ALPHA 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.
ALPHA DENTAL
Largest movements
- Tangible fixed assets +€397,945
up €397,945 (+660%), from €60,264 to €458,209
of which Land and buildings: +€431,540
- Receivables within one year +€17,768
up €17,768 (+165%), from €10,790 to €28,557
of which Other amounts receivable: +€17,768
- Deferred charges and accrued income -€14,542
down €14,542 (-27.3%), from €53,197 to €38,655
- Cash +€8,716
up €8,716 (+12.9%), from €67,807 to €76,524
mainly Debts after one year (+€388,484) and Other debts (+€47,494)
- Debts after one year +€388,484
up €388,484 (+1,598%), from €24,307 to €412,791
- Other debts +€47,494
up €47,494 (+2,273%), from €2,090 to €49,583
- Reserves -€28,894
down €28,894 (-26.9%), from €107,303 to €78,409
- Tax, wage and social debts -€26,517
down €26,517 (-66.1%), from €40,132 to €13,615
of which Taxes: -€26,293
- Current portion of long-term debt +€23,930
up €23,930 (+147%), from €16,293 to €40,223
- Gross operating margin +€105,827
up €105,827 (+109%), from €97,328 to €203,155
- Other operating charges +€70,334
up €70,334 (+3,129%), from €2,248 to €72,581
- Taxes +€6,058
up €6,058 (+80.2%), from €7,557 to €13,615
- Depreciation +€3,915
up €3,915 (+12.9%), from €30,421 to €34,337
- Financial charges +€2,445
up €2,445 (+4.2%), from €58,530 to €60,975
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 | €192,058 | €601,945 | +€409,887 | +213% |
| Fixed assets | 21/28 | €60,264 | €458,209 | +€397,945 | +660% |
| Tangible fixed assets | 22/27 | €60,264 | €458,209 | +€397,945 | +660% |
| Land and buildings | 22 | €13,685 | €445,225 | +€431,540 | +3,153% |
| Furniture and vehicles | 24 | €46,580 | €12,984 | -€33,595 | -72.1% |
| Current assets | 29/58 | €131,794 | €143,736 | +€11,942 | +9.1% |
| Amounts receivable within one year | 40/41 | €10,790 | €28,557 | +€17,768 | +165% |
| Trade receivables | 40 | €948 | €948 | = | 0.0% |
| Other amounts receivable | 41 | €9,842 | €27,609 | +€17,768 | +181% |
| Cash at bank and in hand | 54/58 | €67,807 | €76,524 | +€8,716 | +12.9% |
| Deferred charges and accrued income | 490/1 | €53,197 | €38,655 | -€14,542 | -27.3% |
| Total equity and liabilities | 10/49 | €192,058 | €601,945 | +€409,887 | +213% |
| Equity | 10/15 | €108,376 | €80,909 | -€27,466 | -25.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €107,303 | €78,409 | -€28,894 | -26.9% |
| Distributable reserves | 133 | €107,303 | €78,409 | -€28,894 | -26.9% |
| Profit (loss) carried forward | 14 | -€1,427 | €0 | +€1,427 | |
| Amounts payable | 17/49 | €83,682 | €521,036 | +€437,353 | +523% |
| Amounts payable after more than one year | 17 | €24,307 | €412,791 | +€388,484 | +1,598% |
| Financial debts | 170/4 | €24,307 | €412,791 | +€388,484 | +1,598% |
| Amounts payable within one year | 42/48 | €58,842 | €105,998 | +€47,156 | +80.1% |
| Current portion of amounts payable after more than one year | 42 | €16,293 | €40,223 | +€23,930 | +147% |
| Trade debts | 44 | €327 | €2,577 | +€2,250 | +688% |
| Suppliers | 440/4 | €327 | €2,577 | +€2,250 | +688% |
| Taxes, remuneration and social security | 45 | €40,132 | €13,615 | -€26,517 | -66.1% |
| Taxes | 450/3 | €39,908 | €13,615 | -€26,293 | -65.9% |
| Remuneration and social security | 454/9 | €224 | €0 | -€224 | -100% |
| Other amounts payable | 47/48 | €2,090 | €49,583 | +€47,494 | +2,273% |
| Accrued charges and deferred income | 492/3 | €533 | €2,246 | +€1,713 | +322% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,421 | €34,337 | +€3,915 | +12.9% |
| Other operating charges | 640/8 | €2,248 | €72,581 | +€70,334 | +3,129% |
| Gross operating margin | 9900 | €97,328 | €203,155 | +€105,827 | +109% |
| Operating profit (loss) | 9901 | €64,659 | €96,238 | +€31,578 | +48.8% |
| Financial income | 75/76B | - | €469 | +€469 | |
| Recurring financial income | 75 | - | €469 | +€469 | |
| Financial charges | 65/66B | €58,530 | €60,975 | +€2,445 | +4.2% |
| Recurring financial charges | 65 | €58,530 | €60,975 | +€2,445 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €6,130 | €35,732 | +€29,602 | +483% |
| Income taxes | 67/77 | €7,557 | €13,615 | +€6,058 | +80.2% |
| Profit (loss) for the period | 9904 | -€1,427 | €22,117 | +€23,544 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,427 | €22,117 | +€23,544 |
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 22 October 2026 via checked.be.