Aristodent: 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.
Aristodent
Largest movements
- Intangible fixed assets -€36,606
down €36,606 (-25.0%), from €146,422 to €109,817
- Deferred charges and accrued income +€17,166
up €17,166 (+69.6%), from €24,656 to €41,822
- Cash +€12,601
up €12,601 (+31.4%), from €40,082 to €52,682
mainly Net result for the year (+€113,900) and Other debts (+€113,058)
- Tangible fixed assets +€11,732
up €11,732 (+101%), from €11,585 to €23,316
of which Plant, machinery and equipment: +€9,214
- Stocks and contracts -€5,464
down €5,464 (-21.6%), from €25,307 to €19,843
- Other debts +€113,058
up €113,058 (+3,025%), from €3,737 to €116,795
- Profit (loss) carried forward -€77,632
no longer reported in 2025 (was €77,632)
- Debts after one year -€52,543
down €52,543 (-63.0%), from €83,368 to €30,825
- Tax, wage and social debts +€7,090
up €7,090 (+71.4%), from €9,930 to €17,020
of which Taxes: +€7,984
- Trade debts +€6,577
up €6,577 (+222%), from €2,965 to €9,542
- Gross operating margin +€150,898
up €150,898 (+176%), from €85,813 to €236,711
- Taxes +€35,751
up €35,751 (+8,494%), from €421 to €36,172
- Staff costs +€7,126
up €7,126 (+22.4%), from €31,743 to €38,869
- Depreciation -€5,603
down €5,603 (-11.2%), from €49,877 to €44,274
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 | €251,958 | €247,782 | -€4,176 | -1.7% |
| Fixed assets | 21/28 | €158,007 | €133,133 | -€24,874 | -15.7% |
| Intangible fixed assets | 21 | €146,422 | €109,817 | -€36,606 | -25.0% |
| Tangible fixed assets | 22/27 | €11,585 | €23,316 | +€11,732 | +101% |
| Plant, machinery and equipment | 23 | €7,587 | €16,802 | +€9,214 | +121% |
| Furniture and vehicles | 24 | €3,997 | €6,515 | +€2,517 | +63.0% |
| Current assets | 29/58 | €93,951 | €114,650 | +€20,698 | +22.0% |
| Stocks and contracts in progress | 3 | €25,307 | €19,843 | -€5,464 | -21.6% |
| Stocks | 30/36 | €25,307 | €19,843 | -€5,464 | -21.6% |
| Amounts receivable within one year | 40/41 | €3,907 | €303 | -€3,604 | -92.3% |
| Trade receivables | 40 | €3,907 | - | -€3,907 | |
| Other amounts receivable | 41 | - | €303 | +€303 | |
| Cash at bank and in hand | 54/58 | €40,082 | €52,682 | +€12,601 | +31.4% |
| Deferred charges and accrued income | 490/1 | €24,656 | €41,822 | +€17,166 | +69.6% |
| Total equity and liabilities | 10/49 | €251,958 | €247,782 | -€4,176 | -1.7% |
| Equity | 10/15 | €98,092 | €20,460 | -€77,632 | -79.1% |
| 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 | €77,632 | - | -€77,632 | |
| Amounts payable | 17/49 | €153,866 | €227,322 | +€73,456 | +47.7% |
| Amounts payable after more than one year | 17 | €83,368 | €30,825 | -€52,543 | -63.0% |
| Financial debts | 170/4 | €83,368 | €30,825 | -€52,543 | -63.0% |
| Amounts payable within one year | 42/48 | €70,384 | €195,900 | +€125,515 | +178% |
| Current portion of amounts payable after more than one year | 42 | €53,752 | €52,543 | -€1,210 | -2.3% |
| Trade debts | 44 | €2,965 | €9,542 | +€6,577 | +222% |
| Suppliers | 440/4 | €2,965 | €9,542 | +€6,577 | +222% |
| Taxes, remuneration and social security | 45 | €9,930 | €17,020 | +€7,090 | +71.4% |
| Taxes | 450/3 | €1,635 | €9,619 | +€7,984 | +488% |
| Remuneration and social security | 454/9 | €8,295 | €7,401 | -€894 | -10.8% |
| Other amounts payable | 47/48 | €3,737 | €116,795 | +€113,058 | +3,025% |
| Accrued charges and deferred income | 492/3 | €114 | €598 | +€484 | +424% |
| Remuneration, social security and pensions | 62 | €31,743 | €38,869 | +€7,126 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,877 | €44,274 | -€5,603 | -11.2% |
| Other operating charges | 640/8 | €2,159 | €2,254 | +€94 | +4.4% |
| Gross operating margin | 9900 | €85,813 | €236,711 | +€150,898 | +176% |
| Operating profit (loss) | 9901 | €2,033 | €151,315 | +€149,282 | +7,341% |
| Financial income | 75/76B | €321 | €1 | -€320 | -99.8% |
| Recurring financial income | 75 | €321 | €1 | -€320 | -99.8% |
| Financial charges | 65/66B | €1,561 | €1,243 | -€318 | -20.4% |
| Recurring financial charges | 65 | €1,561 | €1,243 | -€318 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €793 | €150,073 | +€149,280 | +18,828% |
| Income taxes | 67/77 | €421 | €36,172 | +€35,751 | +8,494% |
| Profit (loss) for the period | 9904 | €372 | €113,900 | +€113,528 | +30,521% |
| Profit (loss) for the period to be appropriated | 9905 | €372 | €113,900 | +€113,528 | +30,521% |
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 31 October 2026 via checked.be.