DENTAL BUDGET: what changed
DENTAL BUDGET
Largest movements
- Cash +€21,417
up €21,417 (+217%), from €9,868 to €31,285
mainly Other debts (+€20,337) and Accrued charges and deferred income (+€6,585)
- Receivables within one year +€4,445
up €4,445 (+13.1%), from €33,965 to €38,410
of which Trade receivables: +€25,967
- Deferred charges and accrued income -€3,777
down €3,777 (-94.2%), from €4,010 to €234
- Other debts +€20,337
new in 2025: €20,337
- Accrued charges and deferred income +€6,585
up €6,585 (+118%), from €5,585 to €12,170
- Trade debts -€6,164
down €6,164 (-71.5%), from €8,625 to €2,461
- Tax, wage and social debts +€921
up €921 (+4,597%), from €20 to €941
- Gross operating margin +€13,606
up €13,606, from -€12,260 to €1,346
- Financial income -€856
down €856 (-98.7%), from €867 to €11
- Financial charges +€406
up €406 (+74.5%), from €545 to €951
of which Financial charges: +€265
- Other operating charges -€401
no longer reported in 2025 (was €401)
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 | €47,844 | €69,929 | +€22,085 | +46.2% |
| Current assets | 29/58 | €47,844 | €69,929 | +€22,085 | +46.2% |
| Amounts receivable within one year | 40/41 | €33,965 | €38,410 | +€4,445 | +13.1% |
| Trade receivables | 40 | €9,684 | €35,651 | +€25,967 | +268% |
| Other amounts receivable | 41 | €24,281 | €2,759 | -€21,522 | -88.6% |
| Cash at bank and in hand | 54/58 | €9,868 | €31,285 | +€21,417 | +217% |
| Deferred charges and accrued income | 490/1 | €4,010 | €234 | -€3,777 | -94.2% |
| Total equity and liabilities | 10/49 | €47,844 | €69,929 | +€22,085 | +46.2% |
| Equity | 10/15 | €33,614 | €34,020 | +€406 | +1.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,386 | -€15,980 | +€406 | +2.5% |
| Amounts payable | 17/49 | €14,230 | €35,909 | +€21,679 | +152% |
| Amounts payable within one year | 42/48 | €8,645 | €23,739 | +€15,094 | +175% |
| Trade debts | 44 | €8,625 | €2,461 | -€6,164 | -71.5% |
| Suppliers | 440/4 | €8,625 | €2,461 | -€6,164 | -71.5% |
| Taxes, remuneration and social security | 45 | €20 | €941 | +€921 | +4,597% |
| Taxes | 450/3 | €20 | €941 | +€921 | +4,597% |
| Other amounts payable | 47/48 | - | €20,337 | +€20,337 | |
| Accrued charges and deferred income | 492/3 | €5,585 | €12,170 | +€6,585 | +118% |
| Other operating charges | 640/8 | €401 | - | -€401 | |
| Gross operating margin | 9900 | -€12,260 | €1,346 | +€13,606 | |
| Operating profit (loss) | 9901 | -€12,660 | €1,346 | +€14,006 | |
| Financial income | 75/76B | €867 | €11 | -€856 | -98.7% |
| Recurring financial income | 75 | €867 | €11 | -€856 | -98.7% |
| Financial charges | 65/66B | €545 | €951 | +€406 | +74.5% |
| Recurring financial charges | 65 | €545 | €810 | +€265 | +48.7% |
| Non-recurring financial charges | 66B | - | €141 | +€141 | |
| Profit (loss) for the period before taxes | 9903 | -€12,338 | €406 | +€12,744 | |
| Profit (loss) for the period | 9904 | -€12,338 | €406 | +€12,744 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,338 | €406 | +€12,744 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.