AS DENTAL: 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.
AS DENTAL
Largest movements
- Cash +€51,594
up €51,594 (+67.3%), from €76,623 to €128,217
mainly Deferred charges and accrued income (+€19,539) and Tax, wage and social debts (+€15,529)
- Deferred charges and accrued income -€19,539
down €19,539 (-93.1%), from €20,977 to €1,438
- Tangible fixed assets -€3,146
down €3,146 (-57.8%), from €5,443 to €2,297
- Tax, wage and social debts +€15,529
up €15,529 (+70.7%), from €21,959 to €37,488
- Profit (loss) carried forward +€12,096
up €12,096 (+14.5%), from €83,216 to €95,312
- Trade debts +€2,487
up €2,487 (+159%), from €1,565 to €4,052
- Gross operating margin -€90,612
down €90,612 (-83.4%), from €108,605 to €17,993
- Taxes -€17,831
down €17,831 (-81.2%), from €21,959 to €4,128
- Depreciation -€3,069
down €3,069 (-79.5%), from €3,860 to €791
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 | €109,878 | €139,504 | +€29,626 | +27.0% |
| Fixed assets | 21/28 | €5,443 | €2,297 | -€3,146 | -57.8% |
| Tangible fixed assets | 22/27 | €5,443 | €2,297 | -€3,146 | -57.8% |
| Furniture and vehicles | 24 | €5,443 | €2,297 | -€3,146 | -57.8% |
| Current assets | 29/58 | €104,435 | €137,207 | +€32,772 | +31.4% |
| Amounts receivable within one year | 40/41 | €6,835 | €7,552 | +€717 | +10.5% |
| Trade receivables | 40 | €5,585 | €6,302 | +€717 | +12.8% |
| Other amounts receivable | 41 | €1,250 | €1,250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €76,623 | €128,217 | +€51,594 | +67.3% |
| Deferred charges and accrued income | 490/1 | €20,977 | €1,438 | -€19,539 | -93.1% |
| Total equity and liabilities | 10/49 | €109,878 | €139,504 | +€29,626 | +27.0% |
| Equity | 10/15 | €84,466 | €96,562 | +€12,096 | +14.3% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,216 | €95,312 | +€12,096 | +14.5% |
| Amounts payable | 17/49 | €25,412 | €42,942 | +€17,530 | +69.0% |
| Amounts payable within one year | 42/48 | €25,412 | €42,942 | +€17,530 | +69.0% |
| Trade debts | 44 | €1,565 | €4,052 | +€2,487 | +159% |
| Suppliers | 440/4 | €1,565 | €4,052 | +€2,487 | +159% |
| Taxes, remuneration and social security | 45 | €21,959 | €37,488 | +€15,529 | +70.7% |
| Taxes | 450/3 | €21,959 | €37,488 | +€15,529 | +70.7% |
| Other amounts payable | 47/48 | €1,888 | €1,402 | -€486 | -25.7% |
| Non-recurring operating income | 76A | - | €606 | +€606 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,860 | €791 | -€3,069 | -79.5% |
| Gross operating margin | 9900 | €108,605 | €17,993 | -€90,612 | -83.4% |
| Operating profit (loss) | 9901 | €104,745 | €17,202 | -€87,543 | -83.6% |
| Financial income | 75/76B | €563 | - | -€563 | |
| Recurring financial income | 75 | €563 | - | -€563 | |
| Financial charges | 65/66B | €133 | €145 | +€12 | +9.0% |
| Recurring financial charges | 65 | €133 | €145 | +€12 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €105,175 | €17,057 | -€88,118 | -83.8% |
| Income taxes | 67/77 | €21,959 | €4,128 | -€17,831 | -81.2% |
| Profit (loss) for the period | 9904 | €83,216 | €12,929 | -€70,287 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,216 | €12,929 | -€70,287 | -84.5% |
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 25 October 2026 via checked.be.