AVB 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.
AVB dental
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Receivables within one year +€20,975
up €20,975 (+131%), from €15,961 to €36,937
of which Other amounts receivable: +€16,123
- Cash -€7,427
down €7,427 (-87.5%), from €8,491 to €1,063
mainly Current investments (-€30,000) and Receivables within one year (-€20,975)
- Tangible fixed assets -€2,876
down €2,876 (-48.7%), from €5,906 to €3,030
of which Furniture and vehicles: -€4,394
- Deferred charges and accrued income +€1,563
up €1,563 (+227%), from €690 to €2,253
- Profit (loss) carried forward +€38,139
new in 2025: €38,139
- Tax, wage and social debts +€2,656
up €2,656 (+75.5%), from €3,518 to €6,173
- Trade debts +€810
up €810 (+268%), from €303 to €1,113
- Gross operating margin +€14,528
up €14,528 (+35.6%), from €40,819 to €55,347
- Other operating charges +€4,011
up €4,011 (+609%), from €659 to €4,670
- Depreciation -€1,160
down €1,160 (-46.6%), from €2,489 to €1,329
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 | €31,679 | €73,283 | +€41,605 | +131% |
| Formation expenses | 20 | €631 | - | -€631 | |
| Fixed assets | 21/28 | €5,906 | €3,030 | -€2,876 | -48.7% |
| Tangible fixed assets | 22/27 | €5,906 | €3,030 | -€2,876 | -48.7% |
| Plant, machinery and equipment | 23 | €1,511 | €3,030 | +€1,519 | +101% |
| Furniture and vehicles | 24 | €4,394 | - | -€4,394 | |
| Current assets | 29/58 | €25,142 | €70,253 | +€45,111 | +179% |
| Amounts receivable within one year | 40/41 | €15,961 | €36,937 | +€20,975 | +131% |
| Trade receivables | 40 | €9,201 | €14,053 | +€4,852 | +52.7% |
| Other amounts receivable | 41 | €6,760 | €22,884 | +€16,123 | +238% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €8,491 | €1,063 | -€7,427 | -87.5% |
| Deferred charges and accrued income | 490/1 | €690 | €2,253 | +€1,563 | +227% |
| Total equity and liabilities | 10/49 | €31,679 | €73,283 | +€41,605 | +131% |
| Equity | 10/15 | €27,858 | €65,997 | +€38,139 | +137% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €26,858 | €26,858 | = | 0.0% |
| Distributable reserves | 133 | €26,858 | €26,858 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €38,139 | +€38,139 | |
| Amounts payable | 17/49 | €3,820 | €7,286 | +€3,466 | +90.7% |
| Amounts payable within one year | 42/48 | €3,820 | €7,286 | +€3,466 | +90.7% |
| Trade debts | 44 | €303 | €1,113 | +€810 | +268% |
| Suppliers | 440/4 | €303 | €1,113 | +€810 | +268% |
| Taxes, remuneration and social security | 45 | €3,518 | €6,173 | +€2,656 | +75.5% |
| Taxes | 450/3 | €3,518 | €6,173 | +€2,656 | +75.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,489 | €1,329 | -€1,160 | -46.6% |
| Other operating charges | 640/8 | €659 | €4,670 | +€4,011 | +609% |
| Gross operating margin | 9900 | €40,819 | €55,347 | +€14,528 | +35.6% |
| Operating profit (loss) | 9901 | €37,671 | €49,347 | +€11,676 | +31.0% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | €37,676 | €49,302 | +€11,626 | +30.9% |
| Income taxes | 67/77 | €10,818 | €11,163 | +€346 | +3.2% |
| Profit (loss) for the period | 9904 | €26,858 | €38,139 | +€11,281 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,858 | €38,139 | +€11,281 | +42.0% |
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 27 October 2026 via checked.be.