9901 | €128,441 | €133,110 | +€4,669 | +3.6% |
| Financial income | 75/76B | €3,791 | - | -€3,791 | |
| Recurring financial income | 75 | €3,791 | - | -€3,791 | |
| Financial charges | 65/66B | €7,627 | €6,462 | -€1,165 | -15.3% |
| Recurring financial charges | 65 | €7,627 | €6,462 | -€1,165 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €124,605 | €126,649 | +€2,044 | +1.6% |
| Income taxes | 67/77 | €17,714 | €38,616 | +€20,902 | +118% |
| Profit (loss) for the period | 9904 | €106,891 | €88,033 | -€18,858 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €106,891 | €88,033 | -€18,858 | -17.6% |
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.