AN 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.
AN Dental
Largest movements
- Tangible fixed assets -€19,409
down €19,409 (-54.0%), from €35,963 to €16,554
of which Leasing and similar rights: -€18,787
- Cash +€17,275
up €17,275 (+106%), from €16,320 to €33,595
mainly Depreciation (+€19,409) and Receivables within one year (+€11,368)
- Receivables within one year -€11,368
down €11,368 (-54.0%), from €21,059 to €9,690
of which Trade receivables: -€18,750
- Debts after one year -€14,381
no longer reported in 2025 (was €14,381)
- Profit (loss) carried forward +€8,081
up €8,081 (+22.4%), from €36,006 to €44,088
- Current portion of long-term debt -€3,821
down €3,821 (-21.0%), from €18,202 to €14,381
- Tax, wage and social debts -€2,292
no longer reported in 2025 (was €2,292)
of which Remuneration and social security: -€1,425
- Gross operating margin +€6,110
up €6,110 (+23.4%), from €26,139 to €32,249
- Taxes +€1,480
up €1,480 (+171%), from €867 to €2,347
- Financial charges -€731
down €731 (-28.3%), from €2,584 to €1,853
- Other operating charges -€384
down €384 (-35.4%), from €1,084 to €701
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 | €74,998 | €61,623 | -€13,376 | -17.8% |
| Fixed assets | 21/28 | €35,963 | €16,554 | -€19,409 | -54.0% |
| Tangible fixed assets | 22/27 | €35,963 | €16,554 | -€19,409 | -54.0% |
| Furniture and vehicles | 24 | €2,145 | €1,523 | -€622 | -29.0% |
| Leasing and similar rights | 25 | €33,818 | €15,030 | -€18,787 | -55.6% |
| Current assets | 29/58 | €39,035 | €45,069 | +€6,034 | +15.5% |
| Amounts receivable within one year | 40/41 | €21,059 | €9,690 | -€11,368 | -54.0% |
| Trade receivables | 40 | €18,750 | - | -€18,750 | |
| Other amounts receivable | 41 | €2,309 | €9,690 | +€7,382 | +320% |
| Cash at bank and in hand | 54/58 | €16,320 | €33,595 | +€17,275 | +106% |
| Deferred charges and accrued income | 490/1 | €1,657 | €1,784 | +€127 | +7.6% |
| Total equity and liabilities | 10/49 | €74,998 | €61,623 | -€13,376 | -17.8% |
| Equity | 10/15 | €37,256 | €45,338 | +€8,081 | +21.7% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,006 | €44,088 | +€8,081 | +22.4% |
| Amounts payable | 17/49 | €37,742 | €16,285 | -€21,457 | -56.9% |
| Amounts payable after more than one year | 17 | €14,381 | - | -€14,381 | |
| Financial debts | 170/4 | €14,381 | - | -€14,381 | |
| Amounts payable within one year | 42/48 | €23,361 | €16,285 | -€7,076 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €18,202 | €14,381 | -€3,821 | -21.0% |
| Trade debts | 44 | €2,275 | €1,904 | -€371 | -16.3% |
| Suppliers | 440/4 | €2,275 | €1,904 | -€371 | -16.3% |
| Taxes, remuneration and social security | 45 | €2,292 | - | -€2,292 | |
| Taxes | 450/3 | €867 | - | -€867 | |
| Remuneration and social security | 454/9 | €1,425 | - | -€1,425 | |
| Other amounts payable | 47/48 | €593 | - | -€593 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,409 | €19,409 | = | 0.0% |
| Other operating charges | 640/8 | €1,084 | €701 | -€384 | -35.4% |
| Gross operating margin | 9900 | €26,139 | €32,249 | +€6,110 | +23.4% |
| Operating profit (loss) | 9901 | €5,645 | €12,139 | +€6,494 | +115% |
| Financial income | 75/76B | €70 | €142 | +€72 | +104% |
| Recurring financial income | 75 | €70 | €142 | +€72 | +104% |
| Financial charges | 65/66B | €2,584 | €1,853 | -€731 | -28.3% |
| Recurring financial charges | 65 | €2,584 | €1,853 | -€731 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €3,131 | €10,428 | +€7,297 | +233% |
| Income taxes | 67/77 | €867 | €2,347 | +€1,480 | +171% |
| Profit (loss) for the period | 9904 | €2,264 | €8,081 | +€5,817 | +257% |
| Profit (loss) for the period to be appropriated | 9905 | €2,264 | €8,081 | +€5,817 | +257% |
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 21 October 2026 via checked.be.