ARGOS DENTAL: what changed
ARGOS DENTAL
Largest movements
- Receivables within one year +€77,240
up €77,240 (+22.2%), from €348,520 to €425,760
of which Other amounts receivable: +€82,240
- Cash +€18,363
up €18,363 (+2,427%), from €756 to €19,119
mainly Net result for the year (+€97,203) and Tax, wage and social debts (+€36,468)
- Tangible fixed assets -€6,229
down €6,229 (-20.4%), from €30,535 to €24,306
of which Other tangible fixed assets: -€8,089
- Profit (loss) carried forward +€97,203
up €97,203 (+54.7%), from €177,610 to €274,813
- Tax, wage and social debts +€36,468
up €36,468 (+51.0%), from €71,556 to €108,024
of which Taxes: +€46,128
- Accrued charges and deferred income -€29,559
no longer reported in 2025 (was €29,559)
- Current portion of long-term debt -€16,503
no longer reported in 2025 (was €16,503)
- Trade debts +€6,720
up €6,720 (+12.2%), from €54,984 to €61,704
- Gross operating margin +€83,169
up €83,169 (+67.7%), from €122,833 to €206,002
- Staff costs +€19,638
up €19,638 (+31.9%), from €61,534 to €81,173
- Taxes +€16,231
up €16,231 (+83.8%), from €19,364 to €35,596
- Other operating charges -€8,760
down €8,760 (-99.3%), from €8,818 to €58
- Depreciation -€2,834
down €2,834 (-19.4%), from €14,602 to €11,768
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €379,812 | €469,185 | +€89,374 | +23.5% |
| Fixed assets | 21/28 | €30,535 | €24,306 | -€6,229 | -20.4% |
| Tangible fixed assets | 22/27 | €30,535 | €24,306 | -€6,229 | -20.4% |
| Plant, machinery and equipment | 23 | €598 | €5,353 | +€4,756 | +796% |
| Furniture and vehicles | 24 | €12,623 | €9,728 | -€2,896 | -22.9% |
| Other tangible fixed assets | 26 | €17,314 | €9,225 | -€8,089 | -46.7% |
| Current assets | 29/58 | €349,276 | €444,879 | +€95,603 | +27.4% |
| Amounts receivable within one year | 40/41 | €348,520 | €425,760 | +€77,240 | +22.2% |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Other amounts receivable | 41 | €343,520 | €425,760 | +€82,240 | +23.9% |
| Cash at bank and in hand | 54/58 | €756 | €19,119 | +€18,363 | +2,427% |
| Total equity and liabilities | 10/49 | €379,812 | €469,185 | +€89,374 | +23.5% |
| Equity | 10/15 | €198,070 | €295,273 | +€97,203 | +49.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,610 | €274,813 | +€97,203 | +54.7% |
| Amounts payable | 17/49 | €181,742 | €173,913 | -€7,829 | -4.3% |
| Amounts payable after more than one year | 17 | €4,185 | - | -€4,185 | |
| Financial debts | 170/4 | €4,185 | - | -€4,185 | |
| Amounts payable within one year | 42/48 | €147,998 | €173,913 | +€25,915 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €16,503 | - | -€16,503 | |
| Financial debts | 43 | €4,955 | €4,185 | -€770 | -15.5% |
| Credit institutions | 430/8 | €4,955 | €4,185 | -€770 | -15.5% |
| Trade debts | 44 | €54,984 | €61,704 | +€6,720 | +12.2% |
| Suppliers | 440/4 | €54,984 | €61,704 | +€6,720 | +12.2% |
| Taxes, remuneration and social security | 45 | €71,556 | €108,024 | +€36,468 | +51.0% |
| Taxes | 450/3 | €53,699 | €99,827 | +€46,128 | +85.9% |
| Remuneration and social security | 454/9 | €17,857 | €8,197 | -€9,660 | -54.1% |
| Accrued charges and deferred income | 492/3 | €29,559 | - | -€29,559 | |
| Remuneration, social security and pensions | 62 | €61,534 | €81,173 | +€19,638 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,602 | €11,768 | -€2,834 | -19.4% |
| Other operating charges | 640/8 | €8,818 | €58 | -€8,760 | -99.3% |
| Gross operating margin | 9900 | €122,833 | €206,002 | +€83,169 | +67.7% |
| Operating profit (loss) | 9901 | €37,878 | €113,003 | +€75,125 | +198% |
| Financial income | 75/76B | €21,742 | €20,854 | -€888 | -4.1% |
| Recurring financial income | 75 | €21,742 | €20,854 | -€888 | -4.1% |
| Financial charges | 65/66B | €1,234 | €1,059 | -€176 | -14.2% |
| Recurring financial charges | 65 | €1,234 | €1,059 | -€176 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €58,386 | €132,798 | +€74,413 | +127% |
| Income taxes | 67/77 | €19,364 | €35,596 | +€16,231 | +83.8% |
| Profit (loss) for the period | 9904 | €39,021 | €97,203 | +€58,181 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €39,021 | €97,203 | +€58,181 | +149% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.