DENTAL ASSOCIATION: what changed
DENTAL ASSOCIATION
Largest movements
- Deferred charges and accrued income +€10,970
up €10,970, from €0 to €10,970
- Receivables within one year +€9,121
up €9,121, from €0 to €9,121
of which Other amounts receivable: +€9,121
- Tangible fixed assets -€5,005
down €5,005 (-2.7%), from €182,986 to €177,981
of which Land and buildings: -€5,005
- Cash +€3,372
up €3,372 (+7.1%), from €47,529 to €50,902
mainly Net result for the year (+€124,534) and Depreciation (+€5,005)
- Other debts -€93,955
down €93,955 (-85.4%), from €110,030 to €16,075
- Profit (loss) carried forward +€92,596
up €92,596, from -€92,596 to €0
- Reserves +€31,938
up €31,938 (+23.0%), from €138,574 to €170,512
- Tax, wage and social debts -€15,764
down €15,764 (-50.0%), from €31,499 to €15,735
of which Taxes: -€9,191
- Accrued charges and deferred income +€4,952
up €4,952 (+707,373%), from €1 to €4,952
- Staff costs -€42,723
down €42,723, from €42,463 to -€260
- Other operating charges -€26,383
down €26,383 (-68.1%), from €38,734 to €12,351
- Gross operating margin +€18,162
up €18,162 (+12.6%), from €144,255 to €162,417
- Taxes +€15,735
new in 2025: €15,735
- Financial charges +€4,773
up €4,773 (+1,708%), from €280 to €5,052
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 | €230,865 | €249,324 | +€18,459 | +8.0% |
| Fixed assets | 21/28 | €183,336 | €178,331 | -€5,005 | -2.7% |
| Tangible fixed assets | 22/27 | €182,986 | €177,981 | -€5,005 | -2.7% |
| Land and buildings | 22 | €182,986 | €177,981 | -€5,005 | -2.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €47,529 | €70,993 | +€23,463 | +49.4% |
| Amounts receivable within one year | 40/41 | €0 | €9,121 | +€9,121 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €9,121 | +€9,121 | |
| Cash at bank and in hand | 54/58 | €47,529 | €50,902 | +€3,372 | +7.1% |
| Deferred charges and accrued income | 490/1 | €0 | €10,970 | +€10,970 | |
| Total equity and liabilities | 10/49 | €230,865 | €249,324 | +€18,459 | +8.0% |
| Equity | 10/15 | €87,128 | €211,662 | +€124,534 | +143% |
| Contributions | 10/11 | €41,150 | €41,150 | = | 0.0% |
| Reserves | 13 | €138,574 | €170,512 | +€31,938 | +23.0% |
| Distributable reserves | 133 | €138,574 | €170,512 | +€31,938 | +23.0% |
| Profit (loss) carried forward | 14 | -€92,596 | €0 | +€92,596 | |
| Amounts payable | 17/49 | €143,737 | €37,662 | -€106,075 | -73.8% |
| Amounts payable within one year | 42/48 | €143,736 | €32,710 | -€111,027 | -77.2% |
| Trade debts | 44 | €2,208 | €900 | -€1,308 | -59.3% |
| Suppliers | 440/4 | €2,208 | €900 | -€1,308 | -59.3% |
| Taxes, remuneration and social security | 45 | €31,499 | €15,735 | -€15,764 | -50.0% |
| Taxes | 450/3 | €24,926 | €15,735 | -€9,191 | -36.9% |
| Remuneration and social security | 454/9 | €6,573 | €0 | -€6,573 | -100% |
| Other amounts payable | 47/48 | €110,030 | €16,075 | -€93,955 | -85.4% |
| Accrued charges and deferred income | 492/3 | €1 | €4,952 | +€4,952 | +707,373% |
| Remuneration, social security and pensions | 62 | €42,463 | -€260 | -€42,723 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,005 | €5,005 | -€0 | 0.0% |
| Other operating charges | 640/8 | €38,734 | €12,351 | -€26,383 | -68.1% |
| Non-recurring operating charges | 66A | €858 | €0 | -€858 | -100% |
| Gross operating margin | 9900 | €144,255 | €162,417 | +€18,162 | +12.6% |
| Operating profit (loss) | 9901 | €57,195 | €145,321 | +€88,126 | +154% |
| Financial income | 75/76B | €424 | €0 | -€424 | -100% |
| Recurring financial income | 75 | €424 | €0 | -€424 | -100% |
| Financial charges | 65/66B | €280 | €5,052 | +€4,773 | +1,708% |
| Recurring financial charges | 65 | €280 | €5,052 | +€4,773 | +1,708% |
| Profit (loss) for the period before taxes | 9903 | €57,339 | €140,269 | +€82,929 | +145% |
| Income taxes | 67/77 | - | €15,735 | +€15,735 | |
| Profit (loss) for the period | 9904 | €57,339 | €124,534 | +€67,194 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €57,339 | €124,534 | +€67,194 | +117% |
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 4 November 2026 via checked.be.