DENTAL EXPERT: 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 EXPERT
Largest movements
- Tangible fixed assets +€697,976
up €697,976 (+114%), from €611,318 to €1.3m
of which Land and buildings: +€700,466
- Receivables after one year +€73,600
up €73,600 (+42.6%), from €172,927 to €246,527
- Receivables within one year -€38,970
down €38,970 (-96.5%), from €40,392 to €1,422
- Debts after one year +€592,241
up €592,241 (+124%), from €478,755 to €1.1m
- Other debts +€81,394
up €81,394 (+441%), from €18,446 to €99,840
- Current portion of long-term debt +€40,733
up €40,733 (+67.2%), from €60,609 to €101,341
- Reserves +€22,500
up €22,500 (+19.8%), from €113,860 to €136,360
of which Distributable reserves: +€22,500
- Depreciation +€38,636
up €38,636 (+127%), from €30,493 to €69,128
- Gross operating margin +€35,335
up €35,335 (+13.5%), from €261,219 to €296,555
- Staff costs -€34,966
down €34,966 (-20.2%), from €172,779 to €137,813
- Financial charges +€24,288
up €24,288 (+142%), from €17,065 to €41,353
- Other operating charges -€5,967
down €5,967 (-35.4%), from €16,838 to €10,870
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 | €866,755 | €1,593,225 | +€726,470 | +83.8% |
| Fixed assets | 21/28 | €640,858 | €1,338,834 | +€697,976 | +109% |
| Tangible fixed assets | 22/27 | €611,318 | €1,309,294 | +€697,976 | +114% |
| Land and buildings | 22 | €512,130 | €1,212,596 | +€700,466 | +137% |
| Furniture and vehicles | 24 | €17,504 | €9,395 | -€8,109 | -46.3% |
| Other tangible fixed assets | 26 | €81,684 | €87,304 | +€5,619 | +6.9% |
| Financial fixed assets | 28 | €29,540 | €29,540 | = | 0.0% |
| Current assets | 29/58 | €225,897 | €254,391 | +€28,494 | +12.6% |
| Amounts receivable after more than one year | 29 | €172,927 | €246,527 | +€73,600 | +42.6% |
| Other amounts receivable | 291 | €172,927 | €246,527 | +€73,600 | +42.6% |
| Amounts receivable within one year | 40/41 | €40,392 | €1,422 | -€38,970 | -96.5% |
| Other amounts receivable | 41 | €40,392 | €1,422 | -€38,970 | -96.5% |
| Cash at bank and in hand | 54/58 | €12,482 | €6,318 | -€6,164 | -49.4% |
| Deferred charges and accrued income | 490/1 | €96 | €124 | +€27 | +28.6% |
| Total equity and liabilities | 10/49 | €866,755 | €1,593,225 | +€726,470 | +83.8% |
| Equity | 10/15 | €223,750 | €246,584 | +€22,834 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €113,860 | €136,360 | +€22,500 | +19.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €112,000 | €134,500 | +€22,500 | +20.1% |
| Profit (loss) carried forward | 14 | €91,290 | €91,624 | +€334 | +0.4% |
| Amounts payable | 17/49 | €643,005 | €1,346,641 | +€703,636 | +109% |
| Amounts payable after more than one year | 17 | €478,755 | €1,070,996 | +€592,241 | +124% |
| Financial debts | 170/4 | €478,755 | €1,070,996 | +€592,241 | +124% |
| Amounts payable within one year | 42/48 | €161,123 | €275,645 | +€114,523 | +71.1% |
| Current portion of amounts payable after more than one year | 42 | €60,609 | €101,341 | +€40,733 | +67.2% |
| Trade debts | 44 | €27,684 | €15,126 | -€12,558 | -45.4% |
| Suppliers | 440/4 | €27,684 | €15,126 | -€12,558 | -45.4% |
| Taxes, remuneration and social security | 45 | €54,384 | €59,339 | +€4,955 | +9.1% |
| Taxes | 450/3 | €14,809 | €25,450 | +€10,640 | +71.8% |
| Remuneration and social security | 454/9 | €39,574 | €33,889 | -€5,686 | -14.4% |
| Other amounts payable | 47/48 | €18,446 | €99,840 | +€81,394 | +441% |
| Accrued charges and deferred income | 492/3 | €3,127 | - | -€3,127 | |
| Remuneration, social security and pensions | 62 | €172,779 | €137,813 | -€34,966 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,493 | €69,128 | +€38,636 | +127% |
| Other operating charges | 640/8 | €16,838 | €10,870 | -€5,967 | -35.4% |
| Gross operating margin | 9900 | €261,219 | €296,555 | +€35,335 | +13.5% |
| Operating profit (loss) | 9901 | €41,110 | €78,743 | +€37,633 | +91.5% |
| Financial income | 75/76B | €4,054 | €4,417 | +€364 | +9.0% |
| Recurring financial income | 75 | €4,054 | €4,417 | +€364 | +9.0% |
| Financial charges | 65/66B | €17,065 | €41,353 | +€24,288 | +142% |
| Recurring financial charges | 65 | €17,065 | €41,353 | +€24,288 | +142% |
| Profit (loss) for the period before taxes | 9903 | €28,098 | €41,807 | +€13,708 | +48.8% |
| Income taxes | 67/77 | €16,877 | €18,973 | +€2,096 | +12.4% |
| Profit (loss) for the period | 9904 | €11,221 | €22,834 | +€11,612 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €11,221 | €22,834 | +€11,612 | +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 28 October 2026 via checked.be.