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AREDENTAL: 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

AREDENTAL

BE 0795.430.484
NACE 86.230, Dental practice
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€103,144
2023 · €12,306-€115,450
Equity
-€60,837
2023 · €42,306-€103,144
Cash
€205
2023 · €5,439-€5,234
Balance sheet total
€1.2m
2023 · €580,760+€587,990

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets +€598,367

    up €598,367 (+126.4%), from €473,306 to €1.1m

    of which Land and buildings: +€394,754

Equity and liabilities
  • Debts after one year +€594,158

    up €594,158 (+149.2%), from €398,298 to €992,456

  • Profit (loss) carried forward -€103,144

    down €103,144, from €12,306 to -€90,837

  • Tax, wage and social debts +€34,137

    up €34,137 (+179.1%), from €19,055 to €53,192

    of which Taxes: +€25,052

  • Current portion of long-term debt +€29,175

    up €29,175 (+138.2%), from €21,111 to €50,286

  • Trade debts +€20,633

    up €20,633 (+125.7%), from €16,412 to €37,045

Income statement
  • Gross operating margin -€43,652

    down €43,652, from €35,924 to -€7,728

  • Depreciation +€39,352

    up €39,352 (+294.9%), from €13,342 to €52,694

  • Financial charges +€24,800

    up €24,800 (+517.2%), from €4,795 to €29,595

  • Other operating charges +€6,486

    up €6,486 (+1687.1%), from €384 to €6,871

  • Staff costs +€5,814

    new in 2024: €5,814

From the 2023 result to the 2024 result

effect on the 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 2023 €12,306
Gross operating margin -€43,652
Staff costs -€5,814
Depreciation -€39,352
Other operating charges -€6,486
Financial income -€23
Financial charges -€24,800
Taxes +€4,678
Result 2024 -€103,144

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€11,934
Investment -€641,206
Financing +€624,038
Cash 2023 €5,439
Net result for the year -€103,144
Depreciation +€52,694
Deferred charges and accrued income -€4,712
Trade debts +€20,633
Tax, wage and social debts +€34,137
Other debts +€12,326
Investment in fixed assets (net) -€641,206
Debts after one year +€594,158
Current portion of long-term debt +€29,175
Short-term financial debts +€705
Cash 2024 €205
Every line side by side 42 lines
Line Code 2023 2024 Change %
Total assets 20/58 €580,760 €1,168,749 +€587,990 +101.2%
Fixed assets 21/28 €574,676 €1,163,188 +€588,512 +102.4%
Intangible fixed assets 21 €96,070 €86,215 -€9,855 -10.3%
Tangible fixed assets 22/27 €473,306 €1,071,673 +€598,367 +126.4%
Land and buildings 22 €451,188 €845,941 +€394,754 +87.5%
Plant, machinery and equipment 23 €22,119 €18,179 -€3,940 -17.8%
Furniture and vehicles 24 - €6,315 +€6,315
Leasing and similar rights 25 - €201,239 +€201,239
Financial fixed assets 28 €5,300 €5,300 = 0.0%
Current assets 29/58 €6,083 €5,561 -€522 -8.6%
Cash at bank and in hand 54/58 €5,439 €205 -€5,234 -96.2%
Deferred charges and accrued income 490/1 €645 €5,357 +€4,712 +731.0%
Total equity and liabilities 10/49 €580,760 €1,168,749 +€587,990 +101.2%
Equity 10/15 €42,306 -€60,837 -€103,144
Contributions 10/11 €30,000 €30,000 = 0.0%
Profit (loss) carried forward 14 €12,306 -€90,837 -€103,144
Amounts payable 17/49 €538,453 €1,229,587 +€691,133 +128.4%
Amounts payable after more than one year 17 €398,298 €992,456 +€594,158 +149.2%
Financial debts 170/4 €398,298 €992,456 +€594,158 +149.2%
Amounts payable within one year 42/48 €140,155 €237,131 +€96,976 +69.2%
Current portion of amounts payable after more than one year 42 €21,111 €50,286 +€29,175 +138.2%
Financial debts 43 - €705 +€705
Credit institutions 430/8 - €705 +€705
Trade debts 44 €16,412 €37,045 +€20,633 +125.7%
Suppliers 440/4 €16,412 €37,045 +€20,633 +125.7%
Taxes, remuneration and social security 45 €19,055 €53,192 +€34,137 +179.1%
Taxes 450/3 €19,055 €44,108 +€25,052 +131.5%
Remuneration and social security 454/9 - €9,085 +€9,085
Other amounts payable 47/48 €83,577 €95,903 +€12,326 +14.7%
Remuneration, social security and pensions 62 - €5,814 +€5,814
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €13,342 €52,694 +€39,352 +294.9%
Other operating charges 640/8 €384 €6,871 +€6,486 +1687.1%
Gross operating margin 9900 €35,924 -€7,728 -€43,652
Operating profit (loss) 9901 €22,198 -€73,107 -€95,305
Financial income 75/76B €23 - -€23
Recurring financial income 75 €23 - -€23
Financial charges 65/66B €4,795 €29,595 +€24,800 +517.2%
Recurring financial charges 65 €4,795 €29,595 +€24,800 +517.2%
Profit (loss) for the period before taxes 9903 €17,425 -€102,702 -€120,128
Income taxes 67/77 €5,119 €441 -€4,678 -91.4%
Profit (loss) for the period 9904 €12,306 -€103,144 -€115,450
Profit (loss) for the period to be appropriated 9905 €12,306 -€103,144 -€115,450

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.