AZ 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.
AZ DENTAL
Largest movements
- Receivables within one year -€42,079
down €42,079 (-21.9%), from €192,111 to €150,032
- Tangible fixed assets -€20,398
down €20,398 (-7.2%), from €283,586 to €263,188
of which Furniture and vehicles: -€13,021
- Other debts -€22,678
down €22,678 (-33.0%), from €68,766 to €46,089
- Current portion of long-term debt -€16,199
down €16,199 (-47.2%), from €34,339 to €18,140
- Debts after one year -€16,046
down €16,046 (-6.8%), from €235,771 to €219,725
- Depreciation -€31,108
down €31,108 (-60.3%), from €51,609 to €20,502
- Financial charges +€20,693
up €20,693 (+37.1%), from €55,784 to €76,477
- Gross operating margin -€4,478
down €4,478 (-2.8%), from €161,498 to €157,020
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 | €538,033 | €482,803 | -€55,231 | -10.3% |
| Fixed assets | 21/28 | €287,786 | €267,388 | -€20,398 | -7.1% |
| Tangible fixed assets | 22/27 | €283,586 | €263,188 | -€20,398 | -7.2% |
| Land and buildings | 22 | €239,443 | €232,501 | -€6,942 | -2.9% |
| Plant, machinery and equipment | 23 | €516 | - | -€516 | |
| Furniture and vehicles | 24 | €18,086 | €5,065 | -€13,021 | -72.0% |
| Other tangible fixed assets | 26 | €25,541 | €25,621 | +€81 | +0.3% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €250,247 | €215,415 | -€34,833 | -13.9% |
| Amounts receivable within one year | 40/41 | €192,111 | €150,032 | -€42,079 | -21.9% |
| Other amounts receivable | 41 | €192,111 | €150,032 | -€42,079 | -21.9% |
| Cash at bank and in hand | 54/58 | €57,240 | €61,497 | +€4,256 | +7.4% |
| Deferred charges and accrued income | 490/1 | €896 | €3,887 | +€2,990 | +334% |
| Total equity and liabilities | 10/49 | €538,033 | €482,803 | -€55,231 | -10.3% |
| Equity | 10/15 | €176,665 | €176,647 | -€18 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €164,265 | €164,247 | -€18 | 0.0% |
| Non-distributable reserves | 130/1 | €1,048 | €1,048 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,048 | €1,048 | = | 0.0% |
| Distributable reserves | 133 | €163,217 | €163,199 | -€18 | 0.0% |
| Amounts payable | 17/49 | €361,368 | €306,156 | -€55,212 | -15.3% |
| Amounts payable after more than one year | 17 | €235,771 | €219,725 | -€16,046 | -6.8% |
| Financial debts | 170/4 | €235,771 | €219,725 | -€16,046 | -6.8% |
| Amounts payable within one year | 42/48 | €124,918 | €86,431 | -€38,488 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €34,339 | €18,140 | -€16,199 | -47.2% |
| Trade debts | 44 | €180 | €866 | +€686 | +381% |
| Suppliers | 440/4 | €180 | €866 | +€686 | +381% |
| Taxes, remuneration and social security | 45 | €21,632 | €21,336 | -€297 | -1.4% |
| Taxes | 450/3 | €21,632 | €21,336 | -€297 | -1.4% |
| Other amounts payable | 47/48 | €68,766 | €46,089 | -€22,678 | -33.0% |
| Accrued charges and deferred income | 492/3 | €678 | - | -€678 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,609 | €20,502 | -€31,108 | -60.3% |
| Other operating charges | 640/8 | €5,954 | €4,768 | -€1,187 | -19.9% |
| Gross operating margin | 9900 | €161,498 | €157,020 | -€4,478 | -2.8% |
| Operating profit (loss) | 9901 | €103,935 | €131,751 | +€27,816 | +26.8% |
| Financial income | 75/76B | €9,533 | €10,084 | +€550 | +5.8% |
| Recurring financial income | 75 | €9,533 | €10,084 | +€550 | +5.8% |
| Financial charges | 65/66B | €55,784 | €76,477 | +€20,693 | +37.1% |
| Recurring financial charges | 65 | €55,784 | €76,477 | +€20,693 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €57,684 | €65,357 | +€7,673 | +13.3% |
| Income taxes | 67/77 | €18,049 | €19,287 | +€1,238 | +6.9% |
| Profit (loss) for the period | 9904 | €39,635 | €46,070 | +€6,435 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,635 | €46,070 | +€6,435 | +16.2% |
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.