CONCEPT 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.
CONCEPT DENTAL
Largest movements
- Receivables within one year +€21,063
up €21,063 (+66.4%), from €31,729 to €52,792
of which Other amounts receivable: +€22,373
- Cash -€14,082
down €14,082 (-7.5%), from €187,499 to €173,416
mainly Receivables within one year (-€21,063) and Accrued charges and deferred income (-€10,252)
- Tangible fixed assets -€7,697
down €7,697 (-42.1%), from €18,261 to €10,564
of which Furniture and vehicles: -€4,160
- Reserves +€16,881
up €16,881 (+9.2%), from €182,858 to €199,739
- Accrued charges and deferred income -€10,252
down €10,252 (-19.8%), from €51,743 to €41,491
- Current portion of long-term debt -€4,610
no longer reported in 2025 (was €4,610)
- Staff costs +€4,304
up €4,304 (+6.8%), from €63,671 to €67,975
- Depreciation -€3,079
down €3,079 (-22.6%), from €13,594 to €10,515
- Gross operating margin +€1,986
up €1,986 (+1.9%), from €103,732 to €105,719
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 | €275,386 | €277,098 | +€1,712 | +0.6% |
| Fixed assets | 21/28 | €18,401 | €10,704 | -€7,697 | -41.8% |
| Tangible fixed assets | 22/27 | €18,261 | €10,564 | -€7,697 | -42.1% |
| Land and buildings | 22 | €5,246 | €4,416 | -€830 | -15.8% |
| Plant, machinery and equipment | 23 | €7,753 | €5,046 | -€2,707 | -34.9% |
| Furniture and vehicles | 24 | €5,262 | €1,102 | -€4,160 | -79.0% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €256,985 | €266,394 | +€9,409 | +3.7% |
| Amounts receivable within one year | 40/41 | €31,729 | €52,792 | +€21,063 | +66.4% |
| Trade receivables | 40 | €1,309 | - | -€1,309 | |
| Other amounts receivable | 41 | €30,419 | €52,792 | +€22,373 | +73.5% |
| Cash at bank and in hand | 54/58 | €187,499 | €173,416 | -€14,082 | -7.5% |
| Deferred charges and accrued income | 490/1 | €37,758 | €40,185 | +€2,428 | +6.4% |
| Total equity and liabilities | 10/49 | €275,386 | €277,098 | +€1,712 | +0.6% |
| Equity | 10/15 | €201,458 | €218,339 | +€16,881 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €182,858 | €199,739 | +€16,881 | +9.2% |
| Distributable reserves | 133 | €182,858 | €199,739 | +€16,881 | +9.2% |
| Amounts payable | 17/49 | €73,928 | €58,758 | -€15,169 | -20.5% |
| Amounts payable within one year | 42/48 | €22,185 | €17,267 | -€4,917 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €4,610 | - | -€4,610 | |
| Trade debts | 44 | €1,283 | €3,648 | +€2,365 | +184% |
| Suppliers | 440/4 | €1,283 | €3,648 | +€2,365 | +184% |
| Taxes, remuneration and social security | 45 | €16,291 | €13,619 | -€2,672 | -16.4% |
| Taxes | 450/3 | €400 | - | -€400 | |
| Remuneration and social security | 454/9 | €15,892 | €13,619 | -€2,273 | -14.3% |
| Accrued charges and deferred income | 492/3 | €51,743 | €41,491 | -€10,252 | -19.8% |
| Remuneration, social security and pensions | 62 | €63,671 | €67,975 | +€4,304 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,594 | €10,515 | -€3,079 | -22.6% |
| Other operating charges | 640/8 | €1,048 | €1,084 | +€35 | +3.4% |
| Gross operating margin | 9900 | €103,732 | €105,719 | +€1,986 | +1.9% |
| Operating profit (loss) | 9901 | €25,419 | €26,145 | +€726 | +2.9% |
| Financial income | 75/76B | €100 | €160 | +€60 | +60.3% |
| Recurring financial income | 75 | €100 | €160 | +€60 | +60.3% |
| Financial charges | 65/66B | €2,947 | €2,392 | -€555 | -18.8% |
| Recurring financial charges | 65 | €2,947 | €2,392 | -€555 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €22,572 | €23,914 | +€1,342 | +5.9% |
| Income taxes | 67/77 | €6,835 | €7,032 | +€198 | +2.9% |
| Profit (loss) for the period | 9904 | €15,737 | €16,881 | +€1,144 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,737 | €16,881 | +€1,144 | +7.3% |
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 14 October 2026 via checked.be.