ASA 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.
ASA DENTAL
Largest movements
- Financial fixed assets -€109,162
no longer reported in 2025 (was €109,162)
- Receivables within one year -€46,013
no longer reported in 2025 (was €46,013)
- Tangible fixed assets -€8,911
down €8,911 (-15.3%), from €58,141 to €49,230
of which Other tangible fixed assets: -€7,206
- Other debts -€127,943
down €127,943 (-65.3%), from €195,888 to €67,945
- Profit (loss) carried forward -€15,347
down €15,347 (-11.2%), from -€136,842 to -€152,189
- Debts after one year -€13,245
down €13,245 (-15.1%), from €87,775 to €74,530
- Tax, wage and social debts -€12,000
down €12,000 (-83.1%), from €14,442 to €2,442
- Trade debts +€5,520
up €5,520 (+56.4%), from €9,794 to €15,314
- Financial income -€6,321
no longer reported in 2025 (was €6,321)
- Other operating charges +€4,493
up €4,493 (+607%), from €740 to €5,233
- Gross operating margin +€4,486
up €4,486 (+89.2%), from -€5,029 to -€543
- Financial charges -€2,875
down €2,875 (-81.3%), from €3,536 to €661
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 | €213,316 | €50,296 | -€163,020 | -76.4% |
| Fixed assets | 21/28 | €167,303 | €49,230 | -€118,073 | -70.6% |
| Tangible fixed assets | 22/27 | €58,141 | €49,230 | -€8,911 | -15.3% |
| Land and buildings | 22 | €19,979 | €18,389 | -€1,590 | -8.0% |
| Plant, machinery and equipment | 23 | €611 | €496 | -€115 | -18.9% |
| Other tangible fixed assets | 26 | €37,551 | €30,345 | -€7,206 | -19.2% |
| Financial fixed assets | 28 | €109,162 | - | -€109,162 | |
| Current assets | 29/58 | €46,013 | €1,065 | -€44,948 | -97.7% |
| Amounts receivable within one year | 40/41 | €46,013 | - | -€46,013 | |
| Other amounts receivable | 41 | €46,013 | - | -€46,013 | |
| Cash at bank and in hand | 54/58 | - | €16 | +€16 | |
| Deferred charges and accrued income | 490/1 | - | €1,050 | +€1,050 | |
| Total equity and liabilities | 10/49 | €213,316 | €50,296 | -€163,020 | -76.4% |
| Equity | 10/15 | -€94,589 | -€109,936 | -€15,347 | -16.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,853 | €29,853 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €27,993 | €27,993 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€136,842 | -€152,189 | -€15,347 | -11.2% |
| Amounts payable | 17/49 | €307,905 | €160,232 | -€147,673 | -48.0% |
| Amounts payable after more than one year | 17 | €87,775 | €74,530 | -€13,245 | -15.1% |
| Financial debts | 170/4 | €87,775 | €74,530 | -€13,245 | -15.1% |
| Amounts payable within one year | 42/48 | €220,129 | €85,702 | -€134,427 | -61.1% |
| Financial debts | 43 | €5 | - | -€5 | |
| Credit institutions | 430/8 | €5 | - | -€5 | |
| Trade debts | 44 | €9,794 | €15,314 | +€5,520 | +56.4% |
| Suppliers | 440/4 | €9,794 | €15,314 | +€5,520 | +56.4% |
| Taxes, remuneration and social security | 45 | €14,442 | €2,442 | -€12,000 | -83.1% |
| Taxes | 450/3 | €14,442 | €2,442 | -€12,000 | -83.1% |
| Other amounts payable | 47/48 | €195,888 | €67,945 | -€127,943 | -65.3% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,911 | €8,911 | -€0 | 0.0% |
| Other operating charges | 640/8 | €740 | €5,233 | +€4,493 | +607% |
| Gross operating margin | 9900 | -€5,029 | -€543 | +€4,486 | +89.2% |
| Operating profit (loss) | 9901 | -€14,680 | -€14,686 | -€6 | 0.0% |
| Financial income | 75/76B | €6,321 | - | -€6,321 | |
| Recurring financial income | 75 | €6,321 | - | -€6,321 | |
| Financial charges | 65/66B | €3,536 | €661 | -€2,875 | -81.3% |
| Recurring financial charges | 65 | €3,536 | €661 | -€2,875 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,895 | -€15,347 | -€3,452 | -29.0% |
| Profit (loss) for the period | 9904 | -€11,895 | -€15,347 | -€3,452 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,895 | -€15,347 | -€3,452 | -29.0% |
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 29 October 2026 via checked.be.