DENTAL-BASIS: 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.
What changed
DENTAL-BASIS
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€488,515
2024 · €415,371+€73,144
Equity
€1.4m
2024 · €1.4m
Cash
€1.2m
2024 · €1.1m+€52,000
Balance sheet total
€2.1m
2024 · €1.7m+€402,861
Largest movements
Assets
- Current investments +€200,000
new in 2025: €200,000
- Receivables after one year +€190,932
up €190,932 (+43.9%), from €434,922 to €625,854
- Cash +€52,000
up €52,000 (+4.7%), from €1.1m to €1.2m
mainly Net result for the year (+€488,515) and Other debts (+€415,238)
- Tangible fixed assets -€29,766
down €29,766 (-17.2%), from €172,816 to €143,050
Equity and liabilities
- Other debts +€415,238
new in 2025: €415,238
- Tax, wage and social debts +€83,177
up €83,177 (+138%), from €60,356 to €143,533
of which Taxes: +€87,734
- Trade debts -€54,953
down €54,953 (-69.6%), from €78,941 to €23,988
Income statement
- Gross operating margin +€108,333
up €108,333 (+16.9%), from €641,189 to €749,522
- Staff costs +€57,354
new in 2025: €57,354
- Taxes -€24,795
down €24,795 (-13.1%), from €189,251 to €164,456
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.
Result 2024
€415,371
Gross operating margin
+€108,333
Staff costs
-€57,354
Depreciation
-€3,543
Other operating charges
-€1,520
Financial income
+€2,822
Financial charges
-€389
Taxes
+€24,795
Result 2025
€488,515
raises the resultlowers the result
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.
From operations
+€788,160
Investment
-€207,044
Financing
-€529,116
Cash 2024
€1.1m
From operations (derived)
+€788,160
Net result for the year
+€488,515
Depreciation
+€36,810
Receivables after one year
-€190,932
Receivables within one year
-€607
Deferred charges and accrued income
+€10,912
Trade debts
-€54,953
Tax, wage and social debts
+€83,177
Other debts
+€415,238
Investment (derived)
-€207,044
Investment in fixed assets (net)
-€7,044
Current investments
-€200,000
Financing
-€529,116
Debts after one year
-€19,332
Current portion of long-term debt
-€21,269
Contributions, distributions and other
-€488,515
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,745,688 | €2,148,549 | +€402,861 | +23.1% |
| Fixed assets | 21/28 | €172,816 | €143,050 | -€29,766 | -17.2% |
| Tangible fixed assets | 22/27 | €172,816 | €143,050 | -€29,766 | -17.2% |
| Land and buildings | 22 | €98,789 | €92,446 | -€6,343 | -6.4% |
| Plant, machinery and equipment | 23 | €17,385 | €9,958 | -€7,427 | -42.7% |
| Furniture and vehicles | 24 | €29,841 | €22,911 | -€6,930 | -23.2% |
| Leasing and similar rights | 25 | €26,801 | €17,735 | -€9,066 | -33.8% |
| Current assets | 29/58 | €1,572,872 | €2,005,499 | +€432,627 | +27.5% |
| Amounts receivable after more than one year | 29 | €434,922 | €625,854 | +€190,932 | +43.9% |
| Other amounts receivable | 291 | €434,922 | €625,854 | +€190,932 | +43.9% |
| Amounts receivable within one year | 40/41 | €6,397 | €7,004 | +€607 | +9.5% |
| Trade receivables | 40 | €6,397 | €4 | -€6,393 | -99.9% |
| Other amounts receivable | 41 | - | €7,000 | +€7,000 | |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €1,114,384 | €1,166,384 | +€52,000 | +4.7% |
| Deferred charges and accrued income | 490/1 | €17,169 | €6,257 | -€10,912 | -63.6% |
| Total equity and liabilities | 10/49 | €1,745,688 | €2,148,549 | +€402,861 | +23.1% |
| Equity | 10/15 | €1,374,995 | €1,374,995 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,372,495 | €1,372,495 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,100 | - | -€16,100 | |
| Reserves not available under the articles | 1311 | €16,100 | - | -€16,100 | |
| Distributable reserves | 133 | €1,356,395 | €1,372,495 | +€16,100 | +1.2% |
| Amounts payable | 17/49 | €370,693 | €773,554 | +€402,861 | +109% |
| Amounts payable after more than one year | 17 | €125,459 | €106,127 | -€19,332 | -15.4% |
| Financial debts | 170/4 | €125,459 | €106,127 | -€19,332 | -15.4% |
| Amounts payable within one year | 42/48 | €245,234 | €667,427 | +€422,193 | +172% |
| Current portion of amounts payable after more than one year | 42 | €105,937 | €84,668 | -€21,269 | -20.1% |
| Trade debts | 44 | €78,941 | €23,988 | -€54,953 | -69.6% |
| Suppliers | 440/4 | €78,941 | €23,988 | -€54,953 | -69.6% |
| Taxes, remuneration and social security | 45 | €60,356 | €143,533 | +€83,177 | +138% |
| Taxes | 450/3 | €49,251 | €136,985 | +€87,734 | +178% |
| Remuneration and social security | 454/9 | €11,105 | €6,548 | -€4,557 | -41.0% |
| Other amounts payable | 47/48 | - | €415,238 | +€415,238 | |
| Remuneration, social security and pensions | 62 | - | €57,354 | +€57,354 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,267 | €36,810 | +€3,543 | +10.7% |
| Other operating charges | 640/8 | €4,098 | €5,618 | +€1,520 | +37.1% |
| Gross operating margin | 9900 | €641,189 | €749,522 | +€108,333 | +16.9% |
| Operating profit (loss) | 9901 | €603,824 | €649,740 | +€45,916 | +7.6% |
| Financial income | 75/76B | €6,427 | €9,249 | +€2,822 | +43.9% |
| Recurring financial income | 75 | €6,427 | €9,249 | +€2,822 | +43.9% |
| Financial charges | 65/66B | €5,629 | €6,018 | +€389 | +6.9% |
| Recurring financial charges | 65 | €5,629 | €6,018 | +€389 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €604,622 | €652,971 | +€48,349 | +8.0% |
| Income taxes | 67/77 | €189,251 | €164,456 | -€24,795 | -13.1% |
| Profit (loss) for the period | 9904 | €415,371 | €488,515 | +€73,144 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €415,371 | €488,515 | +€73,144 | +17.6% |
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 25 October 2026 via checked.be.