AGORA 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.
AGORA DENTAL
Largest movements
- Cash -€113,472
down €113,472 (-75.0%), from €151,231 to €37,760
mainly Contributions, distributions and other (-€76,650) and Other debts (-€49,687)
- Tangible fixed assets +€8,351
up €8,351 (+31.8%), from €26,227 to €34,578
of which Other tangible fixed assets: +€11,241
- Receivables within one year +€5,488
up €5,488 (+7,381%), from €74 to €5,562
- Other debts -€49,687
down €49,687 (-56.3%), from €88,240 to €38,553
- Reserves -€37,885
down €37,885 (-95.3%), from €39,745 to €1,860
of which Distributable reserves: -€37,885
- Accrued charges and deferred income -€5,786
down €5,786 (-49.3%), from €11,738 to €5,952
- Tax, wage and social debts -€3,586
down €3,586 (-19.0%), from €18,830 to €15,243
of which Taxes: -€4,135
- Trade debts -€2,683
down €2,683 (-78.2%), from €3,429 to €746
- Gross operating margin -€12,319
down €12,319 (-10.2%), from €121,080 to €108,761
- Staff costs +€11,351
up €11,351 (+37.7%), from €30,130 to €41,482
- Taxes -€5,097
down €5,097 (-25.7%), from €19,805 to €14,708
- Depreciation -€4,703
down €4,703 (-27.6%), from €17,052 to €12,349
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 | €180,581 | €81,051 | -€99,530 | -55.1% |
| Fixed assets | 21/28 | €26,407 | €34,758 | +€8,351 | +31.6% |
| Tangible fixed assets | 22/27 | €26,227 | €34,578 | +€8,351 | +31.8% |
| Plant, machinery and equipment | 23 | €18,275 | €10,613 | -€7,661 | -41.9% |
| Furniture and vehicles | 24 | €1,212 | €5,983 | +€4,772 | +394% |
| Other tangible fixed assets | 26 | €6,740 | €17,981 | +€11,241 | +167% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €154,175 | €46,293 | -€107,881 | -70.0% |
| Amounts receivable within one year | 40/41 | €74 | €5,562 | +€5,488 | +7,381% |
| Other amounts receivable | 41 | €74 | €5,562 | +€5,488 | +7,381% |
| Cash at bank and in hand | 54/58 | €151,231 | €37,760 | -€113,472 | -75.0% |
| Deferred charges and accrued income | 490/1 | €2,869 | €2,971 | +€102 | +3.6% |
| Total equity and liabilities | 10/49 | €180,581 | €81,051 | -€99,530 | -55.1% |
| Equity | 10/15 | €58,345 | €20,460 | -€37,885 | -64.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,745 | €1,860 | -€37,885 | -95.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,885 | €0 | -€37,885 | -100% |
| Amounts payable | 17/49 | €122,237 | €60,591 | -€61,645 | -50.4% |
| Amounts payable within one year | 42/48 | €110,499 | €54,640 | -€55,859 | -50.6% |
| Financial debts | 43 | - | €97 | +€97 | |
| Credit institutions | 430/8 | - | €97 | +€97 | |
| Trade debts | 44 | €3,429 | €746 | -€2,683 | -78.2% |
| Suppliers | 440/4 | €3,429 | €746 | -€2,683 | -78.2% |
| Taxes, remuneration and social security | 45 | €18,830 | €15,243 | -€3,586 | -19.0% |
| Taxes | 450/3 | €15,529 | €11,394 | -€4,135 | -26.6% |
| Remuneration and social security | 454/9 | €3,300 | €3,849 | +€549 | +16.6% |
| Other amounts payable | 47/48 | €88,240 | €38,553 | -€49,687 | -56.3% |
| Accrued charges and deferred income | 492/3 | €11,738 | €5,952 | -€5,786 | -49.3% |
| Remuneration, social security and pensions | 62 | €30,130 | €41,482 | +€11,351 | +37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,052 | €12,349 | -€4,703 | -27.6% |
| Other operating charges | 640/8 | €1,297 | €1,454 | +€157 | +12.1% |
| Gross operating margin | 9900 | €121,080 | €108,761 | -€12,319 | -10.2% |
| Operating profit (loss) | 9901 | €72,601 | €53,476 | -€19,125 | -26.3% |
| Financial income | 75/76B | €35 | €229 | +€194 | +562% |
| Recurring financial income | 75 | €35 | €229 | +€194 | +562% |
| Financial charges | 65/66B | €210 | €231 | +€21 | +10.1% |
| Recurring financial charges | 65 | €210 | €231 | +€21 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €72,426 | €53,474 | -€18,952 | -26.2% |
| Income taxes | 67/77 | €19,805 | €14,708 | -€5,097 | -25.7% |
| Profit (loss) for the period | 9904 | €52,621 | €38,766 | -€13,855 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,621 | €38,766 | -€13,855 | -26.3% |
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 30 October 2026 via checked.be.