ALD DENTAL: what changed
ALD DENTAL
Largest movements
- Cash +€19,180
up €19,180 (+8.7%), from €221,104 to €240,284
mainly Other debts (+€128,204) and Net result for the year (+€45,026)
- Receivables within one year +€10,236
up €10,236 (+79.5%), from €12,872 to €23,108
of which Trade receivables: +€10,236
- Tangible fixed assets -€9,615
down €9,615 (-2.9%), from €328,851 to €319,236
of which Land and buildings: -€9,615
- Reserves -€176,188
down €176,188 (-100%), from €176,188 to €0
- Other debts +€128,204
up €128,204 (+118%), from €108,907 to €237,111
- Profit (loss) carried forward +€106,215
new in 2025: €106,215
- Debts after one year -€29,038
down €29,038 (-12.5%), from €232,989 to €203,951
- Accrued charges and deferred income -€10,041
down €10,041 (-72.7%), from €13,812 to €3,771
- Gross operating margin +€11,118
up €11,118 (+15.2%), from €73,074 to €84,192
- Taxes +€2,937
up €2,937 (+21.8%), from €13,472 to €16,409
- Depreciation -€2,783
down €2,783 (-22.4%), from €12,399 to €9,615
- Financial charges +€960
up €960 (+8.8%), from €10,961 to €11,921
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €569,563 | €585,193 | +€15,630 | +2.7% |
| Fixed assets | 21/28 | €328,851 | €319,236 | -€9,615 | -2.9% |
| Tangible fixed assets | 22/27 | €328,851 | €319,236 | -€9,615 | -2.9% |
| Land and buildings | 22 | €328,851 | €319,236 | -€9,615 | -2.9% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €240,712 | €265,957 | +€25,246 | +10.5% |
| Amounts receivable within one year | 40/41 | €12,872 | €23,108 | +€10,236 | +79.5% |
| Trade receivables | 40 | - | €10,236 | +€10,236 | |
| Other amounts receivable | 41 | €12,872 | €12,872 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €221,104 | €240,284 | +€19,180 | +8.7% |
| Deferred charges and accrued income | 490/1 | €6,736 | €2,565 | -€4,171 | -61.9% |
| Total equity and liabilities | 10/49 | €569,563 | €585,193 | +€15,630 | +2.7% |
| Equity | 10/15 | €176,688 | €106,715 | -€69,974 | -39.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €176,188 | €0 | -€176,188 | -100% |
| Distributable reserves | 133 | €176,188 | - | -€176,188 | |
| Profit (loss) carried forward | 14 | - | €106,215 | +€106,215 | |
| Amounts payable | 17/49 | €392,874 | €478,478 | +€85,604 | +21.8% |
| Amounts payable after more than one year | 17 | €232,989 | €203,951 | -€29,038 | -12.5% |
| Financial debts | 170/4 | €232,989 | €203,951 | -€29,038 | -12.5% |
| Amounts payable within one year | 42/48 | €146,073 | €270,756 | +€124,683 | +85.4% |
| Current portion of amounts payable after more than one year | 42 | €28,131 | €29,038 | +€907 | +3.2% |
| Trade debts | 44 | €4,376 | €599 | -€3,777 | -86.3% |
| Suppliers | 440/4 | €4,376 | €599 | -€3,777 | -86.3% |
| Taxes, remuneration and social security | 45 | €4,660 | €4,009 | -€651 | -14.0% |
| Taxes | 450/3 | €4,660 | €4,009 | -€651 | -14.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €108,907 | €237,111 | +€128,204 | +118% |
| Accrued charges and deferred income | 492/3 | €13,812 | €3,771 | -€10,041 | -72.7% |
| Non-recurring operating income | 76A | - | €3,500 | +€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,399 | €9,615 | -€2,783 | -22.4% |
| Other operating charges | 640/8 | €1,428 | €1,223 | -€205 | -14.3% |
| Gross operating margin | 9900 | €73,074 | €84,192 | +€11,118 | +15.2% |
| Operating profit (loss) | 9901 | €59,248 | €73,353 | +€14,106 | +23.8% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €10,961 | €11,921 | +€960 | +8.8% |
| Recurring financial charges | 65 | €10,961 | €11,921 | +€960 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €48,287 | €61,435 | +€13,148 | +27.2% |
| Income taxes | 67/77 | €13,472 | €16,409 | +€2,937 | +21.8% |
| Profit (loss) for the period | 9904 | €34,815 | €45,026 | +€10,211 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,815 | €45,026 | +€10,211 | +29.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.