Dental Experts: 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 Experts
Largest movements
- Cash +€66,551
up €66,551 (+114%), from €58,197 to €124,748
mainly Net result for the year (+€91,841) and Depreciation (+€8,155)
- Receivables within one year +€11,542
up €11,542 (+15.8%), from €73,210 to €84,752
- Reserves +€91,841
up €91,841 (+59.3%), from €154,986 to €246,828
- Tax, wage and social debts -€12,239
down €12,239 (-37.0%), from €33,099 to €20,860
of which Taxes: -€13,906
- Gross operating margin +€66,757
up €66,757 (+96.9%), from €68,883 to €135,640
- Staff costs +€12,501
new in 2025: €12,501
- Taxes +€12,464
up €12,464 (+86.2%), from €14,453 to €26,917
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 | €193,015 | €271,412 | +€78,397 | +40.6% |
| Fixed assets | 21/28 | €14,290 | €13,255 | -€1,035 | -7.2% |
| Tangible fixed assets | 22/27 | €14,290 | €13,255 | -€1,035 | -7.2% |
| Plant, machinery and equipment | 23 | €3,431 | €6,304 | +€2,873 | +83.7% |
| Furniture and vehicles | 24 | €10,858 | €6,950 | -€3,908 | -36.0% |
| Current assets | 29/58 | €178,726 | €258,158 | +€79,432 | +44.4% |
| Amounts receivable after more than one year | 29 | €47,319 | €48,658 | +€1,339 | +2.8% |
| Other amounts receivable | 291 | €47,319 | €48,658 | +€1,339 | +2.8% |
| Amounts receivable within one year | 40/41 | €73,210 | €84,752 | +€11,542 | +15.8% |
| Other amounts receivable | 41 | €73,210 | €84,752 | +€11,542 | +15.8% |
| Cash at bank and in hand | 54/58 | €58,197 | €124,748 | +€66,551 | +114% |
| Total equity and liabilities | 10/49 | €193,015 | €271,412 | +€78,397 | +40.6% |
| Equity | 10/15 | €157,986 | €249,828 | +€91,841 | +58.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €154,986 | €246,828 | +€91,841 | +59.3% |
| Distributable reserves | 133 | €154,986 | €246,828 | +€91,841 | +59.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €35,029 | €21,585 | -€13,444 | -38.4% |
| Amounts payable within one year | 42/48 | €35,029 | €21,585 | -€13,444 | -38.4% |
| Trade debts | 44 | €1,930 | €725 | -€1,205 | -62.5% |
| Suppliers | 440/4 | €1,930 | €725 | -€1,205 | -62.5% |
| Taxes, remuneration and social security | 45 | €33,099 | €20,860 | -€12,239 | -37.0% |
| Taxes | 450/3 | €33,099 | €19,193 | -€13,906 | -42.0% |
| Remuneration and social security | 454/9 | - | €1,667 | +€1,667 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €12,501 | +€12,501 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,043 | €8,155 | +€1,112 | +15.8% |
| Other operating charges | 640/8 | €843 | €1,285 | +€442 | +52.5% |
| Gross operating margin | 9900 | €68,883 | €135,640 | +€66,757 | +96.9% |
| Operating profit (loss) | 9901 | €60,997 | €113,699 | +€52,702 | +86.4% |
| Financial income | 75/76B | €5,070 | €5,601 | +€531 | +10.5% |
| Recurring financial income | 75 | €5,070 | €5,601 | +€531 | +10.5% |
| Financial charges | 65/66B | €746 | €541 | -€204 | -27.4% |
| Recurring financial charges | 65 | €746 | €541 | -€204 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €65,321 | €118,759 | +€53,437 | +81.8% |
| Income taxes | 67/77 | €14,453 | €26,917 | +€12,464 | +86.2% |
| Profit (loss) for the period | 9904 | €50,868 | €91,841 | +€40,973 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,868 | €91,841 | +€40,973 | +80.5% |
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 20 October 2026 via checked.be.