AS&C DENTAL: what changed
What changed
AS&C DENTAL
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€157,938
2024 · €127,078+€30,861
Equity
€585,885
2024 · €585,885
Cash
-
2024 · €667,666-€667,666
Balance sheet total
€1.2m
2024 · €1.2m+€65,996
Largest movements
Assets
- Current investments +€754,201
new in 2025: €754,201
- Cash -€667,666
no longer reported in 2025 (was €667,666)
mainly Current investments (-€754,201) and Contributions, distributions and other (-€157,938)
- Tangible fixed assets -€41,324
down €41,324 (-9.9%), from €417,137 to €375,814
of which Plant, machinery and equipment: -€42,176
- Deferred charges and accrued income +€32,230
up €32,230 (+146%), from €22,077 to €54,308
Equity and liabilities
- Other debts +€152,662
up €152,662 (+75.2%), from €203,097 to €355,759
- Debts after one year -€128,190
down €128,190 (-38.0%), from €337,745 to €209,554
- Current portion of long-term debt +€64,465
new in 2025: €64,465
- Tax, wage and social debts -€23,176
down €23,176 (-56.8%), from €40,768 to €17,592
of which Taxes: -€23,324
Income statement
- Gross operating margin +€35,583
up €35,583 (+12.0%), from €296,893 to €332,476
- Taxes +€11,064
up €11,064 (+28.0%), from €39,581 to €50,645
- Depreciation -€7,352
down €7,352 (-8.1%), from €91,179 to €83,827
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.
Result 2024
€127,078
Gross operating margin
+€35,583
Staff costs
-€922
Depreciation
+€7,352
Other operating charges
+€141
Financial income
-€961
Financial charges
+€732
Taxes
-€11,064
Result 2025
€157,938
raises the resultlowers the result
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.
From operations
+€340,701
Investment
-€786,704
Financing
-€221,664
Cash 2024
€667,666
From operations (derived)
+€340,701
Net result for the year
+€157,938
Depreciation
+€83,827
Smaller working-capital items
+€1,680
Deferred charges and accrued income
-€32,230
Tax, wage and social debts
-€23,176
Other debts
+€152,662
Investment (derived)
-€786,704
Investment in fixed assets (net)
-€32,503
Current investments
-€754,201
Financing
-€221,664
Debts after one year
-€128,190
Current portion of long-term debt
+€64,465
Contributions, distributions and other
-€157,938
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,173,737 | €1,239,733 | +€65,996 | +5.6% |
| Fixed assets | 21/28 | €482,151 | €430,827 | -€51,324 | -10.6% |
| Intangible fixed assets | 21 | €65,014 | €55,014 | -€10,000 | -15.4% |
| Tangible fixed assets | 22/27 | €417,137 | €375,814 | -€41,324 | -9.9% |
| Land and buildings | 22 | €186,067 | €203,688 | +€17,620 | +9.5% |
| Plant, machinery and equipment | 23 | €179,530 | €137,354 | -€42,176 | -23.5% |
| Furniture and vehicles | 24 | €51,540 | €34,772 | -€16,768 | -32.5% |
| Current assets | 29/58 | €691,586 | €808,906 | +€117,320 | +17.0% |
| Amounts receivable within one year | 40/41 | €1,842 | €397 | -€1,445 | -78.4% |
| Trade receivables | 40 | €1,815 | €190 | -€1,625 | -89.5% |
| Other amounts receivable | 41 | €27 | €207 | +€179 | +654% |
| Current investments | 50/53 | - | €754,201 | +€754,201 | |
| Cash at bank and in hand | 54/58 | €667,666 | - | -€667,666 | |
| Deferred charges and accrued income | 490/1 | €22,077 | €54,308 | +€32,230 | +146% |
| Total equity and liabilities | 10/49 | €1,173,737 | €1,239,733 | +€65,996 | +5.6% |
| Equity | 10/15 | €585,885 | €585,885 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €567,285 | €567,285 | = | 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% |
| Distributable reserves | 133 | €565,425 | €565,425 | = | 0.0% |
| Amounts payable | 17/49 | €587,852 | €653,848 | +€65,996 | +11.2% |
| Amounts payable after more than one year | 17 | €337,745 | €209,554 | -€128,190 | -38.0% |
| Financial debts | 170/4 | €337,745 | €209,554 | -€128,190 | -38.0% |
| Amounts payable within one year | 42/48 | €250,107 | €444,294 | +€194,186 | +77.6% |
| Current portion of amounts payable after more than one year | 42 | - | €64,465 | +€64,465 | |
| Trade debts | 44 | €6,242 | €6,477 | +€235 | +3.8% |
| Suppliers | 440/4 | €6,242 | €6,477 | +€235 | +3.8% |
| Taxes, remuneration and social security | 45 | €40,768 | €17,592 | -€23,176 | -56.8% |
| Taxes | 450/3 | €33,969 | €10,645 | -€23,324 | -68.7% |
| Remuneration and social security | 454/9 | €6,799 | €6,947 | +€149 | +2.2% |
| Other amounts payable | 47/48 | €203,097 | €355,759 | +€152,662 | +75.2% |
| Remuneration, social security and pensions | 62 | €34,132 | €35,054 | +€922 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,179 | €83,827 | -€7,352 | -8.1% |
| Other operating charges | 640/8 | €1,840 | €1,699 | -€141 | -7.7% |
| Gross operating margin | 9900 | €296,893 | €332,476 | +€35,583 | +12.0% |
| Operating profit (loss) | 9901 | €169,743 | €211,897 | +€42,154 | +24.8% |
| Financial income | 75/76B | €985 | €25 | -€961 | -97.5% |
| Recurring financial income | 75 | €985 | €25 | -€961 | -97.5% |
| Financial charges | 65/66B | €4,070 | €3,338 | -€732 | -18.0% |
| Recurring financial charges | 65 | €4,070 | €3,338 | -€732 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €166,658 | €208,583 | +€41,925 | +25.2% |
| Income taxes | 67/77 | €39,581 | €50,645 | +€11,064 | +28.0% |
| Profit (loss) for the period | 9904 | €127,078 | €157,938 | +€30,861 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €127,078 | €157,938 | +€30,861 | +24.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.