ALLARD 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.
ALLARD DENTAL
Largest movements
- Receivables within one year +€25,605
up €25,605 (+57.1%), from €44,854 to €70,459
of which Trade receivables: +€30,113
- Cash -€21,803
down €21,803 (-36.0%), from €60,574 to €38,771
mainly Contributions, distributions and other (-€43,302) and Receivables within one year (-€25,605)
- Tangible fixed assets -€21,643
down €21,643 (-17.6%), from €122,816 to €101,174
of which Furniture and vehicles: -€19,963
- Debts after one year -€11,287
down €11,287 (-6.7%), from €169,161 to €157,874
- Profit (loss) carried forward -€6,913
no longer reported in 2025 (was €6,913)
- Gross operating margin +€30,785
up €30,785 (+66.5%), from €46,284 to €77,068
- Taxes +€6,170
up €6,170 (+89.1%), from €6,923 to €13,094
- Other operating charges -€5,535
down €5,535 (-76.4%), from €7,245 to €1,711
- Depreciation +€1,748
up €1,748 (+8.8%), from €19,895 to €21,643
- Financial charges -€1,078
down €1,078 (-20.2%), from €5,328 to €4,250
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 | €230,512 | €212,111 | -€18,400 | -8.0% |
| Fixed assets | 21/28 | €124,386 | €102,743 | -€21,643 | -17.4% |
| Tangible fixed assets | 22/27 | €122,816 | €101,174 | -€21,643 | -17.6% |
| Land and buildings | 22 | €39,551 | €37,871 | -€1,680 | -4.2% |
| Plant, machinery and equipment | 23 | €3,300 | €3,300 | = | 0.0% |
| Furniture and vehicles | 24 | €79,965 | €60,002 | -€19,963 | -25.0% |
| Financial fixed assets | 28 | €1,569 | €1,569 | = | 0.0% |
| Current assets | 29/58 | €106,126 | €109,369 | +€3,242 | +3.1% |
| Amounts receivable within one year | 40/41 | €44,854 | €70,459 | +€25,605 | +57.1% |
| Trade receivables | 40 | €40,346 | €70,459 | +€30,113 | +74.6% |
| Other amounts receivable | 41 | €4,508 | - | -€4,508 | |
| Cash at bank and in hand | 54/58 | €60,574 | €38,771 | -€21,803 | -36.0% |
| Deferred charges and accrued income | 490/1 | €698 | €139 | -€559 | -80.1% |
| Total equity and liabilities | 10/49 | €230,512 | €212,111 | -€18,400 | -8.0% |
| Equity | 10/15 | €8,913 | €2,000 | -€6,913 | -77.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,913 | - | -€6,913 | |
| Amounts payable | 17/49 | €221,599 | €210,111 | -€11,487 | -5.2% |
| Amounts payable after more than one year | 17 | €169,161 | €157,874 | -€11,287 | -6.7% |
| Financial debts | 170/4 | €169,161 | €157,874 | -€11,287 | -6.7% |
| Amounts payable within one year | 42/48 | €50,617 | €50,416 | -€200 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €27,008 | €28,087 | +€1,079 | +4.0% |
| Trade debts | 44 | €5,705 | €5,283 | -€422 | -7.4% |
| Suppliers | 440/4 | €5,705 | €5,283 | -€422 | -7.4% |
| Taxes, remuneration and social security | 45 | €7,000 | €8,395 | +€1,395 | +19.9% |
| Taxes | 450/3 | €7,000 | €8,395 | +€1,395 | +19.9% |
| Other amounts payable | 47/48 | €10,903 | €8,651 | -€2,252 | -20.7% |
| Accrued charges and deferred income | 492/3 | €1,821 | €1,821 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,895 | €21,643 | +€1,748 | +8.8% |
| Other operating charges | 640/8 | €7,245 | €1,711 | -€5,535 | -76.4% |
| Gross operating margin | 9900 | €46,284 | €77,068 | +€30,785 | +66.5% |
| Operating profit (loss) | 9901 | €19,143 | €53,715 | +€34,572 | +181% |
| Financial income | 75/76B | €21 | €18 | -€4 | -16.7% |
| Recurring financial income | 75 | €21 | €18 | -€4 | -16.7% |
| Financial charges | 65/66B | €5,328 | €4,250 | -€1,078 | -20.2% |
| Recurring financial charges | 65 | €5,328 | €4,250 | -€1,078 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €13,836 | €49,483 | +€35,646 | +258% |
| Income taxes | 67/77 | €6,923 | €13,094 | +€6,170 | +89.1% |
| Profit (loss) for the period | 9904 | €6,913 | €36,389 | +€29,476 | +426% |
| Profit (loss) for the period to be appropriated | 9905 | €6,913 | €36,389 | +€29,476 | +426% |
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 31 October 2026 via checked.be.