Dental Consulting: 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 Consulting
Largest movements
- Cash -€50,240
down €50,240 (-100%), from €50,240 to €0
mainly Debts after one year (-€152,638) and Investment in fixed assets (net) (-€70,180)
- Deferred charges and accrued income +€49,232
up €49,232 (+454%), from €10,838 to €60,070
- Receivables after one year -€35,705
down €35,705 (-24.5%), from €145,705 to €110,000
of which Other amounts receivable: -€35,705
- Receivables within one year +€34,693
up €34,693 (+39.2%), from €88,601 to €123,294
of which Other amounts receivable: +€49,884
- Intangible fixed assets +€34,130
up €34,130 (+45.2%), from €75,578 to €109,708
- Reserves +€189,516
up €189,516 (+28.8%), from €657,787 to €847,303
- Debts after one year -€152,638
down €152,638 (-47.7%), from €320,156 to €167,519
- Tax, wage and social debts -€45,376
down €45,376 (-38.6%), from €117,634 to €72,258
- Other debts +€32,616
up €32,616 (+83.6%), from €39,026 to €71,642
- Short-term financial debts +€26,791
up €26,791 (+51.6%), from €51,900 to €78,691
of which Credit institutions: +€26,791
- Gross operating margin +€17,512
up €17,512 (+7.3%), from €239,565 to €257,078
- Depreciation +€17,141
up €17,141 (+146%), from €11,774 to €28,915
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 | €1,393,895 | €1,433,140 | +€39,245 | +2.8% |
| Fixed assets | 21/28 | €1,098,512 | €1,139,776 | +€41,265 | +3.8% |
| Intangible fixed assets | 21 | €75,578 | €109,708 | +€34,130 | +45.2% |
| Tangible fixed assets | 22/27 | €21,748 | €28,883 | +€7,135 | +32.8% |
| Plant, machinery and equipment | 23 | €3,603 | €6,343 | +€2,740 | +76.0% |
| Furniture and vehicles | 24 | €0 | €2,731 | +€2,731 | |
| Other tangible fixed assets | 26 | €18,145 | €19,808 | +€1,664 | +9.2% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €1,001,186 | €1,001,186 | = | 0.0% |
| Current assets | 29/58 | €295,383 | €293,363 | -€2,020 | -0.7% |
| Amounts receivable after more than one year | 29 | €145,705 | €110,000 | -€35,705 | -24.5% |
| Trade receivables | 290 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €95,705 | €60,000 | -€35,705 | -37.3% |
| Amounts receivable within one year | 40/41 | €88,601 | €123,294 | +€34,693 | +39.2% |
| Trade receivables | 40 | €74,133 | €58,942 | -€15,191 | -20.5% |
| Other amounts receivable | 41 | €14,468 | €64,352 | +€49,884 | +345% |
| Cash at bank and in hand | 54/58 | €50,240 | €0 | -€50,240 | -100% |
| Deferred charges and accrued income | 490/1 | €10,838 | €60,070 | +€49,232 | +454% |
| Total equity and liabilities | 10/49 | €1,393,895 | €1,433,140 | +€39,245 | +2.8% |
| Equity | 10/15 | €676,387 | €865,903 | +€189,516 | +28.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €657,787 | €847,303 | +€189,516 | +28.8% |
| Distributable reserves | 133 | €657,787 | €847,303 | +€189,516 | +28.8% |
| Amounts payable | 17/49 | €717,508 | €567,237 | -€150,271 | -20.9% |
| Amounts payable after more than one year | 17 | €320,156 | €167,519 | -€152,638 | -47.7% |
| Financial debts | 170/4 | €320,156 | €167,519 | -€152,638 | -47.7% |
| Amounts payable within one year | 42/48 | €397,351 | €392,560 | -€4,792 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €154,257 | €152,638 | -€1,619 | -1.0% |
| Financial debts | 43 | €51,900 | €78,691 | +€26,791 | +51.6% |
| Credit institutions | 430/8 | €16,900 | €43,691 | +€26,791 | +159% |
| Other loans | 439 | €35,000 | €35,000 | = | 0.0% |
| Trade debts | 44 | €34,534 | €17,330 | -€17,204 | -49.8% |
| Suppliers | 440/4 | €34,534 | €17,330 | -€17,204 | -49.8% |
| Taxes, remuneration and social security | 45 | €117,634 | €72,258 | -€45,376 | -38.6% |
| Taxes | 450/3 | €117,634 | €72,258 | -€45,376 | -38.6% |
| Other amounts payable | 47/48 | €39,026 | €71,642 | +€32,616 | +83.6% |
| Accrued charges and deferred income | 492/3 | - | €7,158 | +€7,158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,774 | €28,915 | +€17,141 | +146% |
| Other operating charges | 640/8 | €2,149 | €1,617 | -€532 | -24.8% |
| Non-recurring operating charges | 66A | €800 | €0 | -€800 | -100% |
| Gross operating margin | 9900 | €239,565 | €257,078 | +€17,512 | +7.3% |
| Operating profit (loss) | 9901 | €224,842 | €226,545 | +€1,703 | +0.8% |
| Financial income | 75/76B | €55,934 | €54,754 | -€1,180 | -2.1% |
| Recurring financial income | 75 | €55,934 | €54,754 | -€1,180 | -2.1% |
| Financial charges | 65/66B | €14,526 | €15,125 | +€599 | +4.1% |
| Recurring financial charges | 65 | €14,526 | €15,125 | +€599 | +4.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €266,250 | €266,174 | -€76 | 0.0% |
| Income taxes | 67/77 | €77,750 | €76,658 | -€1,091 | -1.4% |
| Profit (loss) for the period | 9904 | €188,500 | €189,516 | +€1,016 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €188,500 | €189,516 | +€1,016 | +0.5% |
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 24 October 2026 via checked.be.