Dental Dive: 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 Dive
Largest movements
- Cash -€125,268
down €125,268 (-65.1%), from €192,316 to €67,048
mainly Other debts (-€156,949) and Contributions, distributions and other (-€74,500)
- Tangible fixed assets -€27,238
down €27,238 (-7.1%), from €383,983 to €356,746
of which Land and buildings: -€14,377
- Receivables within one year -€26,885
down €26,885 (-87.8%), from €30,606 to €3,721
of which Other amounts receivable: -€23,891
- Intangible fixed assets -€23,827
down €23,827 (-11.8%), from €202,432 to €178,605
- Other debts -€156,949
down €156,949 (-65.9%), from €238,050 to €81,102
- Debts after one year -€58,858
down €58,858 (-11.4%), from €517,568 to €458,710
- Gross operating margin +€41,912
up €41,912 (+28.9%), from €145,237 to €187,149
- Taxes +€11,788
up €11,788 (+78.9%), from €14,943 to €26,731
- Depreciation -€8,042
down €8,042 (-12.5%), from €64,194 to €56,152
- Other operating charges +€2,938
up €2,938 (+56.8%), from €5,169 to €8,107
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 | €822,895 | €616,340 | -€206,555 | -25.1% |
| Fixed assets | 21/28 | €586,415 | €535,351 | -€51,065 | -8.7% |
| Intangible fixed assets | 21 | €202,432 | €178,605 | -€23,827 | -11.8% |
| Tangible fixed assets | 22/27 | €383,983 | €356,746 | -€27,238 | -7.1% |
| Land and buildings | 22 | €354,039 | €339,662 | -€14,377 | -4.1% |
| Plant, machinery and equipment | 23 | €18,299 | €7,769 | -€10,530 | -57.5% |
| Furniture and vehicles | 24 | €11,646 | €9,315 | -€2,331 | -20.0% |
| Current assets | 29/58 | €236,480 | €80,989 | -€155,490 | -65.8% |
| Amounts receivable within one year | 40/41 | €30,606 | €3,721 | -€26,885 | -87.8% |
| Trade receivables | 40 | €4,434 | €1,440 | -€2,995 | -67.5% |
| Other amounts receivable | 41 | €26,172 | €2,281 | -€23,891 | -91.3% |
| Cash at bank and in hand | 54/58 | €192,316 | €67,048 | -€125,268 | -65.1% |
| Deferred charges and accrued income | 490/1 | €13,558 | €10,221 | -€3,337 | -24.6% |
| Total equity and liabilities | 10/49 | €822,895 | €616,340 | -€206,555 | -25.1% |
| Equity | 10/15 | €5,088 | €5,069 | -€19 | -0.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88 | €69 | -€19 | -21.5% |
| Amounts payable | 17/49 | €817,807 | €611,271 | -€206,536 | -25.3% |
| Amounts payable after more than one year | 17 | €517,568 | €458,710 | -€58,858 | -11.4% |
| Financial debts | 170/4 | €517,568 | €458,710 | -€58,858 | -11.4% |
| Amounts payable within one year | 42/48 | €300,239 | €152,561 | -€147,678 | -49.2% |
| Current portion of amounts payable after more than one year | 42 | €56,311 | €58,858 | +€2,547 | +4.5% |
| Trade debts | 44 | €2,317 | €1,616 | -€701 | -30.2% |
| Suppliers | 440/4 | €2,317 | €1,616 | -€701 | -30.2% |
| Advances received on contracts in progress | 46 | - | €2,500 | +€2,500 | |
| Taxes, remuneration and social security | 45 | €3,561 | €8,485 | +€4,924 | +138% |
| Taxes | 450/3 | €3,561 | €8,485 | +€4,924 | +138% |
| Other amounts payable | 47/48 | €238,050 | €81,102 | -€156,949 | -65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,194 | €56,152 | -€8,042 | -12.5% |
| Other operating charges | 640/8 | €5,169 | €8,107 | +€2,938 | +56.8% |
| Gross operating margin | 9900 | €145,237 | €187,149 | +€41,912 | +28.9% |
| Operating profit (loss) | 9901 | €75,874 | €122,890 | +€47,016 | +62.0% |
| Financial income | 75/76B | €278 | €818 | +€540 | +194% |
| Recurring financial income | 75 | €278 | €818 | +€540 | +194% |
| Financial charges | 65/66B | €24,271 | €22,496 | -€1,775 | -7.3% |
| Recurring financial charges | 65 | €24,271 | €22,496 | -€1,775 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €51,881 | €101,212 | +€49,331 | +95.1% |
| Income taxes | 67/77 | €14,943 | €26,731 | +€11,788 | +78.9% |
| Profit (loss) for the period | 9904 | €36,938 | €74,481 | +€37,543 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €36,938 | €74,481 | +€37,543 | +102% |
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 21 October 2026 via checked.be.