Dental 3: what changed
Dental 3
Largest movements
- Receivables within one year +€29,245
up €29,245 (+115%), from €25,354 to €54,599
- Tangible fixed assets +€25,136
up €25,136 (+152%), from €16,519 to €41,655
of which Plant, machinery and equipment: +€27,155
- Cash -€14,875
down €14,875 (-92.1%), from €16,156 to €1,281
mainly Receivables within one year (-€29,245) and Investment in fixed assets (net) (-€29,000)
- Tax, wage and social debts +€27,624
up €27,624 (+72.0%), from €38,380 to €66,004
of which Taxes: +€26,062
- Other debts +€15,000
new in 2025: €15,000
- Profit (loss) carried forward -€11,182
down €11,182 (-164%), from -€6,831 to -€18,013
- Trade debts +€8,065
up €8,065 (+545%), from €1,480 to €9,545
- Gross operating margin -€117,479
down €117,479 (-53.7%), from €218,753 to €101,274
- Taxes +€31,859
up €31,859 (+1,932%), from €1,649 to €33,508
- Other operating charges +€27,057
up €27,057 (+14,316%), from €189 to €27,246
- Financial charges +€4,040
up €4,040 (+2,448%), from €165 to €4,205
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,029 | €97,536 | +€39,507 | +68.1% |
| Fixed assets | 21/28 | €16,519 | €41,655 | +€25,136 | +152% |
| Tangible fixed assets | 22/27 | €16,519 | €41,655 | +€25,136 | +152% |
| Plant, machinery and equipment | 23 | €3,996 | €31,151 | +€27,155 | +680% |
| Furniture and vehicles | 24 | €886 | €184 | -€702 | -79.2% |
| Other tangible fixed assets | 26 | €11,637 | €10,321 | -€1,316 | -11.3% |
| Current assets | 29/58 | €41,510 | €55,880 | +€14,370 | +34.6% |
| Amounts receivable within one year | 40/41 | €25,354 | €54,599 | +€29,245 | +115% |
| Other amounts receivable | 41 | €25,354 | €54,599 | +€29,245 | +115% |
| Cash at bank and in hand | 54/58 | €16,156 | €1,281 | -€14,875 | -92.1% |
| Total equity and liabilities | 10/49 | €58,029 | €97,536 | +€39,507 | +68.1% |
| Equity | 10/15 | €18,169 | €6,987 | -€11,182 | -61.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,831 | -€18,013 | -€11,182 | -164% |
| Amounts payable | 17/49 | €39,860 | €90,549 | +€50,689 | +127% |
| Amounts payable within one year | 42/48 | €39,860 | €90,549 | +€50,689 | +127% |
| Trade debts | 44 | €1,480 | €9,545 | +€8,065 | +545% |
| Suppliers | 440/4 | €1,480 | €9,545 | +€8,065 | +545% |
| Taxes, remuneration and social security | 45 | €38,380 | €66,004 | +€27,624 | +72.0% |
| Taxes | 450/3 | €23,197 | €49,259 | +€26,062 | +112% |
| Remuneration and social security | 454/9 | €15,183 | €16,745 | +€1,562 | +10.3% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | €44,217 | €43,634 | -€583 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,840 | €3,864 | +€1,024 | +36.0% |
| Other operating charges | 640/8 | €189 | €27,246 | +€27,057 | +14,316% |
| Non-recurring operating charges | 66A | €122,427 | - | -€122,427 | |
| Gross operating margin | 9900 | €218,753 | €101,274 | -€117,479 | -53.7% |
| Operating profit (loss) | 9901 | €49,080 | €26,530 | -€22,550 | -45.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €165 | €4,205 | +€4,040 | +2,448% |
| Recurring financial charges | 65 | €165 | €4,205 | +€4,040 | +2,448% |
| Profit (loss) for the period before taxes | 9903 | €48,915 | €22,327 | -€26,588 | -54.4% |
| Income taxes | 67/77 | €1,649 | €33,508 | +€31,859 | +1,932% |
| Profit (loss) for the period | 9904 | €47,266 | -€11,182 | -€58,448 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,266 | -€11,182 | -€58,448 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.