DENTAL ARTS: what changed
What changed
DENTAL ARTS
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€149,428
2024 · €133,385+€16,043
Equity
€104,903
2024 · €105,475-€572
Cash
€8,932
2024 · €10,101-€1,169
Balance sheet total
€910,745
2024 · €923,257-€12,513
Largest movements
Assets
- Current investments +€50,580
up €50,580 (+502%), from €10,078 to €60,658
- Receivables within one year -€46,110
down €46,110 (-22.2%), from €207,737 to €161,627
- Tangible fixed assets -€20,188
down €20,188 (-3.0%), from €681,423 to €661,235
of which Plant, machinery and equipment: -€13,244
Equity and liabilities
- Debts after one year -€34,823
down €34,823 (-6.5%), from €535,119 to €500,296
- Trade debts +€12,965
up €12,965 (+72.6%), from €17,862 to €30,827
- Current portion of long-term debt +€9,702
up €9,702 (+19.7%), from €49,165 to €58,867
Income statement
- Gross operating margin +€28,827
up €28,827 (+6.1%), from €475,629 to €504,456
- Staff costs +€12,976
up €12,976 (+5.4%), from €239,263 to €252,239
- Taxes +€5,113
up €5,113 (+12.4%), from €41,200 to €46,313
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.
Result 2024
€133,385
Gross operating margin
+€28,827
Staff costs
-€12,976
Depreciation
+€3,051
Other operating charges
+€4,742
Financial income
+€421
Financial charges
-€2,909
Taxes
-€5,113
Result 2025
€149,428
raises the resultlowers the result
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.
From operations
+€241,533
Investment
-€67,580
Financing
-€175,122
Cash 2024
€10,101
From operations (derived)
+€241,533
Net result for the year
+€149,428
Depreciation
+€37,188
Receivables within one year
+€46,110
Deferred charges and accrued income
-€4,374
Trade debts
+€12,965
Tax, wage and social debts
+€4,716
Other debts
-€4,500
Investment (derived)
-€67,580
Investment in fixed assets (net)
-€17,000
Current investments
-€50,580
Financing
-€175,122
Debts after one year
-€34,823
Current portion of long-term debt
+€9,702
Contributions, distributions and other
-€150,000
Cash 2025
€8,932
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €923,257 | €910,745 | -€12,513 | -1.4% |
| Fixed assets | 21/28 | €681,423 | €661,235 | -€20,188 | -3.0% |
| Tangible fixed assets | 22/27 | €681,423 | €661,235 | -€20,188 | -3.0% |
| Land and buildings | 22 | €629,594 | €622,650 | -€6,944 | -1.1% |
| Plant, machinery and equipment | 23 | €51,829 | €38,585 | -€13,244 | -25.6% |
| Current assets | 29/58 | €241,834 | €249,509 | +€7,675 | +3.2% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €207,737 | €161,627 | -€46,110 | -22.2% |
| Other amounts receivable | 41 | €207,737 | €161,627 | -€46,110 | -22.2% |
| Current investments | 50/53 | €10,078 | €60,658 | +€50,580 | +502% |
| Cash at bank and in hand | 54/58 | €10,101 | €8,932 | -€1,169 | -11.6% |
| Deferred charges and accrued income | 490/1 | €8,918 | €13,292 | +€4,374 | +49.0% |
| Total equity and liabilities | 10/49 | €923,257 | €910,745 | -€12,513 | -1.4% |
| Equity | 10/15 | €105,475 | €104,903 | -€572 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,015 | €84,443 | -€572 | -0.7% |
| Amounts payable | 17/49 | €817,783 | €805,842 | -€11,941 | -1.5% |
| Amounts payable after more than one year | 17 | €535,119 | €500,296 | -€34,823 | -6.5% |
| Financial debts | 170/4 | €535,119 | €500,296 | -€34,823 | -6.5% |
| Amounts payable within one year | 42/48 | €282,663 | €305,546 | +€22,882 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €49,165 | €58,867 | +€9,702 | +19.7% |
| Trade debts | 44 | €17,862 | €30,827 | +€12,965 | +72.6% |
| Suppliers | 440/4 | €17,862 | €30,827 | +€12,965 | +72.6% |
| Taxes, remuneration and social security | 45 | €88,136 | €92,852 | +€4,716 | +5.4% |
| Taxes | 450/3 | €56,792 | €58,790 | +€1,997 | +3.5% |
| Remuneration and social security | 454/9 | €31,344 | €34,062 | +€2,718 | +8.7% |
| Other amounts payable | 47/48 | €127,500 | €123,000 | -€4,500 | -3.5% |
| Remuneration, social security and pensions | 62 | €239,263 | €252,239 | +€12,976 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,239 | €37,188 | -€3,051 | -7.6% |
| Other operating charges | 640/8 | €7,992 | €3,250 | -€4,742 | -59.3% |
| Gross operating margin | 9900 | €475,629 | €504,456 | +€28,827 | +6.1% |
| Operating profit (loss) | 9901 | €188,135 | €211,779 | +€23,644 | +12.6% |
| Financial income | 75/76B | €11,654 | €12,075 | +€421 | +3.6% |
| Recurring financial income | 75 | €11,654 | €12,075 | +€421 | +3.6% |
| Financial charges | 65/66B | €25,204 | €28,113 | +€2,909 | +11.5% |
| Recurring financial charges | 65 | €25,204 | €28,113 | +€2,909 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €174,585 | €195,741 | +€21,156 | +12.1% |
| Income taxes | 67/77 | €41,200 | €46,313 | +€5,113 | +12.4% |
| Profit (loss) for the period | 9904 | €133,385 | €149,428 | +€16,043 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €133,385 | €149,428 | +€16,043 | +12.0% |
Next steps
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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 7 November 2026 via checked.be.