Amel 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.
Amel Dental
Largest movements
- Cash +€41,721
up €41,721 (+54.7%), from €76,223 to €117,944
mainly Net result for the year (+€62,539) and Tax, wage and social debts (+€24,275)
- Receivables within one year +€36,821
up €36,821 (+493%), from €7,466 to €44,287
of which Other amounts receivable: +€36,494
- Deferred charges and accrued income +€7,857
up €7,857 (+60.8%), from €12,924 to €20,781
- Reserves +€62,539
up €62,539 (+93.4%), from €66,940 to €129,479
- Tax, wage and social debts +€24,275
up €24,275 (+94.6%), from €25,673 to €49,948
- Gross operating margin -€6,150
down €6,150 (-6.7%), from €92,466 to €86,317
- Taxes -€1,398
down €1,398 (-5.4%), from €25,673 to €24,275
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 | €96,613 | €183,988 | +€87,375 | +90.4% |
| Fixed assets | 21/28 | - | €976 | +€976 | |
| Tangible fixed assets | 22/27 | - | €976 | +€976 | |
| Furniture and vehicles | 24 | - | €976 | +€976 | |
| Current assets | 29/58 | €96,613 | €183,012 | +€86,399 | +89.4% |
| Amounts receivable within one year | 40/41 | €7,466 | €44,287 | +€36,821 | +493% |
| Trade receivables | 40 | - | €327 | +€327 | |
| Other amounts receivable | 41 | €7,466 | €43,960 | +€36,494 | +489% |
| Cash at bank and in hand | 54/58 | €76,223 | €117,944 | +€41,721 | +54.7% |
| Deferred charges and accrued income | 490/1 | €12,924 | €20,781 | +€7,857 | +60.8% |
| Total equity and liabilities | 10/49 | €96,613 | €183,988 | +€87,375 | +90.4% |
| Equity | 10/15 | €70,940 | €133,479 | +€62,539 | +88.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €66,940 | €129,479 | +€62,539 | +93.4% |
| Distributable reserves | 133 | €66,940 | €129,479 | +€62,539 | +93.4% |
| Amounts payable | 17/49 | €25,673 | €50,509 | +€24,836 | +96.7% |
| Amounts payable within one year | 42/48 | €25,673 | €50,509 | +€24,836 | +96.7% |
| Trade debts | 44 | - | €562 | +€562 | |
| Suppliers | 440/4 | - | €562 | +€562 | |
| Taxes, remuneration and social security | 45 | €25,673 | €49,948 | +€24,275 | +94.6% |
| Taxes | 450/3 | €25,673 | €49,948 | +€24,275 | +94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €104 | +€104 | |
| Other operating charges | 640/8 | - | €269 | +€269 | |
| Gross operating margin | 9900 | €92,466 | €86,317 | -€6,150 | -6.7% |
| Operating profit (loss) | 9901 | €92,466 | €85,944 | -€6,523 | -7.1% |
| Financial income | 75/76B | €226 | €947 | +€721 | +319% |
| Recurring financial income | 75 | €226 | €947 | +€721 | +319% |
| Financial charges | 65/66B | €79 | €77 | -€2 | -2.9% |
| Recurring financial charges | 65 | €79 | €77 | -€2 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €92,613 | €86,814 | -€5,800 | -6.3% |
| Income taxes | 67/77 | €25,673 | €24,275 | -€1,398 | -5.4% |
| Profit (loss) for the period | 9904 | €66,940 | €62,539 | -€4,401 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,940 | €62,539 | -€4,401 | -6.6% |
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 13 October 2026 via checked.be.