AM DENTAL: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
AM DENTAL
Largest movements
- Tangible fixed assets +€61,052
up €61,052 (+15.7%), from €387,919 to €448,971
of which Furniture and vehicles: +€79,786
- Receivables within one year +€25,556
up €25,556 (+29.2%), from €87,440 to €112,996
- Cash +€8,593
up €8,593 (+11.1%), from €77,088 to €85,680
mainly Net result for the year (+€128,218) and Depreciation (+€80,816)
- Profit (loss) carried forward +€128,218
up €128,218 (+35.3%), from €362,937 to €491,155
- Debts after one year -€22,684
down €22,684 (-18.7%), from €121,136 to €98,452
- Trade debts -€13,930
down €13,930 (-60.9%), from €22,877 to €8,947
- Turnover -€1.4m
no longer reported in 2025 (was €1.4m)
- Purchases and services -€1.1m
no longer reported in 2025 (was €1.1m)
- Gross operating margin +€44,071
up €44,071 (+15.0%), from €293,943 to €338,014
- Other operating charges -€19,347
down €19,347 (-59.5%), from €32,493 to €13,146
- Depreciation -€19,284
down €19,284 (-19.3%), from €100,100 to €80,816
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 | €579,703 | €674,903 | +€95,200 | +16.4% |
| Fixed assets | 21/28 | €411,209 | €472,261 | +€61,052 | +14.8% |
| Tangible fixed assets | 22/27 | €387,919 | €448,971 | +€61,052 | +15.7% |
| Land and buildings | 22 | €190,390 | €178,449 | -€11,941 | -6.3% |
| Plant, machinery and equipment | 23 | €44,107 | €1,644 | -€42,463 | -96.3% |
| Furniture and vehicles | 24 | €152,021 | €231,807 | +€79,786 | +52.5% |
| Other tangible fixed assets | 26 | €1,401 | €37,072 | +€35,671 | +2,546% |
| Financial fixed assets | 28 | €23,290 | €23,290 | = | 0.0% |
| Current assets | 29/58 | €168,494 | €202,642 | +€34,148 | +20.3% |
| Amounts receivable within one year | 40/41 | €87,440 | €112,996 | +€25,556 | +29.2% |
| Other amounts receivable | 41 | €87,440 | €112,996 | +€25,556 | +29.2% |
| Cash at bank and in hand | 54/58 | €77,088 | €85,680 | +€8,593 | +11.1% |
| Deferred charges and accrued income | 490/1 | €3,965 | €3,965 | = | 0.0% |
| Total equity and liabilities | 10/49 | €579,703 | €674,903 | +€95,200 | +16.4% |
| Equity | 10/15 | €378,932 | €507,150 | +€128,218 | +33.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,595 | €3,595 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,595 | €3,595 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,595 | €3,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | €362,937 | €491,155 | +€128,218 | +35.3% |
| Amounts payable | 17/49 | €200,771 | €167,753 | -€33,018 | -16.4% |
| Amounts payable after more than one year | 17 | €121,136 | €98,452 | -€22,684 | -18.7% |
| Financial debts | 170/4 | €121,136 | €98,452 | -€22,684 | -18.7% |
| Amounts payable within one year | 42/48 | €79,635 | €69,301 | -€10,334 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €53,967 | €54,143 | +€177 | +0.3% |
| Trade debts | 44 | €22,877 | €8,947 | -€13,930 | -60.9% |
| Suppliers | 440/4 | €22,877 | €8,947 | -€13,930 | -60.9% |
| Taxes, remuneration and social security | 45 | €2,791 | €6,211 | +€3,419 | +122% |
| Taxes | 450/3 | €1,425 | €0 | -€1,425 | -100% |
| Remuneration and social security | 454/9 | €1,366 | €6,211 | +€4,845 | +355% |
| Turnover | 70 | €1,426,985 | - | -€1.4m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,146,040 | - | -€1.1m | |
| Remuneration, social security and pensions | 62 | €83,491 | €86,836 | +€3,345 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,100 | €80,816 | -€19,284 | -19.3% |
| Other operating charges | 640/8 | €32,493 | €13,146 | -€19,347 | -59.5% |
| Gross operating margin | 9900 | €293,943 | €338,014 | +€44,071 | +15.0% |
| Operating profit (loss) | 9901 | €77,860 | €157,217 | +€79,357 | +102% |
| Financial charges | 65/66B | €5,097 | €7,041 | +€1,943 | +38.1% |
| Recurring financial charges | 65 | €5,097 | €7,041 | +€1,943 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €72,762 | €150,176 | +€77,414 | +106% |
| Income taxes | 67/77 | €34,399 | €21,958 | -€12,441 | -36.2% |
| Profit (loss) for the period | 9904 | €38,363 | €128,218 | +€89,855 | +234% |
| Profit (loss) for the period to be appropriated | 9905 | €38,363 | €128,218 | +€89,855 | +234% |
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 1 November 2026 via checked.be.