DENTAL CIRCLE: 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 CIRCLE
Largest movements
- Receivables within one year +€56,490
up €56,490 (+116%), from €48,518 to €105,008
of which Other amounts receivable: +€51,052
- Reserves +€37,115
up €37,115 (+110%), from €33,879 to €70,994
- Tax, wage and social debts +€16,682
up €16,682 (+1,684%), from €991 to €17,673
- Trade debts +€3,802
up €3,802 (+111%), from €3,414 to €7,216
- Short-term financial debts -€1,876
down €1,876 (-16.0%), from €11,737 to €9,861
- Gross operating margin +€32,409
up €32,409 (+123%), from €26,419 to €58,827
- Taxes +€13,259
up €13,259 (+282%), from €4,701 to €17,960
- Financial charges +€3,168
up €3,168 (+136%), from €2,329 to €5,497
- Financial income +€2,404
up €2,404 (+132%), from €1,819 to €4,224
- Other operating charges -€917
down €917 (-37.3%), from €2,458 to €1,541
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,855 | €106,597 | +€55,742 | +110% |
| Fixed assets | 21/28 | €2,337 | €1,399 | -€938 | -40.1% |
| Tangible fixed assets | 22/27 | €2,337 | €1,399 | -€938 | -40.1% |
| Plant, machinery and equipment | 23 | €636 | €298 | -€339 | -53.2% |
| Furniture and vehicles | 24 | €1,701 | €1,101 | -€600 | -35.3% |
| Current assets | 29/58 | €48,518 | €105,198 | +€56,680 | +117% |
| Amounts receivable within one year | 40/41 | €48,518 | €105,008 | +€56,490 | +116% |
| Trade receivables | 40 | - | €5,438 | +€5,438 | |
| Other amounts receivable | 41 | €48,518 | €99,570 | +€51,052 | +105% |
| Deferred charges and accrued income | 490/1 | - | €190 | +€190 | |
| Total equity and liabilities | 10/49 | €50,855 | €106,597 | +€55,742 | +110% |
| Equity | 10/15 | €33,879 | €70,994 | +€37,115 | +110% |
| Reserves | 13 | €33,879 | €70,994 | +€37,115 | +110% |
| Distributable reserves | 133 | €33,879 | €70,994 | +€37,115 | +110% |
| Amounts payable | 17/49 | €16,976 | €35,603 | +€18,627 | +110% |
| Amounts payable within one year | 42/48 | €16,976 | €35,603 | +€18,627 | +110% |
| Current portion of amounts payable after more than one year | 42 | €833 | €852 | +€19 | +2.2% |
| Financial debts | 43 | €11,737 | €9,861 | -€1,876 | -16.0% |
| Credit institutions | 430/8 | €11,737 | €9,861 | -€1,876 | -16.0% |
| Trade debts | 44 | €3,414 | €7,216 | +€3,802 | +111% |
| Suppliers | 440/4 | €3,414 | €7,216 | +€3,802 | +111% |
| Taxes, remuneration and social security | 45 | €991 | €17,673 | +€16,682 | +1,684% |
| Taxes | 450/3 | €991 | €17,673 | +€16,682 | +1,684% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €437 | €938 | +€501 | +115% |
| Other operating charges | 640/8 | €2,458 | €1,541 | -€917 | -37.3% |
| Gross operating margin | 9900 | €26,419 | €58,827 | +€32,409 | +123% |
| Operating profit (loss) | 9901 | €23,524 | €56,348 | +€32,824 | +140% |
| Financial income | 75/76B | €1,819 | €4,224 | +€2,404 | +132% |
| Recurring financial income | 75 | €1,819 | €4,224 | +€2,404 | +132% |
| Financial charges | 65/66B | €2,329 | €5,497 | +€3,168 | +136% |
| Recurring financial charges | 65 | €2,329 | €5,497 | +€3,168 | +136% |
| Profit (loss) for the period before taxes | 9903 | €23,014 | €55,075 | +€32,061 | +139% |
| Income taxes | 67/77 | €4,701 | €17,960 | +€13,259 | +282% |
| Profit (loss) for the period | 9904 | €18,314 | €37,115 | +€18,801 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €18,314 | €37,115 | +€18,801 | +103% |
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 14 October 2026 via checked.be.