DENTAL 3D: 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.
DENTAL 3D
Largest movements
- Tangible fixed assets +€28,383
new in 2025: €28,383
- Cash +€4,584
up €4,584 (+65.2%), from €7,025 to €11,609
mainly Debts after one year (+€21,494) and Net result for the year (+€7,720)
- Receivables within one year +€2,530
up €2,530 (+79.5%), from €3,183 to €5,713
of which Trade receivables: +€2,388
- Debts after one year +€21,494
new in 2025: €21,494
- Current portion of long-term debt +€5,695
new in 2025: €5,695
- Other debts +€3,399
up €3,399 (+212.4%), from €1,601 to €5,000
- Profit (loss) carried forward +€2,720
up €2,720 (+1254.8%), from €217 to €2,936
- Tax, wage and social debts +€1,731
up €1,731 (+56.1%), from €3,085 to €4,816
of which Taxes: +€3,131
- Gross operating margin +€16,749
up €16,749 (+975.6%), from €1,717 to €18,466
- Depreciation +€3,005
up €3,005 (+215.3%), from €1,396 to €4,401
- Taxes +€2,844
up €2,844 (+3960.2%), from €72 to €2,916
- Other operating charges +€1,762
new in 2025: €1,762
- Financial charges +€643
up €643 (+1979.9%), from €32 to €676
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 | €10,208 | €45,828 | +€35,620 | +348.9% |
| Fixed assets | 21/28 | - | €28,383 | +€28,383 | |
| Tangible fixed assets | 22/27 | - | €28,383 | +€28,383 | |
| Furniture and vehicles | 24 | - | €28,383 | +€28,383 | |
| Current assets | 29/58 | €10,208 | €17,444 | +€7,236 | +70.9% |
| Amounts receivable within one year | 40/41 | €3,183 | €5,713 | +€2,530 | +79.5% |
| Trade receivables | 40 | €3,183 | €5,570 | +€2,388 | +75.0% |
| Other amounts receivable | 41 | - | €143 | +€143 | |
| Cash at bank and in hand | 54/58 | €7,025 | €11,609 | +€4,584 | +65.2% |
| Deferred charges and accrued income | 490/1 | - | €122 | +€122 | |
| Total equity and liabilities | 10/49 | €10,208 | €45,828 | +€35,620 | +348.9% |
| Equity | 10/15 | €5,217 | €7,936 | +€2,720 | +52.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217 | €2,936 | +€2,720 | +1254.8% |
| Amounts payable | 17/49 | €4,991 | €37,891 | +€32,900 | +659.2% |
| Amounts payable after more than one year | 17 | - | €21,494 | +€21,494 | |
| Financial debts | 170/4 | - | €21,494 | +€21,494 | |
| Amounts payable within one year | 42/48 | €4,991 | €16,261 | +€11,270 | +225.8% |
| Current portion of amounts payable after more than one year | 42 | - | €5,695 | +€5,695 | |
| Trade debts | 44 | €306 | €751 | +€445 | +145.7% |
| Suppliers | 440/4 | €306 | €751 | +€445 | +145.7% |
| Taxes, remuneration and social security | 45 | €3,085 | €4,816 | +€1,731 | +56.1% |
| Taxes | 450/3 | €285 | €3,416 | +€3,131 | +1098.2% |
| Remuneration and social security | 454/9 | €2,800 | €1,400 | -€1,400 | -50.0% |
| Other amounts payable | 47/48 | €1,601 | €5,000 | +€3,399 | +212.4% |
| Accrued charges and deferred income | 492/3 | - | €136 | +€136 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,396 | €4,401 | +€3,005 | +215.3% |
| Other operating charges | 640/8 | - | €1,762 | +€1,762 | |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €1,717 | €18,466 | +€16,749 | +975.6% |
| Operating profit (loss) | 9901 | €321 | €11,303 | +€10,982 | +3422.3% |
| Financial income | 75/76B | €0 | €8 | +€8 | +5300.0% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +5300.0% |
| Financial charges | 65/66B | €32 | €676 | +€643 | +1979.9% |
| Recurring financial charges | 65 | €32 | €676 | +€643 | +1979.9% |
| Profit (loss) for the period before taxes | 9903 | €289 | €10,635 | +€10,347 | +3585.7% |
| Income taxes | 67/77 | €72 | €2,916 | +€2,844 | +3960.2% |
| Profit (loss) for the period | 9904 | €217 | €7,720 | +€7,503 | +3461.6% |
| Profit (loss) for the period to be appropriated | 9905 | €217 | €7,720 | +€7,503 | +3461.6% |
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 3 October 2026 via checked.be.