Aldental: 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.
Aldental
Largest movements
- Cash +€164,564
up €164,564 (+444%), from €37,067 to €201,631
mainly Net result for the year (+€117,293) and Trade debts (+€62,810)
- Stocks and contracts +€46,078
up €46,078 (+48.2%), from €95,626 to €141,703
- Tangible fixed assets -€26,203
down €26,203 (-12.2%), from €215,526 to €189,322
of which Other tangible fixed assets: -€20,859
- Receivables within one year -€17,637
down €17,637 (-12.0%), from €147,042 to €129,405
of which Other amounts receivable: -€21,494
- Reserves +€117,000
up €117,000 (+25.0%), from €467,519 to €584,519
of which Distributable reserves: +€117,000
- Trade debts +€62,810
up €62,810 (+59.7%), from €105,211 to €168,021
- Tax, wage and social debts -€20,898
down €20,898 (-32.3%), from €64,633 to €43,735
of which Taxes: -€24,453
- Gross operating margin +€48,839
up €48,839 (+10.8%), from €451,597 to €500,436
- Taxes -€27,946
down €27,946 (-100%), from €27,946 to €0
- Depreciation +€6,728
up €6,728 (+12.7%), from €52,917 to €59,645
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 | €670,231 | €831,488 | +€161,257 | +24.1% |
| Fixed assets | 21/28 | €224,526 | €198,322 | -€26,203 | -11.7% |
| Tangible fixed assets | 22/27 | €215,526 | €189,322 | -€26,203 | -12.2% |
| Plant, machinery and equipment | 23 | €99,761 | €98,017 | -€1,744 | -1.7% |
| Furniture and vehicles | 24 | €12,049 | €8,448 | -€3,601 | -29.9% |
| Other tangible fixed assets | 26 | €103,716 | €82,857 | -€20,859 | -20.1% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €445,705 | €633,166 | +€187,460 | +42.1% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €95,626 | €141,703 | +€46,078 | +48.2% |
| Stocks | 30/36 | €95,626 | €141,703 | +€46,078 | +48.2% |
| Amounts receivable within one year | 40/41 | €147,042 | €129,405 | -€17,637 | -12.0% |
| Trade receivables | 40 | €80,632 | €84,488 | +€3,857 | +4.8% |
| Other amounts receivable | 41 | €66,410 | €44,916 | -€21,494 | -32.4% |
| Cash at bank and in hand | 54/58 | €37,067 | €201,631 | +€164,564 | +444% |
| Deferred charges and accrued income | 490/1 | €15,971 | €10,427 | -€5,544 | -34.7% |
| Total equity and liabilities | 10/49 | €670,231 | €831,488 | +€161,257 | +24.1% |
| Equity | 10/15 | €488,968 | €606,260 | +€117,293 | +24.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €467,519 | €584,519 | +€117,000 | +25.0% |
| Tax-exempt reserves | 132 | €68,519 | €68,519 | = | 0.0% |
| Distributable reserves | 133 | €399,000 | €516,000 | +€117,000 | +29.3% |
| Profit (loss) carried forward | 14 | €2,849 | €3,141 | +€293 | +10.3% |
| Amounts payable | 17/49 | €181,263 | €225,227 | +€43,964 | +24.3% |
| Amounts payable within one year | 42/48 | €173,754 | €220,081 | +€46,327 | +26.7% |
| Trade debts | 44 | €105,211 | €168,021 | +€62,810 | +59.7% |
| Suppliers | 440/4 | €105,211 | €168,021 | +€62,810 | +59.7% |
| Advances received on contracts in progress | 46 | €3,911 | €8,325 | +€4,414 | +113% |
| Taxes, remuneration and social security | 45 | €64,633 | €43,735 | -€20,898 | -32.3% |
| Taxes | 450/3 | €27,789 | €3,335 | -€24,453 | -88.0% |
| Remuneration and social security | 454/9 | €36,844 | €40,400 | +€3,556 | +9.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €7,509 | €5,147 | -€2,362 | -31.5% |
| Non-recurring operating income | 76A | €29 | €0 | -€29 | -100% |
| Remuneration, social security and pensions | 62 | €304,037 | €306,580 | +€2,542 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,917 | €59,645 | +€6,728 | +12.7% |
| Other operating charges | 640/8 | €5,942 | €3,607 | -€2,335 | -39.3% |
| Non-recurring operating charges | 66A | - | €18,184 | +€18,184 | |
| Gross operating margin | 9900 | €451,597 | €500,436 | +€48,839 | +10.8% |
| Operating profit (loss) | 9901 | €88,702 | €112,422 | +€23,720 | +26.7% |
| Financial income | 75/76B | €11,081 | €10,710 | -€371 | -3.4% |
| Recurring financial income | 75 | €11,081 | €10,710 | -€371 | -3.4% |
| Financial charges | 65/66B | €1,870 | €5,839 | +€3,969 | +212% |
| Recurring financial charges | 65 | €1,870 | €5,839 | +€3,969 | +212% |
| Profit (loss) for the period before taxes | 9903 | €97,913 | €117,293 | +€19,380 | +19.8% |
| Income taxes | 67/77 | €27,946 | €0 | -€27,946 | -100% |
| Profit (loss) for the period | 9904 | €69,967 | €117,293 | +€47,325 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €69,967 | €117,293 | +€47,325 | +67.6% |
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 18 October 2026 via checked.be.