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.
Dental+
Largest movements
- Cash -€271,235
down €271,235 (-68.7%), from €394,963 to €123,728
mainly Net result for the year (-€250,030) and Provisions (-€150,000)
- Tangible fixed assets -€167,433
down €167,433 (-32.6%), from €513,741 to €346,308
of which Furniture and vehicles: -€106,291
- Receivables within one year -€31,136
down €31,136 (-6.5%), from €480,623 to €449,487
of which Trade receivables: -€35,980
- Profit (loss) carried forward -€250,030
down €250,030 (-44.7%), from €559,081 to €309,051
- Provisions -€150,000
no longer reported in 2025 (was €150,000)
- Tax, wage and social debts -€91,116
down €91,116 (-90.8%), from €100,347 to €9,231
of which Taxes: -€81,112
- Accrued charges and deferred income +€24,302
up €24,302 (+107%), from €22,714 to €47,016
- Other debts +€20,878
up €20,878 (+10.7%), from €196,039 to €216,918
- Other operating charges +€192,153
up €192,153 (+4,520%), from €4,251 to €196,403
- Gross operating margin +€147,955
up €147,955 (+289%), from €51,224 to €199,178
- Staff costs -€99,047
down €99,047 (-55.1%), from €179,740 to €80,693
- Financial income -€19,398
down €19,398 (-90.8%), from €21,372 to €1,974
- Depreciation +€5,028
up €5,028 (+3.0%), from €168,096 to €173,123
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 | €1,390,723 | €924,107 | -€466,616 | -33.6% |
| Fixed assets | 21/28 | €515,137 | €347,198 | -€167,939 | -32.6% |
| Intangible fixed assets | 21 | €1,396 | €890 | -€506 | -36.2% |
| Tangible fixed assets | 22/27 | €513,741 | €346,308 | -€167,433 | -32.6% |
| Land and buildings | 22 | €120,436 | €85,694 | -€34,742 | -28.8% |
| Plant, machinery and equipment | 23 | €73,074 | €46,674 | -€26,400 | -36.1% |
| Furniture and vehicles | 24 | €320,231 | €213,940 | -€106,291 | -33.2% |
| Current assets | 29/58 | €875,586 | €576,909 | -€298,677 | -34.1% |
| Amounts receivable within one year | 40/41 | €480,623 | €449,487 | -€31,136 | -6.5% |
| Trade receivables | 40 | €249,443 | €213,463 | -€35,980 | -14.4% |
| Other amounts receivable | 41 | €231,179 | €236,024 | +€4,844 | +2.1% |
| Cash at bank and in hand | 54/58 | €394,963 | €123,728 | -€271,235 | -68.7% |
| Deferred charges and accrued income | 490/1 | - | €3,693 | +€3,693 | |
| Total equity and liabilities | 10/49 | €1,390,723 | €924,107 | -€466,616 | -33.6% |
| Equity | 10/15 | €577,681 | €327,651 | -€250,030 | -43.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €559,081 | €309,051 | -€250,030 | -44.7% |
| Provisions and deferred taxes | 16 | €150,000 | - | -€150,000 | |
| Provisions for liabilities and charges | 160/5 | €150,000 | - | -€150,000 | |
| Environmental obligations | 163 | €150,000 | - | -€150,000 | |
| Amounts payable | 17/49 | €663,042 | €596,455 | -€66,586 | -10.0% |
| Amounts payable within one year | 42/48 | €640,327 | €549,439 | -€90,888 | -14.2% |
| Trade debts | 44 | €343,941 | €323,291 | -€20,651 | -6.0% |
| Suppliers | 440/4 | €343,941 | €323,291 | -€20,651 | -6.0% |
| Taxes, remuneration and social security | 45 | €100,347 | €9,231 | -€91,116 | -90.8% |
| Taxes | 450/3 | €81,545 | €433 | -€81,112 | -99.5% |
| Remuneration and social security | 454/9 | €18,802 | €8,798 | -€10,004 | -53.2% |
| Other amounts payable | 47/48 | €196,039 | €216,918 | +€20,878 | +10.7% |
| Accrued charges and deferred income | 492/3 | €22,714 | €47,016 | +€24,302 | +107% |
| Non-recurring operating income | 76A | €657 | €153,223 | +€152,566 | +23,218% |
| Remuneration, social security and pensions | 62 | €179,740 | €80,693 | -€99,047 | -55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168,096 | €173,123 | +€5,028 | +3.0% |
| Other operating charges | 640/8 | €4,251 | €196,403 | +€192,153 | +4,520% |
| Non-recurring operating charges | 66A | €70,357 | - | -€70,357 | |
| Gross operating margin | 9900 | €51,224 | €199,178 | +€147,955 | +289% |
| Operating profit (loss) | 9901 | -€371,220 | -€251,041 | +€120,179 | +32.4% |
| Financial income | 75/76B | €21,372 | €1,974 | -€19,398 | -90.8% |
| Recurring financial income | 75 | €21,372 | €1,974 | -€19,398 | -90.8% |
| Financial charges | 65/66B | €2,159 | €529 | -€1,629 | -75.5% |
| Recurring financial charges | 65 | €2,159 | €529 | -€1,629 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | -€352,006 | -€249,596 | +€102,410 | +29.1% |
| Income taxes | 67/77 | €587 | €434 | -€153 | -26.1% |
| Profit (loss) for the period | 9904 | -€352,593 | -€250,030 | +€102,563 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€352,593 | -€250,030 | +€102,563 | +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 28 October 2026 via checked.be.