Amelodent: what changed
Two fiscal 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.
What changed
Amelodent
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€163,295
2024 · €160,295+€2,999
Equity
€416,623
2024 · €297,329+€119,295
Cash
€311,294
2024 · €162,121+€149,173
Balance sheet total
€1.5m
2024 · €1.5m+€11,508
Largest movements
Assets
- Cash +€149,173
up €149,173 (+92.0%), from €162,121 to €311,294
mainly Net result for the year (+€163,295) and Depreciation (+€104,999)
- Current investments -€92,000
down €92,000 (-74.2%), from €124,000 to €32,000
- Tangible fixed assets -€48,444
down €48,444 (-4.2%), from €1.2m to €1.1m
of which Furniture and vehicles: -€40,044
Equity and liabilities
- Reserves +€119,200
up €119,200 (+42.8%), from €278,260 to €397,460
- Debts after one year -€87,688
down €87,688 (-9.4%), from €930,609 to €842,921
Income statement
- Financial charges -€4,879
down €4,879 (-19.2%), from €25,373 to €20,493
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.
Result 2024
€160,295
Gross operating margin
+€2,848
Staff costs
-€1,006
Depreciation
+€1,977
Other operating charges
-€398
Financial income
-€2,517
Financial charges
+€4,879
Taxes
-€2,783
Result 2025
€163,295
Cash bridge derived
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.
From operations
+€252,800
Investment
+€36,445
Financing
-€140,072
Cash 2024
€162,121
From operations (derived)
+€252,800
Net result for the year
+€163,295
Depreciation
+€104,999
Receivables within one year
-€3,996
Deferred charges and accrued income
+€216
Trade debts
-€2,654
Tax, wage and social debts
+€1,881
Advances received
-€1,899
Other debts
-€9,043
Investment (derived)
+€36,445
Investment in fixed assets (net)
-€55,555
Current investments
+€92,000
Financing
-€140,072
Debts after one year
-€87,688
Current portion of long-term debt
-€8,383
Contributions, distributions and other
-€44,000
Cash 2025
€311,294
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,466,853 | €1,478,362 | +€11,508 | +0.8% |
| Fixed assets | 21/28 | €1,159,549 | €1,110,105 | -€49,444 | -4.3% |
| Intangible fixed assets | 21 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Tangible fixed assets | 22/27 | €1,156,549 | €1,108,105 | -€48,444 | -4.2% |
| Land and buildings | 22 | €881,315 | €870,297 | -€11,018 | -1.3% |
| Plant, machinery and equipment | 23 | €157,979 | €153,847 | -€4,132 | -2.6% |
| Furniture and vehicles | 24 | €117,255 | €77,212 | -€40,044 | -34.2% |
| Other tangible fixed assets | 26 | - | €6,750 | +€6,750 | |
| Current assets | 29/58 | €307,305 | €368,257 | +€60,952 | +19.8% |
| Amounts receivable within one year | 40/41 | €19,864 | €23,860 | +€3,996 | +20.1% |
| Trade receivables | 40 | €3,314 | €0 | -€3,314 | -100.0% |
| Other amounts receivable | 41 | €16,550 | €23,860 | +€7,310 | +44.2% |
| Current investments | 50/53 | €124,000 | €32,000 | -€92,000 | -74.2% |
| Cash at bank and in hand | 54/58 | €162,121 | €311,294 | +€149,173 | +92.0% |
| Deferred charges and accrued income | 490/1 | €1,320 | €1,103 | -€216 | -16.4% |
| Total equity and liabilities | 10/49 | €1,466,853 | €1,478,362 | +€11,508 | +0.8% |
| Equity | 10/15 | €297,329 | €416,623 | +€119,295 | +40.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €278,260 | €397,460 | +€119,200 | +42.8% |
| Distributable reserves | 133 | €278,260 | €397,460 | +€119,200 | +42.8% |
| Profit (loss) carried forward | 14 | €469 | €563 | +€95 | +20.2% |
| Amounts payable | 17/49 | €1,169,525 | €1,061,739 | -€107,786 | -9.2% |
| Amounts payable after more than one year | 17 | €930,609 | €842,921 | -€87,688 | -9.4% |
| Financial debts | 170/4 | €930,609 | €842,921 | -€87,688 | -9.4% |
| Amounts payable within one year | 42/48 | €238,916 | €218,818 | -€20,098 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €96,072 | €87,688 | -€8,383 | -8.7% |
| Trade debts | 44 | €17,370 | €14,716 | -€2,654 | -15.3% |
| Suppliers | 440/4 | €17,370 | €14,716 | -€2,654 | -15.3% |
| Advances received on contracts in progress | 46 | €25,972 | €24,074 | -€1,899 | -7.3% |
| Taxes, remuneration and social security | 45 | €31,817 | €33,698 | +€1,881 | +5.9% |
| Taxes | 450/3 | €19,729 | €19,870 | +€141 | +0.7% |
| Remuneration and social security | 454/9 | €12,088 | €13,828 | +€1,740 | +14.4% |
| Other amounts payable | 47/48 | €67,685 | €58,642 | -€9,043 | -13.4% |
| Remuneration, social security and pensions | 62 | €72,567 | €73,573 | +€1,006 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,976 | €104,999 | -€1,977 | -1.8% |
| Other operating charges | 640/8 | €3,878 | €4,276 | +€398 | +10.3% |
| Gross operating margin | 9900 | €429,904 | €432,752 | +€2,848 | +0.7% |
| Operating profit (loss) | 9901 | €246,483 | €249,904 | +€3,420 | +1.4% |
| Financial income | 75/76B | €4,792 | €2,276 | -€2,517 | -52.5% |
| Recurring financial income | 75 | €4,792 | €2,276 | -€2,517 | -52.5% |
| Financial charges | 65/66B | €25,373 | €20,493 | -€4,879 | -19.2% |
| Recurring financial charges | 65 | €25,373 | €20,493 | -€4,879 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €225,903 | €231,686 | +€5,783 | +2.6% |
| Income taxes | 67/77 | €65,608 | €68,391 | +€2,783 | +4.2% |
| Profit (loss) for the period | 9904 | €160,295 | €163,295 | +€2,999 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €160,295 | €163,295 | +€2,999 | +1.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.