DENTAL HC: 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 HC
Largest movements
- Cash -€18,756
down €18,756 (-20.6%), from €91,171 to €72,415
mainly Tax, wage and social debts (-€23,647) and Receivables within one year (-€3,050)
- Receivables within one year +€3,050
up €3,050 (+36.3%), from €8,403 to €11,453
of which Other amounts receivable: +€5,310
- Deferred charges and accrued income -€2,083
down €2,083 (-54.9%), from €3,797 to €1,714
- Tax, wage and social debts -€23,647
down €23,647 (-77.1%), from €30,673 to €7,026
of which Taxes: -€23,701
- Reserves +€7,250
up €7,250 (+10.4%), from €69,604 to €76,854
- Other debts -€1,363
down €1,363 (-100.0%), from €1,363 to €0
- Gross operating margin -€67,306
down €67,306 (-86.5%), from €77,851 to €10,545
- Taxes -€18,319
down €18,319 (-85.7%), from €21,372 to €3,053
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.
Cash bridge derived
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 | €103,956 | €86,691 | -€17,265 | -16.6% |
| Fixed assets | 21/28 | €586 | €1,110 | +€523 | +89.2% |
| Tangible fixed assets | 22/27 | €586 | €1,110 | +€523 | +89.2% |
| Furniture and vehicles | 24 | €586 | €1,110 | +€523 | +89.2% |
| Current assets | 29/58 | €103,370 | €85,582 | -€17,788 | -17.2% |
| Amounts receivable within one year | 40/41 | €8,403 | €11,453 | +€3,050 | +36.3% |
| Trade receivables | 40 | €8,403 | €6,143 | -€2,259 | -26.9% |
| Other amounts receivable | 41 | - | €5,310 | +€5,310 | |
| Cash at bank and in hand | 54/58 | €91,171 | €72,415 | -€18,756 | -20.6% |
| Deferred charges and accrued income | 490/1 | €3,797 | €1,714 | -€2,083 | -54.9% |
| Total equity and liabilities | 10/49 | €103,956 | €86,691 | -€17,265 | -16.6% |
| Equity | 10/15 | €70,604 | €77,854 | +€7,250 | +10.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €69,604 | €76,854 | +€7,250 | +10.4% |
| Distributable reserves | 133 | €69,604 | €76,854 | +€7,250 | +10.4% |
| Amounts payable | 17/49 | €33,352 | €8,837 | -€24,515 | -73.5% |
| Amounts payable within one year | 42/48 | €33,352 | €8,837 | -€24,515 | -73.5% |
| Trade debts | 44 | €1,316 | €1,811 | +€495 | +37.6% |
| Suppliers | 440/4 | €1,316 | €1,811 | +€495 | +37.6% |
| Taxes, remuneration and social security | 45 | €30,673 | €7,026 | -€23,647 | -77.1% |
| Taxes | 450/3 | €28,212 | €4,512 | -€23,701 | -84.0% |
| Remuneration and social security | 454/9 | €2,460 | €2,514 | +€54 | +2.2% |
| Other amounts payable | 47/48 | €1,363 | €0 | -€1,363 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €535 | +€135 | +33.7% |
| Gross operating margin | 9900 | €77,851 | €10,545 | -€67,306 | -86.5% |
| Operating profit (loss) | 9901 | €77,451 | €10,011 | -€67,441 | -87.1% |
| Financial income | 75/76B | - | €338 | +€338 | |
| Recurring financial income | 75 | - | €338 | +€338 | |
| Financial charges | 65/66B | €45 | €45 | -€0 | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €77,406 | €10,304 | -€67,103 | -86.7% |
| Income taxes | 67/77 | €21,372 | €3,053 | -€18,319 | -85.7% |
| Profit (loss) for the period | 9904 | €56,034 | €7,250 | -€48,784 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,034 | €7,250 | -€48,784 | -87.1% |
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 9 October 2026 via checked.be.