ALW DENTISTE: 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.
ALW DENTISTE
Largest movements
- Tangible fixed assets +€45,418
up €45,418 (+423%), from €10,742 to €56,159
- Cash -€38,151
down €38,151 (-21.4%), from €178,148 to €139,997
mainly Investment in fixed assets (net) (-€49,079) and Receivables within one year (-€19,061)
- Receivables within one year +€19,061
up €19,061 (+368%), from €5,177 to €24,238
of which Other amounts receivable: +€18,834
- Reserves +€24,565
up €24,565 (+13.2%), from €185,916 to €210,480
- Current portion of long-term debt +€6,667
new in 2025: €6,667
- Tax, wage and social debts -€3,892
down €3,892 (-69.8%), from €5,579 to €1,687
of which Taxes: -€5,579
- Gross operating margin -€26,427
down €26,427 (-34.6%), from €76,358 to €49,930
- Taxes -€6,564
down €6,564 (-34.1%), from €19,276 to €12,712
- Other operating charges +€3,184
up €3,184 (+15,919%), from €20 to €3,204
- Financial charges +€2,821
up €2,821 (+94.8%), from €2,976 to €5,797
- Financial income -€1,258
down €1,258 (-99.3%), from €1,267 to €9
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 | €210,099 | €237,714 | +€27,615 | +13.1% |
| Fixed assets | 21/28 | €10,742 | €56,159 | +€45,418 | +423% |
| Tangible fixed assets | 22/27 | €10,742 | €56,159 | +€45,418 | +423% |
| Furniture and vehicles | 24 | €10,742 | €56,159 | +€45,418 | +423% |
| Current assets | 29/58 | €199,357 | €181,555 | -€17,802 | -8.9% |
| Amounts receivable within one year | 40/41 | €5,177 | €24,238 | +€19,061 | +368% |
| Trade receivables | 40 | - | €227 | +€227 | |
| Other amounts receivable | 41 | €5,177 | €24,011 | +€18,834 | +364% |
| Cash at bank and in hand | 54/58 | €178,148 | €139,997 | -€38,151 | -21.4% |
| Deferred charges and accrued income | 490/1 | €16,032 | €17,320 | +€1,288 | +8.0% |
| Total equity and liabilities | 10/49 | €210,099 | €237,714 | +€27,615 | +13.1% |
| Equity | 10/15 | €204,516 | €229,080 | +€24,565 | +12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €185,916 | €210,480 | +€24,565 | +13.2% |
| Distributable reserves | 133 | €185,916 | €210,480 | +€24,565 | +13.2% |
| Amounts payable | 17/49 | €5,583 | €8,634 | +€3,050 | +54.6% |
| Amounts payable within one year | 42/48 | €5,583 | €8,634 | +€3,050 | +54.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,667 | +€6,667 | |
| Trade debts | 44 | - | €280 | +€280 | |
| Suppliers | 440/4 | - | €280 | +€280 | |
| Taxes, remuneration and social security | 45 | €5,579 | €1,687 | -€3,892 | -69.8% |
| Taxes | 450/3 | €5,579 | - | -€5,579 | |
| Remuneration and social security | 454/9 | - | €1,687 | +€1,687 | |
| Other amounts payable | 47/48 | €5 | - | -€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,365 | €3,662 | -€703 | -16.1% |
| Other operating charges | 640/8 | €20 | €3,204 | +€3,184 | +15,919% |
| Gross operating margin | 9900 | €76,358 | €49,930 | -€26,427 | -34.6% |
| Operating profit (loss) | 9901 | €71,973 | €43,065 | -€28,908 | -40.2% |
| Financial income | 75/76B | €1,267 | €9 | -€1,258 | -99.3% |
| Recurring financial income | 75 | €1,267 | €9 | -€1,258 | -99.3% |
| Financial charges | 65/66B | €2,976 | €5,797 | +€2,821 | +94.8% |
| Recurring financial charges | 65 | €2,976 | €5,797 | +€2,821 | +94.8% |
| Profit (loss) for the period before taxes | 9903 | €70,264 | €37,277 | -€32,987 | -46.9% |
| Income taxes | 67/77 | €19,276 | €12,712 | -€6,564 | -34.1% |
| Profit (loss) for the period | 9904 | €50,989 | €24,565 | -€26,424 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,989 | €24,565 | -€26,424 | -51.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.