DENTAL ISEO: what changed
What changed
DENTAL ISEO
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€38,762
2024 · €52,829-€14,067
Equity
€482,420
2024 · €444,517+€37,903
Cash
€155,017
2024 · €320,068-€165,052
Balance sheet total
€498,755
2024 · €458,711+€40,044
Largest movements
Assets
- Current investments +€200,000
new in 2025: €200,000
- Cash -€165,052
down €165,052 (-51.6%), from €320,068 to €155,017
mainly Current investments (-€200,000) and Deferred charges and accrued income (-€3,470)
Equity and liabilities
- Reserves +€37,903
up €37,903 (+8.6%), from €438,317 to €476,220
of which Distributable reserves: +€37,903
Income statement
- Staff costs +€14,282
up €14,282 (+73.8%), from €19,361 to €33,644
- Gross operating margin -€9,706
down €9,706 (-9.4%), from €103,528 to €93,822
- Taxes -€5,919
down €5,919 (-22.5%), from €26,289 to €20,370
- Other operating charges -€1,867
down €1,867 (-36.2%), from €5,163 to €3,296
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
€52,829
Gross operating margin
-€9,706
Staff costs
-€14,282
Depreciation
+€578
Other operating charges
+€1,867
Financial income
+€710
Financial charges
+€847
Taxes
+€5,919
Result 2025
€38,762
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
+€35,807
Investment
-€200,000
Financing
-€859
Cash 2024
€320,068
From operations (derived)
+€35,807
Net result for the year
+€38,762
Depreciation
+€522
Receivables within one year
-€2,148
Deferred charges and accrued income
-€3,470
Trade debts
+€2,281
Tax, wage and social debts
+€2,815
Other debts
-€2,683
Accrued charges and deferred income
-€272
Investment (derived)
-€200,000
Current investments
-€200,000
Financing
-€859
Contributions, distributions and other
-€859
Cash 2025
€155,017
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €458,711 | €498,755 | +€40,044 | +8.7% |
| Fixed assets | 21/28 | €4,994 | €4,472 | -€522 | -10.5% |
| Tangible fixed assets | 22/27 | €522 | €0 | -€522 | -100% |
| Plant, machinery and equipment | 23 | €445 | €0 | -€445 | -100% |
| Furniture and vehicles | 24 | €78 | €0 | -€78 | -100% |
| Financial fixed assets | 28 | €4,472 | €4,472 | = | 0.0% |
| Current assets | 29/58 | €453,717 | €494,284 | +€40,567 | +8.9% |
| Amounts receivable within one year | 40/41 | €125,185 | €127,333 | +€2,148 | +1.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €125,185 | €127,333 | +€2,148 | +1.7% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €320,068 | €155,017 | -€165,052 | -51.6% |
| Deferred charges and accrued income | 490/1 | €8,464 | €11,934 | +€3,470 | +41.0% |
| Total equity and liabilities | 10/49 | €458,711 | €498,755 | +€40,044 | +8.7% |
| Equity | 10/15 | €444,517 | €482,420 | +€37,903 | +8.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €438,317 | €476,220 | +€37,903 | +8.6% |
| 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 | €436,457 | €474,360 | +€37,903 | +8.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,194 | €16,335 | +€2,142 | +15.1% |
| Amounts payable within one year | 42/48 | €13,415 | €15,828 | +€2,413 | +18.0% |
| Trade debts | 44 | €411 | €2,692 | +€2,281 | +555% |
| Suppliers | 440/4 | €411 | €2,692 | +€2,281 | +555% |
| Taxes, remuneration and social security | 45 | €3,259 | €6,075 | +€2,815 | +86.4% |
| Remuneration and social security | 454/9 | €3,259 | €6,075 | +€2,815 | +86.4% |
| Other amounts payable | 47/48 | €9,745 | €7,062 | -€2,683 | -27.5% |
| Accrued charges and deferred income | 492/3 | €779 | €507 | -€272 | -34.9% |
| Remuneration, social security and pensions | 62 | €19,361 | €33,644 | +€14,282 | +73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,100 | €522 | -€578 | -52.5% |
| Other operating charges | 640/8 | €5,163 | €3,296 | -€1,867 | -36.2% |
| Gross operating margin | 9900 | €103,528 | €93,822 | -€9,706 | -9.4% |
| Operating profit (loss) | 9901 | €77,904 | €56,360 | -€21,544 | -27.7% |
| Financial income | 75/76B | €2,663 | €3,373 | +€710 | +26.7% |
| Recurring financial income | 75 | €2,663 | €3,373 | +€710 | +26.7% |
| Financial charges | 65/66B | €1,449 | €602 | -€847 | -58.5% |
| Recurring financial charges | 65 | €1,449 | €602 | -€847 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €79,118 | €59,131 | -€19,986 | -25.3% |
| Income taxes | 67/77 | €26,289 | €20,370 | -€5,919 | -22.5% |
| Profit (loss) for the period | 9904 | €52,829 | €38,762 | -€14,067 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,829 | €38,762 | -€14,067 | -26.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.