DENT EVOLUTION CLINIC: what changed
Two fiscal 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.
DENT EVOLUTION CLINIC
Largest movements
- Receivables within one year +€69,893
up €69,893 (+1796.9%), from €3,890 to €73,783
of which Other amounts receivable: +€73,721
- Cash +€6,114
up €6,114 (+7.5%), from €81,993 to €88,107
mainly Other debts (+€110,312) and Net result for the year (+€70,779)
- Other debts +€110,312
up €110,312 (+1138.7%), from €9,688 to €120,000
- Reserves -€49,221
down €49,221 (-47.5%), from €103,662 to €54,441
- Debts after one year -€32,564
down €32,564 (-31.9%), from €102,099 to €69,535
- Trade debts +€19,788
up €19,788 (+83.8%), from €23,612 to €43,400
- Tax, wage and social debts +€15,021
up €15,021 (+71.3%), from €21,073 to €36,094
of which Taxes: +€11,164
- Gross operating margin +€32,044
up €32,044 (+21.3%), from €150,175 to €182,219
- Staff costs +€14,507
up €14,507 (+111.0%), from €13,064 to €27,571
- Depreciation +€6,232
up €6,232 (+13.9%), from €44,696 to €50,928
- Other operating charges +€2,711
up €2,711 (+61.1%), from €4,436 to €7,147
- Taxes +€2,331
up €2,331 (+14.5%), from €16,103 to €18,434
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.
Cash bridge derived
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 | €307,484 | €378,154 | +€70,670 | +23.0% |
| Fixed assets | 21/28 | €217,790 | €214,113 | -€3,677 | -1.7% |
| Tangible fixed assets | 22/27 | €217,790 | €214,113 | -€3,677 | -1.7% |
| Plant, machinery and equipment | 23 | €90,155 | €112,344 | +€22,189 | +24.6% |
| Furniture and vehicles | 24 | €55,588 | €38,165 | -€17,423 | -31.3% |
| Other tangible fixed assets | 26 | €72,047 | €63,604 | -€8,443 | -11.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €89,694 | €164,042 | +€74,348 | +82.9% |
| Amounts receivable within one year | 40/41 | €3,890 | €73,783 | +€69,893 | +1796.9% |
| Trade receivables | 40 | €3,890 | €61 | -€3,828 | -98.4% |
| Other amounts receivable | 41 | - | €73,721 | +€73,721 | |
| Cash at bank and in hand | 54/58 | €81,993 | €88,107 | +€6,114 | +7.5% |
| Deferred charges and accrued income | 490/1 | €3,811 | €2,152 | -€1,659 | -43.5% |
| Total equity and liabilities | 10/49 | €307,484 | €378,154 | +€70,670 | +23.0% |
| Equity | 10/15 | €118,662 | €69,441 | -€49,221 | -41.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €103,662 | €54,441 | -€49,221 | -47.5% |
| Distributable reserves | 133 | €103,662 | €54,441 | -€49,221 | -47.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €188,822 | €308,713 | +€119,891 | +63.5% |
| Amounts payable after more than one year | 17 | €102,099 | €69,535 | -€32,564 | -31.9% |
| Financial debts | 170/4 | €102,099 | €69,535 | -€32,564 | -31.9% |
| Amounts payable within one year | 42/48 | €86,723 | €233,568 | +€146,845 | +169.3% |
| Current portion of amounts payable after more than one year | 42 | €32,351 | €33,952 | +€1,601 | +4.9% |
| Financial debts | 43 | - | €122 | +€122 | |
| Credit institutions | 430/8 | - | €122 | +€122 | |
| Trade debts | 44 | €23,612 | €43,400 | +€19,788 | +83.8% |
| Suppliers | 440/4 | €23,612 | €43,400 | +€19,788 | +83.8% |
| Taxes, remuneration and social security | 45 | €21,073 | €36,094 | +€15,021 | +71.3% |
| Taxes | 450/3 | €18,344 | €29,507 | +€11,164 | +60.9% |
| Remuneration and social security | 454/9 | €2,729 | €6,587 | +€3,858 | +141.3% |
| Other amounts payable | 47/48 | €9,688 | €120,000 | +€110,312 | +1138.7% |
| Accrued charges and deferred income | 492/3 | €0 | €5,611 | +€5,611 | |
| Remuneration, social security and pensions | 62 | €13,064 | €27,571 | +€14,507 | +111.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,696 | €50,928 | +€6,232 | +13.9% |
| Other operating charges | 640/8 | €4,436 | €7,147 | +€2,711 | +61.1% |
| Gross operating margin | 9900 | €150,175 | €182,219 | +€32,044 | +21.3% |
| Operating profit (loss) | 9901 | €87,979 | €96,573 | +€8,594 | +9.8% |
| Financial income | 75/76B | €99 | €831 | +€731 | +736.0% |
| Recurring financial income | 75 | €99 | €831 | +€731 | +736.0% |
| Financial charges | 65/66B | €8,586 | €8,191 | -€395 | -4.6% |
| Recurring financial charges | 65 | €8,586 | €8,191 | -€395 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €79,493 | €89,213 | +€9,721 | +12.2% |
| Income taxes | 67/77 | €16,103 | €18,434 | +€2,331 | +14.5% |
| Profit (loss) for the period | 9904 | €63,390 | €70,779 | +€7,389 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,390 | €70,779 | +€7,389 | +11.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.