DENTAL I.: what changed
What changed
DENTAL I.
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€172,116
2024 · €204,928-€32,812
Equity
€656,501
2024 · €494,384+€162,116
Cash
€134,586
2024 · €211,482-€76,896
Balance sheet total
€1.4m
2024 · €1.2m+€233,613
Largest movements
Assets
- Tangible fixed assets +€169,564
up €169,564 (+21.7%), from €780,571 to €950,135
of which Plant, machinery and equipment: +€184,738
- Current investments +€150,000
up €150,000 (+100%), from €150,000 to €300,000
- Cash -€76,896
down €76,896 (-36.4%), from €211,482 to €134,586
mainly Trade debts (-€390,863) and Investment in fixed assets (net) (-€209,614)
Equity and liabilities
- Debts after one year +€429,982
up €429,982 (+250%), from €171,669 to €601,651
- Trade debts -€390,863
down €390,863 (-98.4%), from €397,080 to €6,217
- Profit (loss) carried forward +€152,116
up €152,116 (+56.7%), from €268,469 to €420,586
- Tax, wage and social debts +€43,850
up €43,850 (+66.1%), from €66,305 to €110,156
of which Taxes: +€40,415
- Other debts -€30,500
down €30,500 (-80.8%), from €37,750 to €7,250
Income statement
- Gross operating margin -€19,368
down €19,368 (-5.4%), from €357,667 to €338,299
- Financial charges +€10,817
up €10,817 (+106%), from €10,160 to €20,977
- Staff costs +€9,058
up €9,058 (+24.5%), from €36,908 to €45,966
- Other operating charges -€7,173
down €7,173 (-73.1%), from €9,812 to €2,640
- Depreciation +€4,613
up €4,613 (+13.0%), from €35,437 to €40,050
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€204,928
Gross operating margin
-€19,368
Staff costs
-€9,058
Depreciation
-€4,613
Other operating charges
+€7,173
Financial income
+€3,790
Financial charges
-€10,817
Taxes
+€82
Result 2025
€172,116
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€156,291
Investment
-€359,614
Financing
+€439,009
Cash 2024
€211,482
From operations (derived)
-€156,291
Net result for the year
+€172,116
Depreciation
+€40,050
Receivables after one year
+€9,000
Deferred charges and accrued income
+€55
Trade debts
-€390,863
Tax, wage and social debts
+€43,850
Other debts
-€30,500
Investment (derived)
-€359,614
Investment in fixed assets (net)
-€209,614
Current investments
-€150,000
Financing
+€439,009
Debts after one year
+€429,982
Current portion of long-term debt
-€4,133
Short-term financial debts
+€23,160
Contributions, distributions and other
-€10,000
Cash 2025
€134,586
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,212,787 | €1,446,399 | +€233,613 | +19.3% |
| Fixed assets | 21/28 | €780,638 | €950,202 | +€169,564 | +21.7% |
| Tangible fixed assets | 22/27 | €780,571 | €950,135 | +€169,564 | +21.7% |
| Land and buildings | 22 | €766,008 | €746,495 | -€19,513 | -2.5% |
| Plant, machinery and equipment | 23 | €13,865 | €198,602 | +€184,738 | +1,332% |
| Furniture and vehicles | 24 | €698 | €5,038 | +€4,340 | +622% |
| Financial fixed assets | 28 | €67 | €67 | = | 0.0% |
| Current assets | 29/58 | €432,149 | €496,197 | +€64,049 | +14.8% |
| Amounts receivable after more than one year | 29 | €70,000 | €61,000 | -€9,000 | -12.9% |
| Other amounts receivable | 291 | €70,000 | €61,000 | -€9,000 | -12.9% |
| Current investments | 50/53 | €150,000 | €300,000 | +€150,000 | +100% |
| Cash at bank and in hand | 54/58 | €211,482 | €134,586 | -€76,896 | -36.4% |
| Deferred charges and accrued income | 490/1 | €667 | €612 | -€55 | -8.2% |
| Total equity and liabilities | 10/49 | €1,212,787 | €1,446,399 | +€233,613 | +19.3% |
| Equity | 10/15 | €494,384 | €656,501 | +€162,116 | +32.8% |
| Contributions | 10/11 | €28,000 | €28,000 | = | 0.0% |
| Contributions outside capital | 11 | €28,000 | €28,000 | = | 0.0% |
| Share premium | 1100/10 | €28,000 | €28,000 | = | 0.0% |
| Revaluation surpluses | 12 | €4,216 | €4,216 | = | 0.0% |
| Reserves | 13 | €193,699 | €203,699 | +€10,000 | +5.2% |
| Non-distributable reserves | 130/1 | €2,800 | €2,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,800 | €2,800 | = | 0.0% |
| Distributable reserves | 133 | €190,899 | €200,899 | +€10,000 | +5.2% |
| Profit (loss) carried forward | 14 | €268,469 | €420,586 | +€152,116 | +56.7% |
| Amounts payable | 17/49 | €718,402 | €789,898 | +€71,496 | +10.0% |
| Amounts payable after more than one year | 17 | €171,669 | €601,651 | +€429,982 | +250% |
| Financial debts | 170/4 | €171,669 | €601,651 | +€429,982 | +250% |
| Amounts payable within one year | 42/48 | €546,733 | €188,247 | -€358,485 | -65.6% |
| Current portion of amounts payable after more than one year | 42 | €27,667 | €23,534 | -€4,133 | -14.9% |
| Financial debts | 43 | €17,931 | €41,091 | +€23,160 | +129% |
| Credit institutions | 430/8 | €17,931 | €41,091 | +€23,160 | +129% |
| Trade debts | 44 | €397,080 | €6,217 | -€390,863 | -98.4% |
| Suppliers | 440/4 | €397,080 | €6,217 | -€390,863 | -98.4% |
| Taxes, remuneration and social security | 45 | €66,305 | €110,156 | +€43,850 | +66.1% |
| Taxes | 450/3 | €54,472 | €94,887 | +€40,415 | +74.2% |
| Remuneration and social security | 454/9 | €11,833 | €15,268 | +€3,435 | +29.0% |
| Other amounts payable | 47/48 | €37,750 | €7,250 | -€30,500 | -80.8% |
| Remuneration, social security and pensions | 62 | €36,908 | €45,966 | +€9,058 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,437 | €40,050 | +€4,613 | +13.0% |
| Other operating charges | 640/8 | €9,812 | €2,640 | -€7,173 | -73.1% |
| Gross operating margin | 9900 | €357,667 | €338,299 | -€19,368 | -5.4% |
| Operating profit (loss) | 9901 | €275,510 | €249,643 | -€25,866 | -9.4% |
| Financial income | 75/76B | €1,236 | €5,026 | +€3,790 | +307% |
| Recurring financial income | 75 | €1,236 | €5,026 | +€3,790 | +307% |
| Financial charges | 65/66B | €10,160 | €20,977 | +€10,817 | +106% |
| Recurring financial charges | 65 | €10,160 | €20,977 | +€10,817 | +106% |
| Profit (loss) for the period before taxes | 9903 | €266,586 | €233,692 | -€32,893 | -12.3% |
| Income taxes | 67/77 | €61,658 | €61,576 | -€82 | -0.1% |
| Profit (loss) for the period | 9904 | €204,928 | €172,116 | -€32,812 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €204,928 | €172,116 | -€32,812 | -16.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.