ASTRA DENTAL: what changed
ASTRA DENTAL
Largest movements
- Cash +€63,495
up €63,495 (+94.6%), from €67,115 to €130,610
mainly Net result for the year (+€81,306) and Trade debts (+€4,515)
- Receivables within one year +€8,004
up €8,004 (+14.4%), from €55,705 to €63,709
of which Trade receivables: +€9,040
- Reserves +€40,806
up €40,806 (+84.7%), from €48,177 to €88,982
- Profit (loss) carried forward +€40,500
up €40,500 (+85.3%), from €47,500 to €88,000
- Tax, wage and social debts -€14,740
down €14,740 (-89.2%), from €16,520 to €1,780
- Trade debts +€4,515
up €4,515 (+86.6%), from €5,216 to €9,731
- Gross operating margin -€19,315
down €19,315 (-14.7%), from €131,109 to €111,794
- Taxes -€5,740
down €5,740 (-17.7%), from €32,520 to €26,780
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,509 | €197,067 | +€71,558 | +57.0% |
| Fixed assets | 21/28 | €1,404 | €1,137 | -€267 | -19.0% |
| Tangible fixed assets | 22/27 | €1,404 | €1,137 | -€267 | -19.0% |
| Plant, machinery and equipment | 23 | €1,404 | €912 | -€492 | -35.0% |
| Furniture and vehicles | 24 | - | €225 | +€225 | |
| Current assets | 29/58 | €124,106 | €195,930 | +€71,825 | +57.9% |
| Amounts receivable within one year | 40/41 | €55,705 | €63,709 | +€8,004 | +14.4% |
| Trade receivables | 40 | €54,631 | €63,671 | +€9,040 | +16.5% |
| Other amounts receivable | 41 | €1,074 | €38 | -€1,036 | -96.5% |
| Cash at bank and in hand | 54/58 | €67,115 | €130,610 | +€63,495 | +94.6% |
| Deferred charges and accrued income | 490/1 | €1,286 | €1,611 | +€325 | +25.3% |
| Total equity and liabilities | 10/49 | €125,509 | €197,067 | +€71,558 | +57.0% |
| Equity | 10/15 | €100,677 | €181,982 | +€81,306 | +80.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,177 | €88,982 | +€40,806 | +84.7% |
| Distributable reserves | 133 | €48,177 | €88,982 | +€40,806 | +84.7% |
| Profit (loss) carried forward | 14 | €47,500 | €88,000 | +€40,500 | +85.3% |
| Amounts payable | 17/49 | €24,833 | €15,085 | -€9,748 | -39.3% |
| Amounts payable within one year | 42/48 | €24,833 | €15,085 | -€9,748 | -39.3% |
| Trade debts | 44 | €5,216 | €9,731 | +€4,515 | +86.6% |
| Suppliers | 440/4 | €5,216 | €9,731 | +€4,515 | +86.6% |
| Taxes, remuneration and social security | 45 | €16,520 | €1,780 | -€14,740 | -89.2% |
| Taxes | 450/3 | €16,520 | €1,780 | -€14,740 | -89.2% |
| Other amounts payable | 47/48 | €3,097 | €3,574 | +€477 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €604 | +€533 | +749% |
| Other operating charges | 640/8 | €343 | €362 | +€19 | +5.7% |
| Gross operating margin | 9900 | €131,109 | €111,794 | -€19,315 | -14.7% |
| Operating profit (loss) | 9901 | €130,695 | €110,828 | -€19,867 | -15.2% |
| Financial charges | 65/66B | €1,699 | €2,743 | +€1,044 | +61.5% |
| Recurring financial charges | 65 | €1,699 | €2,743 | +€1,044 | +61.5% |
| Profit (loss) for the period before taxes | 9903 | €128,997 | €108,085 | -€20,911 | -16.2% |
| Income taxes | 67/77 | €32,520 | €26,780 | -€5,740 | -17.7% |
| Profit (loss) for the period | 9904 | €96,477 | €81,306 | -€15,171 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €96,477 | €81,306 | -€15,171 | -15.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.