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
- Receivables within one year -€1.3m
down €1.3m (-89.2%), from €1.4m to €157,159
- Receivables after one year -€480,000
down €480,000 (-35.0%), from €1.4m to €890,000
- Cash +€110,453
up €110,453 (+27.0%), from €409,041 to €519,494
mainly Receivables within one year (+€1.3m) and Receivables after one year (+€480,000)
- Deferred charges and accrued income +€64,551
up €64,551 (+2,404%), from €2,685 to €67,236
- Tangible fixed assets +€46,682
up €46,682 (+197%), from €23,740 to €70,422
- Reserves -€1.5m
down €1.5m (-44.5%), from €3.5m to €1.9m
- Gross operating margin -€92,004
down €92,004 (-12.9%), from €714,535 to €622,531
- Taxes -€45,891
down €45,891 (-18.7%), from €245,479 to €199,588
- Depreciation +€22,926
up €22,926 (+852%), from €2,692 to €25,618
- Financial income -€16,489
down €16,489 (-29.5%), from €55,962 to €39,474
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 | €3,505,055 | €1,954,204 | -€1.6m | -44.2% |
| Fixed assets | 21/28 | €23,740 | €70,422 | +€46,682 | +197% |
| Tangible fixed assets | 22/27 | €23,740 | €70,422 | +€46,682 | +197% |
| Furniture and vehicles | 24 | €23,740 | €70,422 | +€46,682 | +197% |
| Current assets | 29/58 | €3,481,315 | €1,883,783 | -€1.6m | -45.9% |
| Amounts receivable after more than one year | 29 | €1,370,000 | €890,000 | -€480,000 | -35.0% |
| Other amounts receivable | 291 | €1,370,000 | €890,000 | -€480,000 | -35.0% |
| Amounts receivable within one year | 40/41 | €1,449,695 | €157,159 | -€1.3m | -89.2% |
| Other amounts receivable | 41 | €1,449,695 | €157,159 | -€1.3m | -89.2% |
| Current investments | 50/53 | €249,894 | €249,894 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €409,041 | €519,494 | +€110,453 | +27.0% |
| Deferred charges and accrued income | 490/1 | €2,685 | €67,236 | +€64,551 | +2,404% |
| Total equity and liabilities | 10/49 | €3,505,055 | €1,954,204 | -€1.6m | -44.2% |
| Equity | 10/15 | €3,467,753 | €1,929,377 | -€1.5m | -44.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,455,353 | €1,916,977 | -€1.5m | -44.5% |
| Distributable reserves | 133 | €3,455,353 | €1,916,977 | -€1.5m | -44.5% |
| Amounts payable | 17/49 | €37,302 | €24,828 | -€12,474 | -33.4% |
| Amounts payable within one year | 42/48 | €37,302 | €24,828 | -€12,474 | -33.4% |
| Trade debts | 44 | €4,649 | €5,150 | +€501 | +10.8% |
| Suppliers | 440/4 | €4,649 | €5,150 | +€501 | +10.8% |
| Taxes, remuneration and social security | 45 | €32,653 | - | -€32,653 | |
| Taxes | 450/3 | €32,653 | - | -€32,653 | |
| Other amounts payable | 47/48 | - | €19,678 | +€19,678 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,692 | €25,618 | +€22,926 | +852% |
| Other operating charges | 640/8 | €1,053 | €1,262 | +€209 | +19.9% |
| Gross operating margin | 9900 | €714,535 | €622,531 | -€92,004 | -12.9% |
| Operating profit (loss) | 9901 | €710,790 | €595,651 | -€115,139 | -16.2% |
| Financial income | 75/76B | €55,962 | €39,474 | -€16,489 | -29.5% |
| Recurring financial income | 75 | €55,962 | €39,474 | -€16,489 | -29.5% |
| Financial charges | 65/66B | €1,124 | €1,202 | +€78 | +6.9% |
| Recurring financial charges | 65 | €1,124 | €1,202 | +€78 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €765,629 | €633,923 | -€131,706 | -17.2% |
| Income taxes | 67/77 | €245,479 | €199,588 | -€45,891 | -18.7% |
| Profit (loss) for the period | 9904 | €520,149 | €434,334 | -€85,815 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €520,149 | €434,334 | -€85,815 | -16.5% |
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 27 October 2026 via checked.be.