AGNES 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.
AGNES DENTAL
Largest movements
- Cash +€16,953
up €16,953 (+25.7%), from €66,003 to €82,955
mainly Other debts (+€64,383) and Net result for the year (+€57,537)
- Receivables within one year +€16,848
up €16,848 (+378%), from €4,453 to €21,301
of which Trade receivables: +€18,362
- Deferred charges and accrued income -€9,945
down €9,945 (-93.8%), from €10,606 to €661
- Tangible fixed assets -€2,108
down €2,108 (-33.1%), from €6,367 to €4,260
- Other debts +€64,383
up €64,383 (+195%), from €32,982 to €97,365
- Profit (loss) carried forward -€42,463
down €42,463 (-84.8%), from €50,081 to €7,618
- Gross operating margin +€10,269
up €10,269 (+14.2%), from €72,253 to €82,523
- Depreciation -€6,694
down €6,694 (-49.0%), from €13,667 to €6,973
- Taxes +€2,449
up €2,449 (+20.7%), from €11,806 to €14,255
- Other operating charges +€968
up €968 (+250%), from €387 to €1,355
- Financial charges +€907
up €907 (+60.6%), from €1,496 to €2,403
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 | €87,429 | €109,177 | +€21,748 | +24.9% |
| Fixed assets | 21/28 | €6,367 | €4,260 | -€2,108 | -33.1% |
| Tangible fixed assets | 22/27 | €6,367 | €4,260 | -€2,108 | -33.1% |
| Furniture and vehicles | 24 | €6,367 | €4,260 | -€2,108 | -33.1% |
| Current assets | 29/58 | €81,061 | €104,917 | +€23,856 | +29.4% |
| Amounts receivable within one year | 40/41 | €4,453 | €21,301 | +€16,848 | +378% |
| Trade receivables | 40 | €0 | €18,362 | +€18,362 | |
| Other amounts receivable | 41 | €4,453 | €2,939 | -€1,514 | -34.0% |
| Cash at bank and in hand | 54/58 | €66,003 | €82,955 | +€16,953 | +25.7% |
| Deferred charges and accrued income | 490/1 | €10,606 | €661 | -€9,945 | -93.8% |
| Total equity and liabilities | 10/49 | €87,429 | €109,177 | +€21,748 | +24.9% |
| Equity | 10/15 | €54,081 | €11,618 | -€42,463 | -78.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,081 | €7,618 | -€42,463 | -84.8% |
| Amounts payable | 17/49 | €33,347 | €97,559 | +€64,212 | +193% |
| Amounts payable within one year | 42/48 | €33,347 | €97,559 | +€64,212 | +193% |
| Trade debts | 44 | - | €194 | +€194 | |
| Suppliers | 440/4 | - | €194 | +€194 | |
| Taxes, remuneration and social security | 45 | €366 | - | -€366 | |
| Taxes | 450/3 | €366 | - | -€366 | |
| Other amounts payable | 47/48 | €32,982 | €97,365 | +€64,383 | +195% |
| Remuneration, social security and pensions | 62 | €243 | - | -€243 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,667 | €6,973 | -€6,694 | -49.0% |
| Other operating charges | 640/8 | €387 | €1,355 | +€968 | +250% |
| Gross operating margin | 9900 | €72,253 | €82,523 | +€10,269 | +14.2% |
| Operating profit (loss) | 9901 | €57,956 | €74,195 | +€16,238 | +28.0% |
| Financial income | 75/76B | €2 | €0 | -€1 | -88.5% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -88.5% |
| Financial charges | 65/66B | €1,496 | €2,403 | +€907 | +60.6% |
| Recurring financial charges | 65 | €1,496 | €2,403 | +€907 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | €56,462 | €71,792 | +€15,330 | +27.2% |
| Income taxes | 67/77 | €11,806 | €14,255 | +€2,449 | +20.7% |
| Profit (loss) for the period | 9904 | €44,656 | €57,537 | +€12,881 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,656 | €57,537 | +€12,881 | +28.8% |
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 1 November 2026 via checked.be.