DENTAL A: 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 A
Largest movements
- Intangible fixed assets -€14,029
no longer reported in 2025 (was €14,029)
- Cash -€13,686
down €13,686 (-15.2%), from €89,874 to €76,188
mainly Investment in fixed assets (net) (-€31,614) and Contributions, distributions and other (-€25,000)
- Receivables within one year +€7,698
up €7,698 (+109%), from €7,070 to €14,767
of which Other amounts receivable: +€10,516
- Tangible fixed assets +€5,727
up €5,727 (+13.1%), from €43,775 to €49,502
of which Furniture and vehicles: +€16,354
- Deferred charges and accrued income -€4,702
down €4,702 (-86.9%), from €5,411 to €708
- Tax, wage and social debts -€6,917
down €6,917 (-31.9%), from €21,677 to €14,760
of which Taxes: -€7,677
- Debts after one year -€6,225
no longer reported in 2025 (was €6,225)
- Profit (loss) carried forward -€4,169
down €4,169 (-4.8%), from €86,465 to €82,296
- Trade debts -€3,104
down €3,104 (-74.6%), from €4,160 to €1,056
- Accrued charges and deferred income +€2,043
new in 2025: €2,043
- Depreciation +€4,250
up €4,250 (+11.9%), from €35,665 to €39,916
- Other operating charges +€2,931
up €2,931 (+1,031%), from €284 to €3,215
- Staff costs +€2,828
up €2,828 (+5.2%), from €54,717 to €57,545
- Taxes -€2,657
down €2,657 (-29.0%), from €9,151 to €6,493
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 | €162,359 | €143,366 | -€18,992 | -11.7% |
| Fixed assets | 21/28 | €60,004 | €51,702 | -€8,302 | -13.8% |
| Intangible fixed assets | 21 | €14,029 | - | -€14,029 | |
| Tangible fixed assets | 22/27 | €43,775 | €49,502 | +€5,727 | +13.1% |
| Plant, machinery and equipment | 23 | €25,739 | €15,784 | -€9,955 | -38.7% |
| Furniture and vehicles | 24 | €11,708 | €28,062 | +€16,354 | +140% |
| Other tangible fixed assets | 26 | €6,328 | €5,656 | -€672 | -10.6% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €102,355 | €91,664 | -€10,691 | -10.4% |
| Amounts receivable within one year | 40/41 | €7,070 | €14,767 | +€7,698 | +109% |
| Trade receivables | 40 | €2,918 | €99 | -€2,819 | -96.6% |
| Other amounts receivable | 41 | €4,152 | €14,668 | +€10,516 | +253% |
| Cash at bank and in hand | 54/58 | €89,874 | €76,188 | -€13,686 | -15.2% |
| Deferred charges and accrued income | 490/1 | €5,411 | €708 | -€4,702 | -86.9% |
| Total equity and liabilities | 10/49 | €162,359 | €143,366 | -€18,992 | -11.7% |
| Equity | 10/15 | €94,570 | €90,401 | -€4,169 | -4.4% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,465 | €82,296 | -€4,169 | -4.8% |
| Amounts payable | 17/49 | €67,789 | €52,965 | -€14,823 | -21.9% |
| Amounts payable after more than one year | 17 | €6,225 | - | -€6,225 | |
| Financial debts | 170/4 | €6,225 | - | -€6,225 | |
| Amounts payable within one year | 42/48 | €61,564 | €50,923 | -€10,641 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €6,671 | €6,225 | -€446 | -6.7% |
| Trade debts | 44 | €4,160 | €1,056 | -€3,104 | -74.6% |
| Suppliers | 440/4 | €4,160 | €1,056 | -€3,104 | -74.6% |
| Taxes, remuneration and social security | 45 | €21,677 | €14,760 | -€6,917 | -31.9% |
| Taxes | 450/3 | €9,151 | €1,474 | -€7,677 | -83.9% |
| Remuneration and social security | 454/9 | €12,527 | €13,286 | +€759 | +6.1% |
| Other amounts payable | 47/48 | €29,056 | €28,882 | -€173 | -0.6% |
| Accrued charges and deferred income | 492/3 | - | €2,043 | +€2,043 | |
| Remuneration, social security and pensions | 62 | €54,717 | €57,545 | +€2,828 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,665 | €39,916 | +€4,250 | +11.9% |
| Other operating charges | 640/8 | €284 | €3,215 | +€2,931 | +1,031% |
| Gross operating margin | 9900 | €129,619 | €129,295 | -€323 | -0.2% |
| Operating profit (loss) | 9901 | €38,952 | €28,620 | -€10,332 | -26.5% |
| Financial income | 75/76B | €0 | €77 | +€77 | +85,222% |
| Recurring financial income | 75 | €0 | €77 | +€77 | +85,222% |
| Financial charges | 65/66B | €1,977 | €1,373 | -€604 | -30.6% |
| Recurring financial charges | 65 | €1,977 | €1,373 | -€604 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €36,975 | €27,324 | -€9,651 | -26.1% |
| Income taxes | 67/77 | €9,151 | €6,493 | -€2,657 | -29.0% |
| Profit (loss) for the period | 9904 | €27,825 | €20,831 | -€6,994 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,825 | €20,831 | -€6,994 | -25.1% |
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 19 October 2026 via checked.be.