AR 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.
AR Dental
Largest movements
- Cash +€71,548
up €71,548 (+41.1%), from €174,129 to €245,677
mainly Net result for the year (+€113,733) and Other debts (+€70,583)
- Receivables within one year +€12,698
up €12,698 (+114%), from €11,154 to €23,852
of which Other amounts receivable: +€12,966
- Other debts +€70,583
up €70,583 (+164%), from €43,150 to €113,733
- Tax, wage and social debts +€15,466
up €15,466 (+595%), from €2,597 to €18,063
of which Taxes: +€16,504
- Trade debts -€2,844
down €2,844 (-88.0%), from €3,231 to €387
- Gross operating margin +€69,670
up €69,670 (+85.0%), from €82,013 to €151,683
- Taxes +€17,781
up €17,781 (+93.7%), from €18,977 to €36,758
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 | €189,011 | €272,215 | +€83,204 | +44.0% |
| Fixed assets | 21/28 | €1,391 | €606 | -€786 | -56.5% |
| Tangible fixed assets | 22/27 | €1,391 | €606 | -€786 | -56.5% |
| Furniture and vehicles | 24 | €1,391 | €606 | -€786 | -56.5% |
| Current assets | 29/58 | €187,619 | €271,609 | +€83,990 | +44.8% |
| Amounts receivable within one year | 40/41 | €11,154 | €23,852 | +€12,698 | +114% |
| Trade receivables | 40 | €336 | €68 | -€268 | -79.7% |
| Other amounts receivable | 41 | €10,818 | €23,784 | +€12,966 | +120% |
| Cash at bank and in hand | 54/58 | €174,129 | €245,677 | +€71,548 | +41.1% |
| Deferred charges and accrued income | 490/1 | €2,337 | €2,080 | -€257 | -11.0% |
| Total equity and liabilities | 10/49 | €189,011 | €272,215 | +€83,204 | +44.0% |
| Equity | 10/15 | €140,032 | €140,032 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,432 | €121,432 | = | 0.0% |
| Distributable reserves | 133 | €121,432 | €121,432 | = | 0.0% |
| Amounts payable | 17/49 | €48,979 | €132,183 | +€83,204 | +170% |
| Amounts payable within one year | 42/48 | €48,979 | €132,183 | +€83,204 | +170% |
| Trade debts | 44 | €3,231 | €387 | -€2,844 | -88.0% |
| Suppliers | 440/4 | €3,231 | €387 | -€2,844 | -88.0% |
| Taxes, remuneration and social security | 45 | €2,597 | €18,063 | +€15,466 | +595% |
| Taxes | 450/3 | €1,559 | €18,063 | +€16,504 | +1,059% |
| Remuneration and social security | 454/9 | €1,038 | - | -€1,038 | |
| Other amounts payable | 47/48 | €43,150 | €113,733 | +€70,583 | +164% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €938 | €786 | -€152 | -16.2% |
| Other operating charges | 640/8 | - | €150 | +€150 | |
| Gross operating margin | 9900 | €82,013 | €151,683 | +€69,670 | +85.0% |
| Operating profit (loss) | 9901 | €81,075 | €150,747 | +€69,673 | +85.9% |
| Financial income | 75/76B | €0 | €21 | +€21 | +9,436% |
| Recurring financial income | 75 | €0 | €21 | +€21 | +9,436% |
| Financial charges | 65/66B | €175 | €277 | +€103 | +58.7% |
| Recurring financial charges | 65 | €147 | €277 | +€130 | +88.6% |
| Non-recurring financial charges | 66B | €28 | - | -€28 | |
| Profit (loss) for the period before taxes | 9903 | €80,900 | €150,491 | +€69,591 | +86.0% |
| Income taxes | 67/77 | €18,977 | €36,758 | +€17,781 | +93.7% |
| Profit (loss) for the period | 9904 | €61,923 | €113,733 | +€51,810 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,923 | €113,733 | +€51,810 | +83.7% |
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 25 October 2026 via checked.be.