AlanaDent: what changed
Two fiscal 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.
AlanaDent
Largest movements
- Cash +€50,135
up €50,135 (+5310.9%), from €944 to €51,079
mainly Net result for the year (+€50,786) and Receivables after one year (+€37,859)
- Receivables after one year -€37,859
down €37,859 (-12.1%), from €312,859 to €275,000
- Tangible fixed assets -€13,166
down €13,166 (-8.0%), from €164,622 to €151,456
of which Land and buildings: -€16,252
- Profit (loss) carried forward +€50,786
up €50,786 (+27.0%), from €187,928 to €238,714
- Reserves -€39,619
down €39,619 (-46.4%), from €85,448 to €45,829
- Other debts -€19,693
down €19,693 (-21.6%), from €91,000 to €71,307
- Current portion of long-term debt +€5,177
up €5,177 (+34.9%), from €14,841 to €20,018
- Gross operating margin -€35,949
down €35,949 (-24.5%), from €146,622 to €110,673
- Taxes -€10,478
down €10,478 (-37.7%), from €27,770 to €17,292
- Depreciation +€2,242
up €2,242 (+6.8%), from €33,174 to €35,416
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.
Cash bridge derived
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 | €478,980 | €478,162 | -€818 | -0.2% |
| Fixed assets | 21/28 | €164,622 | €151,456 | -€13,166 | -8.0% |
| Tangible fixed assets | 22/27 | €164,622 | €151,456 | -€13,166 | -8.0% |
| Land and buildings | 22 | €130,726 | €114,474 | -€16,252 | -12.4% |
| Plant, machinery and equipment | 23 | €2,982 | €0 | -€2,982 | -100.0% |
| Leasing and similar rights | 25 | €30,914 | €36,982 | +€6,068 | +19.6% |
| Current assets | 29/58 | €314,358 | €326,706 | +€12,348 | +3.9% |
| Amounts receivable after more than one year | 29 | €312,859 | €275,000 | -€37,859 | -12.1% |
| Other amounts receivable | 291 | €312,859 | €275,000 | -€37,859 | -12.1% |
| Cash at bank and in hand | 54/58 | €944 | €51,079 | +€50,135 | +5310.9% |
| Deferred charges and accrued income | 490/1 | €555 | €627 | +€72 | +13.0% |
| Total equity and liabilities | 10/49 | €478,980 | €478,162 | -€818 | -0.2% |
| Equity | 10/15 | €285,776 | €296,943 | +€11,167 | +3.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €85,448 | €45,829 | -€39,619 | -46.4% |
| Distributable reserves | 133 | €85,448 | €45,829 | -€39,619 | -46.4% |
| Profit (loss) carried forward | 14 | €187,928 | €238,714 | +€50,786 | +27.0% |
| Amounts payable | 17/49 | €193,204 | €181,219 | -€11,985 | -6.2% |
| Amounts payable after more than one year | 17 | €86,081 | €84,001 | -€2,080 | -2.4% |
| Financial debts | 170/4 | €86,081 | €84,001 | -€2,080 | -2.4% |
| Amounts payable within one year | 42/48 | €107,123 | €97,218 | -€9,905 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €14,841 | €20,018 | +€5,177 | +34.9% |
| Trade debts | 44 | €511 | €1,601 | +€1,090 | +213.3% |
| Suppliers | 440/4 | €511 | €1,601 | +€1,090 | +213.3% |
| Taxes, remuneration and social security | 45 | €771 | €4,292 | +€3,521 | +456.7% |
| Taxes | 450/3 | €771 | €4,292 | +€3,521 | +456.7% |
| Other amounts payable | 47/48 | €91,000 | €71,307 | -€19,693 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,174 | €35,416 | +€2,242 | +6.8% |
| Other operating charges | 640/8 | €1,597 | €2,800 | +€1,203 | +75.3% |
| Gross operating margin | 9900 | €146,622 | €110,673 | -€35,949 | -24.5% |
| Operating profit (loss) | 9901 | €111,851 | €72,457 | -€39,394 | -35.2% |
| Financial charges | 65/66B | €3,063 | €4,379 | +€1,316 | +43.0% |
| Recurring financial charges | 65 | €3,063 | €4,379 | +€1,316 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €108,788 | €68,078 | -€40,710 | -37.4% |
| Income taxes | 67/77 | €27,770 | €17,292 | -€10,478 | -37.7% |
| Profit (loss) for the period | 9904 | €81,018 | €50,786 | -€30,232 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,018 | €50,786 | -€30,232 | -37.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.