DENTAL LAND: 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 LAND
Largest movements
- Receivables within one year +€45,493
up €45,493 (+82.5%), from €55,174 to €100,667
of which Other amounts receivable: +€69,725
- Cash -€33,477
down €33,477 (-58.0%), from €57,696 to €24,219
mainly Receivables within one year (-€45,493) and Tax, wage and social debts (-€9,330)
- Tangible fixed assets +€3,329
up €3,329 (+230%), from €1,448 to €4,776
- Reserves +€50,000
up €50,000 (+125%), from €40,000 to €90,000
- Profit (loss) carried forward -€28,441
down €28,441 (-94.1%), from €30,223 to €1,782
- Tax, wage and social debts -€9,330
down €9,330 (-39.3%), from €23,730 to €14,401
- Trade debts +€2,251
up €2,251 (+12.6%), from €17,900 to €20,151
- Gross operating margin -€64,229
down €64,229 (-64.6%), from €99,358 to €35,128
- Taxes -€9,330
down €9,330 (-39.3%), from €23,730 to €14,401
- Financial income +€6,367
up €6,367 (+728%), from €875 to €7,242
of which Non-recurring financial income: +€7,242
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 | €116,863 | €131,344 | +€14,481 | +12.4% |
| Formation expenses | 20 | €623 | €55 | -€569 | -91.2% |
| Fixed assets | 21/28 | €1,448 | €4,776 | +€3,329 | +230% |
| Tangible fixed assets | 22/27 | €1,448 | €4,776 | +€3,329 | +230% |
| Furniture and vehicles | 24 | €1,448 | €4,776 | +€3,329 | +230% |
| Current assets | 29/58 | €114,792 | €126,513 | +€11,721 | +10.2% |
| Amounts receivable within one year | 40/41 | €55,174 | €100,667 | +€45,493 | +82.5% |
| Trade receivables | 40 | €29,921 | €5,689 | -€24,232 | -81.0% |
| Other amounts receivable | 41 | €25,253 | €94,978 | +€69,725 | +276% |
| Cash at bank and in hand | 54/58 | €57,696 | €24,219 | -€33,477 | -58.0% |
| Deferred charges and accrued income | 490/1 | €1,922 | €1,627 | -€295 | -15.4% |
| Total equity and liabilities | 10/49 | €116,863 | €131,344 | +€14,481 | +12.4% |
| Equity | 10/15 | €75,233 | €96,792 | +€21,559 | +28.7% |
| Contributions | 10/11 | €5,010 | €5,010 | = | 0.0% |
| Reserves | 13 | €40,000 | €90,000 | +€50,000 | +125% |
| Distributable reserves | 133 | €40,000 | €90,000 | +€50,000 | +125% |
| Profit (loss) carried forward | 14 | €30,223 | €1,782 | -€28,441 | -94.1% |
| Amounts payable | 17/49 | €41,630 | €34,552 | -€7,078 | -17.0% |
| Amounts payable within one year | 42/48 | €41,630 | €34,552 | -€7,078 | -17.0% |
| Trade debts | 44 | €17,900 | €20,151 | +€2,251 | +12.6% |
| Suppliers | 440/4 | €17,900 | €20,151 | +€2,251 | +12.6% |
| Taxes, remuneration and social security | 45 | €23,730 | €14,401 | -€9,330 | -39.3% |
| Taxes | 450/3 | €23,730 | €14,401 | -€9,330 | -39.3% |
| Remuneration, social security and pensions | 62 | - | €140 | +€140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,853 | €2,421 | +€568 | +30.7% |
| Other operating charges | 640/8 | €1,649 | €1,409 | -€240 | -14.6% |
| Gross operating margin | 9900 | €99,358 | €35,128 | -€64,229 | -64.6% |
| Operating profit (loss) | 9901 | €95,856 | €31,158 | -€64,698 | -67.5% |
| Financial income | 75/76B | €875 | €7,242 | +€6,367 | +728% |
| Recurring financial income | 75 | €875 | €0 | -€875 | -100.0% |
| Non-recurring financial income | 76B | - | €7,242 | +€7,242 | |
| Financial charges | 65/66B | €2,777 | €2,441 | -€337 | -12.1% |
| Recurring financial charges | 65 | €2,777 | €2,441 | -€337 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €93,953 | €35,959 | -€57,994 | -61.7% |
| Income taxes | 67/77 | €23,730 | €14,401 | -€9,330 | -39.3% |
| Profit (loss) for the period | 9904 | €70,223 | €21,559 | -€48,664 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,223 | €21,559 | -€48,664 | -69.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.