Art Dentist: 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.
Art Dentist
Largest movements
- Financial fixed assets +€283,938
up €283,938 (+7,098%), from €4,000 to €287,938
- Receivables within one year +€202,723
up €202,723 (+696%), from €29,133 to €231,856
of which Other amounts receivable: +€196,710
- Cash -€53,671
down €53,671 (-67.9%), from €79,035 to €25,364
mainly Investment in fixed assets (net) (-€285,007) and Receivables within one year (-€202,723)
- Debts after one year +€177,863
new in 2025: €177,863
- Reserves +€154,615
up €154,615 (+105%), from €147,020 to €301,635
- Tax, wage and social debts +€49,900
up €49,900 (+239%), from €20,910 to €70,811
of which Taxes: +€43,921
- Current portion of long-term debt +€32,137
new in 2025: €32,137
- Other debts +€16,000
new in 2025: €16,000
- Gross operating margin +€64,000
up €64,000 (+38.4%), from €166,555 to €230,554
- Staff costs -€43,233
down €43,233 (-58.0%), from €74,545 to €31,312
- Taxes +€27,079
up €27,079 (+152%), from €17,854 to €44,933
- Financial income +€5,239
new in 2025: €5,239
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 | €173,294 | €605,345 | +€432,051 | +249% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €64,939 | €347,739 | +€282,800 | +435% |
| Tangible fixed assets | 22/27 | €60,939 | €59,802 | -€1,137 | -1.9% |
| Plant, machinery and equipment | 23 | - | €1,069 | +€1,069 | |
| Furniture and vehicles | 24 | €60,939 | €58,733 | -€2,206 | -3.6% |
| Financial fixed assets | 28 | €4,000 | €287,938 | +€283,938 | +7,098% |
| Current assets | 29/58 | €108,355 | €257,606 | +€149,251 | +138% |
| Amounts receivable within one year | 40/41 | €29,133 | €231,856 | +€202,723 | +696% |
| Trade receivables | 40 | - | €6,013 | +€6,013 | |
| Other amounts receivable | 41 | €29,133 | €225,843 | +€196,710 | +675% |
| Cash at bank and in hand | 54/58 | €79,035 | €25,364 | -€53,671 | -67.9% |
| Deferred charges and accrued income | 490/1 | €187 | €386 | +€199 | +107% |
| Total equity and liabilities | 10/49 | €173,294 | €605,345 | +€432,051 | +249% |
| Equity | 10/15 | €152,020 | €306,635 | +€154,615 | +102% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €147,020 | €301,635 | +€154,615 | +105% |
| Distributable reserves | 133 | €147,020 | €301,635 | +€154,615 | +105% |
| Amounts payable | 17/49 | €21,273 | €298,710 | +€277,436 | +1,304% |
| Amounts payable after more than one year | 17 | - | €177,863 | +€177,863 | |
| Financial debts | 170/4 | - | €177,863 | +€177,863 | |
| Amounts payable within one year | 42/48 | €21,273 | €120,846 | +€99,573 | +468% |
| Current portion of amounts payable after more than one year | 42 | - | €32,137 | +€32,137 | |
| Trade debts | 44 | €363 | €1,899 | +€1,536 | +423% |
| Suppliers | 440/4 | €363 | €1,899 | +€1,536 | +423% |
| Taxes, remuneration and social security | 45 | €20,910 | €70,811 | +€49,900 | +239% |
| Taxes | 450/3 | €18,867 | €62,788 | +€43,921 | +233% |
| Remuneration and social security | 454/9 | €2,043 | €8,023 | +€5,980 | +293% |
| Other amounts payable | 47/48 | - | €16,000 | +€16,000 | |
| Non-recurring operating income | 76A | - | €92 | +€92 | |
| Remuneration, social security and pensions | 62 | €74,545 | €31,312 | -€43,233 | -58.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,147 | €2,206 | +€59 | +2.8% |
| Other operating charges | 640/8 | €547 | €1,150 | +€603 | +110% |
| Gross operating margin | 9900 | €166,555 | €230,554 | +€64,000 | +38.4% |
| Operating profit (loss) | 9901 | €89,315 | €195,887 | +€106,571 | +119% |
| Financial income | 75/76B | - | €5,239 | +€5,239 | |
| Recurring financial income | 75 | - | €5,239 | +€5,239 | |
| Financial charges | 65/66B | €44 | €1,578 | +€1,534 | +3,526% |
| Recurring financial charges | 65 | €44 | €1,578 | +€1,534 | +3,526% |
| Profit (loss) for the period before taxes | 9903 | €89,272 | €199,548 | +€110,277 | +124% |
| Income taxes | 67/77 | €17,854 | €44,933 | +€27,079 | +152% |
| Profit (loss) for the period | 9904 | €71,417 | €154,615 | +€83,198 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €71,417 | €154,615 | +€83,198 | +116% |
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 26 October 2026 via checked.be.