DENTAL CONSULT: 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 CONSULT
Largest movements
- Cash +€43,883
up €43,883 (+31.2%), from €140,665 to €184,548
mainly Other debts (+€70,522) and Net result for the year (+€61,085)
- Tangible fixed assets -€41,033
down €41,033 (-19.9%), from €206,104 to €165,072
of which Furniture and vehicles: -€24,620
- Other debts +€70,522
up €70,522 (+136%), from €51,714 to €122,235
- Reserves -€61,155
down €61,155 (-50.0%), from €122,215 to €61,060
- Debts after one year -€25,074
down €25,074 (-63.3%), from €39,633 to €14,559
- Trade debts +€12,175
up €12,175 (+12.3%), from €98,690 to €110,865
- Tax, wage and social debts +€10,221
up €10,221 (+48.6%), from €21,014 to €31,235
of which Taxes: +€9,221
- Gross operating margin +€35,506
up €35,506 (+18.7%), from €189,487 to €224,993
- Staff costs +€10,514
up €10,514 (+14.1%), from €74,602 to €85,117
- Taxes +€9,118
up €9,118 (+121%), from €7,513 to €16,632
- Depreciation -€6,573
down €6,573 (-10.5%), from €62,312 to €55,739
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
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €360,507 | €365,039 | +€4,533 | +1.3% |
| Fixed assets | 21/28 | €206,104 | €165,072 | -€41,033 | -19.9% |
| Tangible fixed assets | 22/27 | €206,104 | €165,072 | -€41,033 | -19.9% |
| Land and buildings | 22 | €77,257 | €75,925 | -€1,332 | -1.7% |
| Plant, machinery and equipment | 23 | €43,103 | €28,023 | -€15,080 | -35.0% |
| Furniture and vehicles | 24 | €85,744 | €61,123 | -€24,620 | -28.7% |
| Current assets | 29/58 | €154,402 | €199,968 | +€45,565 | +29.5% |
| Amounts receivable within one year | 40/41 | €11,186 | €10,233 | -€953 | -8.5% |
| Trade receivables | 40 | €3,646 | €4,060 | +€414 | +11.4% |
| Other amounts receivable | 41 | €7,540 | €6,173 | -€1,367 | -18.1% |
| Cash at bank and in hand | 54/58 | €140,665 | €184,548 | +€43,883 | +31.2% |
| Deferred charges and accrued income | 490/1 | €2,552 | €5,187 | +€2,635 | +103% |
| Total equity and liabilities | 10/49 | €360,507 | €365,039 | +€4,533 | +1.3% |
| Equity | 10/15 | €122,222 | €61,071 | -€61,150 | -50.0% |
| Reserves | 13 | €122,215 | €61,060 | -€61,155 | -50.0% |
| Distributable reserves | 133 | €122,215 | €61,060 | -€61,155 | -50.0% |
| Profit (loss) carried forward | 14 | €7 | €11 | +€5 | +73.2% |
| Amounts payable | 17/49 | €238,285 | €303,968 | +€65,683 | +27.6% |
| Amounts payable after more than one year | 17 | €39,633 | €14,559 | -€25,074 | -63.3% |
| Financial debts | 170/4 | €39,633 | €14,559 | -€25,074 | -63.3% |
| Amounts payable within one year | 42/48 | €198,652 | €289,409 | +€90,757 | +45.7% |
| Current portion of amounts payable after more than one year | 42 | €27,235 | €25,074 | -€2,160 | -7.9% |
| Trade debts | 44 | €98,690 | €110,865 | +€12,175 | +12.3% |
| Suppliers | 440/4 | €98,690 | €110,865 | +€12,175 | +12.3% |
| Taxes, remuneration and social security | 45 | €21,014 | €31,235 | +€10,221 | +48.6% |
| Taxes | 450/3 | €4,203 | €13,424 | +€9,221 | +219% |
| Remuneration and social security | 454/9 | €16,811 | €17,810 | +€1,000 | +5.9% |
| Other amounts payable | 47/48 | €51,714 | €122,235 | +€70,522 | +136% |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €74,602 | €85,117 | +€10,514 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,312 | €55,739 | -€6,573 | -10.5% |
| Other operating charges | 640/8 | €2,469 | €2,393 | -€76 | -3.1% |
| Non-recurring operating charges | 66A | - | €1,041 | +€1,041 | |
| Gross operating margin | 9900 | €189,487 | €224,993 | +€35,506 | +18.7% |
| Operating profit (loss) | 9901 | €50,103 | €80,703 | +€30,601 | +61.1% |
| Financial income | 75/76B | €250 | €400 | +€150 | +59.8% |
| Recurring financial income | 75 | €250 | €400 | +€150 | +59.8% |
| Financial charges | 65/66B | €4,411 | €3,386 | -€1,025 | -23.2% |
| Recurring financial charges | 65 | €4,411 | €3,386 | -€1,025 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €45,942 | €77,717 | +€31,775 | +69.2% |
| Income taxes | 67/77 | €7,513 | €16,632 | +€9,118 | +121% |
| Profit (loss) for the period | 9904 | €38,428 | €61,085 | +€22,657 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,428 | €61,085 | +€22,657 | +59.0% |
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 26 October 2026 via checked.be.