DENTAL CHALLENGE: 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 CHALLENGE
Largest movements
- Cash +€39,743
up €39,743 (+25.7%), from €154,546 to €194,290
mainly Net result for the year (+€52,501) and Depreciation (+€9,121)
- Receivables after one year +€11,950
up €11,950 (+54.0%), from €22,120 to €34,070
of which Other amounts receivable: +€34,070
- Tangible fixed assets -€6,834
down €6,834 (-22.2%), from €30,726 to €23,893
of which Furniture and vehicles: -€8,821
- Receivables within one year -€2,883
down €2,883 (-35.4%), from €8,133 to €5,250
- Reserves +€237,800
new in 2024: €237,800
- Profit (loss) carried forward -€185,299
no longer reported in 2024 (was €185,299)
- Debts after one year -€13,535
down €13,535 (-70.3%), from €19,261 to €5,726
- Trade debts +€3,380
up €3,380 (+141%), from €2,393 to €5,773
- Tax, wage and social debts -€2,900
down €2,900 (-30.7%), from €9,448 to €6,548
of which Remuneration and social security: -€2,900
- Gross operating margin -€26,909
down €26,909 (-25.7%), from €104,608 to €77,700
- Taxes -€5,521
down €5,521 (-27.8%), from €19,836 to €14,315
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,364 | €273,120 | +€40,756 | +17.5% |
| Fixed assets | 21/28 | €30,815 | €23,981 | -€6,834 | -22.2% |
| Tangible fixed assets | 22/27 | €30,726 | €23,893 | -€6,834 | -22.2% |
| Plant, machinery and equipment | 23 | - | €1,987 | +€1,987 | |
| Furniture and vehicles | 24 | €30,726 | €21,906 | -€8,821 | -28.7% |
| Financial fixed assets | 28 | €89 | €89 | = | 0.0% |
| Current assets | 29/58 | €201,550 | €249,139 | +€47,589 | +23.6% |
| Amounts receivable after more than one year | 29 | €22,120 | €34,070 | +€11,950 | +54.0% |
| Trade receivables | 290 | €22,120 | - | -€22,120 | |
| Other amounts receivable | 291 | - | €34,070 | +€34,070 | |
| Amounts receivable within one year | 40/41 | €8,133 | €5,250 | -€2,883 | -35.4% |
| Other amounts receivable | 41 | €8,133 | €5,250 | -€2,883 | -35.4% |
| Cash at bank and in hand | 54/58 | €154,546 | €194,290 | +€39,743 | +25.7% |
| Deferred charges and accrued income | 490/1 | €16,750 | €15,529 | -€1,221 | -7.3% |
| Total equity and liabilities | 10/49 | €232,364 | €273,120 | +€40,756 | +17.5% |
| Equity | 10/15 | €188,299 | €240,800 | +€52,501 | +27.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €237,800 | +€237,800 | |
| Distributable reserves | 133 | - | €237,800 | +€237,800 | |
| Profit (loss) carried forward | 14 | €185,299 | - | -€185,299 | |
| Amounts payable | 17/49 | €44,066 | €32,320 | -€11,746 | -26.7% |
| Amounts payable after more than one year | 17 | €19,261 | €5,726 | -€13,535 | -70.3% |
| Financial debts | 170/4 | €19,261 | €5,726 | -€13,535 | -70.3% |
| Amounts payable within one year | 42/48 | €24,805 | €26,594 | +€1,789 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €12,964 | €13,535 | +€571 | +4.4% |
| Trade debts | 44 | €2,393 | €5,773 | +€3,380 | +141% |
| Suppliers | 440/4 | €2,393 | €5,773 | +€3,380 | +141% |
| Taxes, remuneration and social security | 45 | €9,448 | €6,548 | -€2,900 | -30.7% |
| Taxes | 450/3 | €5,048 | €5,048 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,400 | €1,500 | -€2,900 | -65.9% |
| Other amounts payable | 47/48 | - | €738 | +€738 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,818 | €9,121 | +€303 | +3.4% |
| Other operating charges | 640/8 | €1,226 | €682 | -€544 | -44.4% |
| Gross operating margin | 9900 | €104,608 | €77,700 | -€26,909 | -25.7% |
| Operating profit (loss) | 9901 | €94,565 | €67,897 | -€26,668 | -28.2% |
| Financial charges | 65/66B | €764 | €1,081 | +€317 | +41.5% |
| Recurring financial charges | 65 | €764 | €1,081 | +€317 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €93,802 | €66,816 | -€26,985 | -28.8% |
| Income taxes | 67/77 | €19,836 | €14,315 | -€5,521 | -27.8% |
| Profit (loss) for the period | 9904 | €73,965 | €52,501 | -€21,464 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,965 | €52,501 | -€21,464 | -29.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.