DENTAL-LAB: 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-LAB
Largest movements
- Cash +€56,576
up €56,576 (+51.2%), from €110,474 to €167,050
mainly Net result for the year (+€26,303) and Receivables within one year (+€20,977)
- Receivables within one year -€20,977
down €20,977 (-30.6%), from €68,612 to €47,634
of which Trade receivables: -€14,465
- Tangible fixed assets -€11,187
down €11,187 (-24.3%), from €46,087 to €34,899
of which Furniture and vehicles: -€7,913
- Reserves +€26,303
up €26,303 (+16.2%), from €162,117 to €188,420
of which Distributable reserves: +€26,303
- Other debts -€4,004
down €4,004 (-23.5%), from €17,046 to €13,042
- Staff costs -€16,867
down €16,867 (-93.1%), from €18,124 to €1,257
- Write-downs +€10,499
no longer reported in 2025 (was -€10,499)
- Other operating charges -€9,704
down €9,704 (-75.9%), from €12,784 to €3,080
- Gross operating margin -€6,329
down €6,329 (-10.9%), from €57,989 to €51,660
- Depreciation +€6,064
up €6,064 (+118%), from €5,123 to €11,187
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 | €250,206 | €275,112 | +€24,906 | +10.0% |
| Fixed assets | 21/28 | €46,087 | €34,899 | -€11,187 | -24.3% |
| Tangible fixed assets | 22/27 | €46,087 | €34,899 | -€11,187 | -24.3% |
| Plant, machinery and equipment | 23 | €4,253 | €2,528 | -€1,725 | -40.6% |
| Furniture and vehicles | 24 | €39,389 | €31,477 | -€7,913 | -20.1% |
| Other tangible fixed assets | 26 | €2,445 | €895 | -€1,550 | -63.4% |
| Current assets | 29/58 | €204,120 | €240,213 | +€36,093 | +17.7% |
| Stocks and contracts in progress | 3 | €23,000 | €23,000 | = | 0.0% |
| Stocks | 30/36 | €23,000 | €23,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €68,612 | €47,634 | -€20,977 | -30.6% |
| Trade receivables | 40 | €60,102 | €45,638 | -€14,465 | -24.1% |
| Other amounts receivable | 41 | €8,509 | €1,997 | -€6,513 | -76.5% |
| Cash at bank and in hand | 54/58 | €110,474 | €167,050 | +€56,576 | +51.2% |
| Deferred charges and accrued income | 490/1 | €2,034 | €2,528 | +€494 | +24.3% |
| Total equity and liabilities | 10/49 | €250,206 | €275,112 | +€24,906 | +10.0% |
| Equity | 10/15 | €229,117 | €255,420 | +€26,303 | +11.5% |
| Contributions | 10/11 | €67,000 | €67,000 | = | 0.0% |
| Reserves | 13 | €162,117 | €188,420 | +€26,303 | +16.2% |
| Non-distributable reserves | 130/1 | €6,800 | €6,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,800 | €6,800 | = | 0.0% |
| Distributable reserves | 133 | €155,317 | €181,620 | +€26,303 | +16.9% |
| Amounts payable | 17/49 | €21,090 | €19,692 | -€1,398 | -6.6% |
| Amounts payable within one year | 42/48 | €21,090 | €19,692 | -€1,398 | -6.6% |
| Trade debts | 44 | - | €1,082 | +€1,082 | |
| Suppliers | 440/4 | - | €1,082 | +€1,082 | |
| Advances received on contracts in progress | 46 | €1,869 | €2,174 | +€305 | +16.3% |
| Taxes, remuneration and social security | 45 | €2,175 | €3,394 | +€1,219 | +56.1% |
| Taxes | 450/3 | €2,175 | €620 | -€1,555 | -71.5% |
| Remuneration and social security | 454/9 | - | €2,774 | +€2,774 | |
| Other amounts payable | 47/48 | €17,046 | €13,042 | -€4,004 | -23.5% |
| Remuneration, social security and pensions | 62 | €18,124 | €1,257 | -€16,867 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,123 | €11,187 | +€6,064 | +118% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,499 | - | +€10,499 | |
| Other operating charges | 640/8 | €12,784 | €3,080 | -€9,704 | -75.9% |
| Gross operating margin | 9900 | €57,989 | €51,660 | -€6,329 | -10.9% |
| Operating profit (loss) | 9901 | €32,457 | €36,136 | +€3,679 | +11.3% |
| Financial income | 75/76B | €15 | €265 | +€250 | +1,655% |
| Recurring financial income | 75 | €15 | €265 | +€250 | +1,655% |
| Financial charges | 65/66B | €610 | €189 | -€421 | -69.0% |
| Recurring financial charges | 65 | €610 | €189 | -€421 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | €31,862 | €36,211 | +€4,349 | +13.7% |
| Income taxes | 67/77 | €10,070 | €9,908 | -€162 | -1.6% |
| Profit (loss) for the period | 9904 | €21,792 | €26,303 | +€4,511 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,792 | €26,303 | +€4,511 | +20.7% |
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 26 October 2026 via checked.be.