DENTAL HARMONY: 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 HARMONY
Largest movements
- Cash -€8,955
down €8,955 (-41.8%), from €21,425 to €12,470
mainly Investment in fixed assets (net) (-€31,459) and Debts after one year (-€15,133)
- Tangible fixed assets +€8,407
up €8,407 (+2.8%), from €302,917 to €311,324
of which Other tangible fixed assets: +€19,201
- Debts after one year -€15,133
down €15,133 (-7.5%), from €200,775 to €185,642
- Other debts +€13,221
up €13,221 (+108%), from €12,215 to €25,436
- Reserves +€4,930
up €4,930 (+4.3%), from €114,579 to €119,510
of which Distributable reserves: +€4,930
- Tax, wage and social debts -€4,437
no longer reported in 2025 (was €4,437)
- Gross operating margin -€10,478
down €10,478 (-20.5%), from €51,116 to €40,639
- Depreciation +€3,842
up €3,842 (+20.0%), from €19,209 to €23,052
- Taxes -€3,257
down €3,257 (-55.4%), from €5,883 to €2,627
- Financial charges +€2,089
up €2,089 (+33.9%), from €6,167 to €8,256
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 | €375,741 | €375,355 | -€386 | -0.1% |
| Fixed assets | 21/28 | €303,567 | €311,974 | +€8,407 | +2.8% |
| Tangible fixed assets | 22/27 | €302,917 | €311,324 | +€8,407 | +2.8% |
| Land and buildings | 22 | €246,952 | €250,224 | +€3,271 | +1.3% |
| Plant, machinery and equipment | 23 | €55,750 | €41,708 | -€14,041 | -25.2% |
| Furniture and vehicles | 24 | €215 | €191 | -€24 | -11.1% |
| Other tangible fixed assets | 26 | - | €19,201 | +€19,201 | |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €72,174 | €63,381 | -€8,793 | -12.2% |
| Amounts receivable within one year | 40/41 | €50,750 | €50,911 | +€161 | +0.3% |
| Trade receivables | 40 | €50,736 | €47,719 | -€3,017 | -5.9% |
| Other amounts receivable | 41 | €14 | €3,192 | +€3,178 | +22,703% |
| Cash at bank and in hand | 54/58 | €21,425 | €12,470 | -€8,955 | -41.8% |
| Total equity and liabilities | 10/49 | €375,741 | €375,355 | -€386 | -0.1% |
| Equity | 10/15 | €133,179 | €138,110 | +€4,930 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €114,579 | €119,510 | +€4,930 | +4.3% |
| 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 | €112,719 | €117,650 | +€4,930 | +4.4% |
| Amounts payable | 17/49 | €242,562 | €237,246 | -€5,316 | -2.2% |
| Amounts payable after more than one year | 17 | €200,775 | €185,642 | -€15,133 | -7.5% |
| Financial debts | 170/4 | €200,775 | €185,642 | -€15,133 | -7.5% |
| Amounts payable within one year | 42/48 | €41,786 | €51,603 | +€9,817 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €22,342 | €24,012 | +€1,670 | +7.5% |
| Trade debts | 44 | €2,793 | €2,155 | -€637 | -22.8% |
| Suppliers | 440/4 | €2,793 | €2,155 | -€637 | -22.8% |
| Taxes, remuneration and social security | 45 | €4,437 | - | -€4,437 | |
| Taxes | 450/3 | €4,437 | - | -€4,437 | |
| Other amounts payable | 47/48 | €12,215 | €25,436 | +€13,221 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,209 | €23,052 | +€3,842 | +20.0% |
| Other operating charges | 640/8 | €1,960 | €2,062 | +€103 | +5.2% |
| Gross operating margin | 9900 | €51,116 | €40,639 | -€10,478 | -20.5% |
| Operating profit (loss) | 9901 | €29,947 | €15,525 | -€14,423 | -48.2% |
| Financial income | 75/76B | €299 | €289 | -€10 | -3.5% |
| Recurring financial income | 75 | €299 | €289 | -€10 | -3.5% |
| Financial charges | 65/66B | €6,167 | €8,256 | +€2,089 | +33.9% |
| Recurring financial charges | 65 | €6,167 | €8,256 | +€2,089 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | €24,079 | €7,557 | -€16,522 | -68.6% |
| Income taxes | 67/77 | €5,883 | €2,627 | -€3,257 | -55.4% |
| Profit (loss) for the period | 9904 | €18,196 | €4,930 | -€13,265 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,196 | €4,930 | -€13,265 | -72.9% |
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.