Dental 4: 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 4
Largest movements
- Cash +€63,105
up €63,105 (+762%), from €8,280 to €71,385
mainly Net result for the year (+€170,249) and Tax, wage and social debts (+€70,516)
- Tangible fixed assets +€30,912
up €30,912 (+34.0%), from €90,809 to €121,721
of which Other tangible fixed assets: +€32,059
- Receivables within one year +€12,623
up €12,623 (+25.9%), from €48,713 to €61,336
of which Other amounts receivable: +€16,372
- Profit (loss) carried forward +€170,249
up €170,249, from -€30,869 to €139,380
- Other debts -€162,500
no longer reported in 2025 (was €162,500)
- Tax, wage and social debts +€70,516
up €70,516 (+1,714%), from €4,113 to €74,629
of which Taxes: +€60,463
- Trade debts +€28,375
up €28,375 (+402%), from €7,058 to €35,433
- Gross operating margin +€379,444
up €379,444, from -€7,702 to €371,742
- Staff costs +€83,269
up €83,269 (+767%), from €10,859 to €94,128
- Taxes +€39,833
new in 2025: €39,833
- Other operating charges +€32,051
up €32,051 (+178,061%), from €18 to €32,069
- Depreciation +€6,309
up €6,309 (+51.6%), from €12,226 to €18,535
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 | €147,802 | €254,442 | +€106,640 | +72.2% |
| Fixed assets | 21/28 | €90,809 | €121,721 | +€30,912 | +34.0% |
| Tangible fixed assets | 22/27 | €90,809 | €121,721 | +€30,912 | +34.0% |
| Furniture and vehicles | 24 | €5,396 | €4,249 | -€1,147 | -21.3% |
| Other tangible fixed assets | 26 | €85,413 | €117,472 | +€32,059 | +37.5% |
| Current assets | 29/58 | €56,993 | €132,721 | +€75,728 | +133% |
| Amounts receivable within one year | 40/41 | €48,713 | €61,336 | +€12,623 | +25.9% |
| Trade receivables | 40 | €37,355 | €33,606 | -€3,749 | -10.0% |
| Other amounts receivable | 41 | €11,358 | €27,730 | +€16,372 | +144% |
| Cash at bank and in hand | 54/58 | €8,280 | €71,385 | +€63,105 | +762% |
| Total equity and liabilities | 10/49 | €147,802 | €254,442 | +€106,640 | +72.2% |
| Equity | 10/15 | -€25,869 | €144,380 | +€170,249 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,869 | €139,380 | +€170,249 | |
| Amounts payable | 17/49 | €173,671 | €110,062 | -€63,609 | -36.6% |
| Amounts payable within one year | 42/48 | €173,671 | €110,062 | -€63,609 | -36.6% |
| Trade debts | 44 | €7,058 | €35,433 | +€28,375 | +402% |
| Suppliers | 440/4 | €7,058 | €35,433 | +€28,375 | +402% |
| Taxes, remuneration and social security | 45 | €4,113 | €74,629 | +€70,516 | +1,714% |
| Taxes | 450/3 | - | €60,463 | +€60,463 | |
| Remuneration and social security | 454/9 | €4,113 | €14,166 | +€10,053 | +244% |
| Other amounts payable | 47/48 | €162,500 | - | -€162,500 | |
| Non-recurring operating income | 76A | - | €3,277 | +€3,277 | |
| Remuneration, social security and pensions | 62 | €10,859 | €94,128 | +€83,269 | +767% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,226 | €18,535 | +€6,309 | +51.6% |
| Other operating charges | 640/8 | €18 | €32,069 | +€32,051 | +178,061% |
| Non-recurring operating charges | 66A | - | €15,697 | +€15,697 | |
| Gross operating margin | 9900 | -€7,702 | €371,742 | +€379,444 | |
| Operating profit (loss) | 9901 | -€30,805 | €211,313 | +€242,118 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €68 | €1,231 | +€1,163 | +1,710% |
| Recurring financial charges | 65 | €68 | €1,231 | +€1,163 | +1,710% |
| Profit (loss) for the period before taxes | 9903 | -€30,869 | €210,082 | +€240,951 | |
| Income taxes | 67/77 | - | €39,833 | +€39,833 | |
| Profit (loss) for the period | 9904 | -€30,869 | €170,249 | +€201,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,869 | €170,249 | +€201,118 |
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 29 October 2026 via checked.be.