ATDental: 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.
ATDental
Largest movements
- Cash +€173,426
up €173,426 (+76.4%), from €227,121 to €400,546
mainly Net result for the year (+€157,808) and Depreciation (+€78,222)
- Tangible fixed assets -€76,989
down €76,989 (-24.6%), from €313,456 to €236,468
of which Plant, machinery and equipment: -€57,676
- Deferred charges and accrued income -€11,852
down €11,852 (-57.2%), from €20,734 to €8,882
- Receivables after one year -€10,068
down €10,068 (-16.5%), from €60,836 to €50,769
- Profit (loss) carried forward +€157,808
up €157,808 (+1,166%), from €13,533 to €171,340
- Reserves -€101,000
down €101,000 (-20.3%), from €496,860 to €395,860
- Other debts +€73,166
up €73,166 (+235%), from €31,115 to €104,281
- Debts after one year -€36,822
down €36,822 (-38.8%), from €95,006 to €58,184
- Current portion of long-term debt -€11,003
down €11,003 (-22.9%), from €47,974 to €36,970
- Taxes -€25,333
down €25,333 (-39.9%), from €63,447 to €38,114
- Staff costs -€10,048
down €10,048 (-5.9%), from €171,658 to €161,610
- Financial charges -€7,962
down €7,962 (-50.1%), from €15,879 to €7,917
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 | €730,514 | €806,501 | +€75,987 | +10.4% |
| Fixed assets | 21/28 | €317,362 | €239,378 | -€77,984 | -24.6% |
| Intangible fixed assets | 21 | €3,755 | €2,760 | -€996 | -26.5% |
| Tangible fixed assets | 22/27 | €313,456 | €236,468 | -€76,989 | -24.6% |
| Plant, machinery and equipment | 23 | €196,828 | €139,152 | -€57,676 | -29.3% |
| Furniture and vehicles | 24 | €18,934 | €13,200 | -€5,733 | -30.3% |
| Other tangible fixed assets | 26 | €97,695 | €84,116 | -€13,579 | -13.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €413,152 | €567,123 | +€153,971 | +37.3% |
| Amounts receivable after more than one year | 29 | €60,836 | €50,769 | -€10,068 | -16.5% |
| Other amounts receivable | 291 | €60,836 | €50,769 | -€10,068 | -16.5% |
| Stocks and contracts in progress | 3 | €35,834 | €33,850 | -€1,984 | -5.5% |
| Stocks | 30/36 | €35,834 | €33,850 | -€1,984 | -5.5% |
| Amounts receivable within one year | 40/41 | €68,627 | €73,076 | +€4,450 | +6.5% |
| Trade receivables | 40 | - | €1,000 | +€1,000 | |
| Other amounts receivable | 41 | €68,627 | €72,076 | +€3,450 | +5.0% |
| Cash at bank and in hand | 54/58 | €227,121 | €400,546 | +€173,426 | +76.4% |
| Deferred charges and accrued income | 490/1 | €20,734 | €8,882 | -€11,852 | -57.2% |
| Total equity and liabilities | 10/49 | €730,514 | €806,501 | +€75,987 | +10.4% |
| Equity | 10/15 | €522,793 | €579,600 | +€56,808 | +10.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €496,860 | €395,860 | -€101,000 | -20.3% |
| Distributable reserves | 133 | €496,860 | €395,860 | -€101,000 | -20.3% |
| Profit (loss) carried forward | 14 | €13,533 | €171,340 | +€157,808 | +1,166% |
| Amounts payable | 17/49 | €207,721 | €226,900 | +€19,179 | +9.2% |
| Amounts payable after more than one year | 17 | €95,006 | €58,184 | -€36,822 | -38.8% |
| Financial debts | 170/4 | €95,006 | €58,184 | -€36,822 | -38.8% |
| Amounts payable within one year | 42/48 | €112,467 | €168,716 | +€56,249 | +50.0% |
| Current portion of amounts payable after more than one year | 42 | €47,974 | €36,970 | -€11,003 | -22.9% |
| Trade debts | 44 | €8,046 | €1,159 | -€6,888 | -85.6% |
| Suppliers | 440/4 | €8,046 | €1,159 | -€6,888 | -85.6% |
| Taxes, remuneration and social security | 45 | €25,331 | €26,306 | +€974 | +3.8% |
| Remuneration and social security | 454/9 | €25,331 | €26,306 | +€974 | +3.8% |
| Other amounts payable | 47/48 | €31,115 | €104,281 | +€73,166 | +235% |
| Accrued charges and deferred income | 492/3 | €248 | - | -€248 | |
| Remuneration, social security and pensions | 62 | €171,658 | €161,610 | -€10,048 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,059 | €78,222 | +€3,163 | +4.2% |
| Other operating charges | 640/8 | €1,130 | €2,350 | +€1,220 | +108% |
| Gross operating margin | 9900 | €448,294 | €445,076 | -€3,218 | -0.7% |
| Operating profit (loss) | 9901 | €200,447 | €202,894 | +€2,447 | +1.2% |
| Financial income | 75/76B | €1,079 | €945 | -€135 | -12.5% |
| Recurring financial income | 75 | €1,079 | €945 | -€135 | -12.5% |
| Financial charges | 65/66B | €15,879 | €7,917 | -€7,962 | -50.1% |
| Recurring financial charges | 65 | €15,879 | €7,917 | -€7,962 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €185,648 | €195,922 | +€10,274 | +5.5% |
| Income taxes | 67/77 | €63,447 | €38,114 | -€25,333 | -39.9% |
| Profit (loss) for the period | 9904 | €122,201 | €157,808 | +€35,607 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €122,201 | €157,808 | +€35,607 | +29.1% |
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 24 October 2026 via checked.be.