API 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.
API Dental
Largest movements
- Tangible fixed assets +€56,648
up €56,648 (+500.6%), from €11,317 to €67,965
of which Other tangible fixed assets: +€49,869
- Deferred charges and accrued income +€28,587
up €28,587 (+323.7%), from €8,830 to €37,418
- Cash -€16,951
down €16,951 (-22.7%), from €74,806 to €57,856
mainly Contributions, distributions and other (-€75,000) and Investment in fixed assets (net) (-€61,097)
- Intangible fixed assets -€4,900
down €4,900 (-16.5%), from €29,628 to €24,728
- Other debts +€37,079
up €37,079 (+63.3%), from €58,580 to €95,660
- Tax, wage and social debts +€10,144
up €10,144 (+145.3%), from €6,982 to €17,126
- Profit (loss) carried forward +€8,953
up €8,953 (+16.8%), from €53,182 to €62,135
- Trade debts +€7,148
up €7,148 (+796.4%), from €897 to €8,045
- Gross operating margin +€50,995
up €50,995 (+59.0%), from €86,376 to €137,371
- Financial charges -€14,469
down €14,469 (-44.9%), from €32,193 to €17,724
- Taxes +€13,563
up €13,563 (+109.5%), from €12,382 to €25,944
- Depreciation +€2,046
up €2,046 (+27.8%), from €7,363 to €9,409
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,642 | €187,966 | +€63,325 | +50.8% |
| Fixed assets | 21/28 | €41,005 | €92,693 | +€51,688 | +126.1% |
| Intangible fixed assets | 21 | €29,628 | €24,728 | -€4,900 | -16.5% |
| Tangible fixed assets | 22/27 | €11,317 | €67,965 | +€56,648 | +500.6% |
| Plant, machinery and equipment | 23 | €1,914 | €774 | -€1,140 | -59.6% |
| Furniture and vehicles | 24 | €1,444 | €9,363 | +€7,919 | +548.5% |
| Other tangible fixed assets | 26 | €7,959 | €57,828 | +€49,869 | +626.6% |
| Financial fixed assets | 28 | €60 | - | -€60 | |
| Current assets | 29/58 | €83,637 | €95,273 | +€11,637 | +13.9% |
| Cash at bank and in hand | 54/58 | €74,806 | €57,856 | -€16,951 | -22.7% |
| Deferred charges and accrued income | 490/1 | €8,830 | €37,418 | +€28,587 | +323.7% |
| Total equity and liabilities | 10/49 | €124,642 | €187,966 | +€63,325 | +50.8% |
| Equity | 10/15 | €58,182 | €67,135 | +€8,953 | +15.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,182 | €62,135 | +€8,953 | +16.8% |
| Amounts payable | 17/49 | €66,460 | €120,831 | +€54,371 | +81.8% |
| Amounts payable within one year | 42/48 | €66,460 | €120,831 | +€54,371 | +81.8% |
| Trade debts | 44 | €897 | €8,045 | +€7,148 | +796.4% |
| Suppliers | 440/4 | €897 | €8,045 | +€7,148 | +796.4% |
| Taxes, remuneration and social security | 45 | €6,982 | €17,126 | +€10,144 | +145.3% |
| Taxes | 450/3 | €6,982 | €17,126 | +€10,144 | +145.3% |
| Other amounts payable | 47/48 | €58,580 | €95,660 | +€37,079 | +63.3% |
| Remuneration, social security and pensions | 62 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,363 | €9,409 | +€2,046 | +27.8% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €86,376 | €137,371 | +€50,995 | +59.0% |
| Operating profit (loss) | 9901 | €78,090 | €127,267 | +€49,177 | +63.0% |
| Financial income | 75/76B | €273 | €355 | +€81 | +29.8% |
| Recurring financial income | 75 | €273 | €355 | +€81 | +29.8% |
| Financial charges | 65/66B | €32,193 | €17,724 | -€14,469 | -44.9% |
| Recurring financial charges | 65 | €32,193 | €17,724 | -€14,469 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €46,170 | €109,898 | +€63,728 | +138.0% |
| Income taxes | 67/77 | €12,382 | €25,944 | +€13,563 | +109.5% |
| Profit (loss) for the period | 9904 | €33,788 | €83,953 | +€50,165 | +148.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,788 | €83,953 | +€50,165 | +148.5% |
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 11 October 2026 via checked.be.