DENTAL LASER M.: what changed
What changed
DENTAL LASER M.
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€80,472
2024 · €60,347+€20,125
Equity
€282,649
2024 · €238,540+€44,109
Cash
€195,595
2024 · €108,319+€87,276
Balance sheet total
€712,195
2024 · €766,053-€53,858
Largest movements
Assets
- Cash +€87,276
up €87,276 (+80.6%), from €108,319 to €195,595
mainly Receivables within one year (+€86,344) and Net result for the year (+€80,472)
- Receivables within one year -€86,344
down €86,344 (-67.1%), from €128,770 to €42,426
of which Other amounts receivable: -€92,429
- Tangible fixed assets -€42,109
down €42,109 (-8.3%), from €509,029 to €466,920
- Receivables after one year -€15,000
no longer reported in 2025 (was €15,000)
Equity and liabilities
- Reserves +€43,636
up €43,636 (+33.6%), from €130,042 to €173,678
of which Distributable reserves: +€43,636
- Debts after one year -€42,479
down €42,479 (-12.5%), from €339,822 to €297,343
- Other debts -€35,455
down €35,455 (-49.4%), from €71,818 to €36,364
- Trade debts -€13,535
down €13,535 (-67.3%), from €20,125 to €6,590
Income statement
- Gross operating margin +€50,367
up €50,367 (+26.6%), from €189,262 to €239,629
- Staff costs +€20,860
up €20,860 (+56.3%), from €37,038 to €57,898
- Taxes +€12,875
up €12,875 (+58.6%), from €21,973 to €34,848
- Financial charges -€2,777
down €2,777 (-22.2%), from €12,534 to €9,756
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
€60,347
Gross operating margin
+€50,367
Staff costs
-€20,860
Depreciation
+€88
Other operating charges
+€653
Financial income
-€25
Financial charges
+€2,777
Taxes
-€12,875
Result 2025
€80,472
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
+€182,015
Investment
-€14,670
Financing
-€80,068
Cash 2024
€108,319
From operations (derived)
+€182,015
Net result for the year
+€80,472
Depreciation
+€56,779
Receivables after one year
+€15,000
Receivables within one year
+€86,344
Deferred charges and accrued income
-€2,320
Trade debts
-€13,535
Tax, wage and social debts
-€5,296
Other debts
-€35,455
Accrued charges and deferred income
+€25
Investment (derived)
-€14,670
Investment in fixed assets (net)
-€14,670
Financing
-€80,068
Debts after one year
-€42,479
Current portion of long-term debt
-€1,226
Contributions, distributions and other
-€36,364
Cash 2025
€195,595
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €766,053 | €712,195 | -€53,858 | -7.0% |
| Fixed assets | 21/28 | €509,108 | €466,999 | -€42,109 | -8.3% |
| Tangible fixed assets | 22/27 | €509,029 | €466,920 | -€42,109 | -8.3% |
| Land and buildings | 22 | €179,457 | €177,115 | -€2,342 | -1.3% |
| Plant, machinery and equipment | 23 | €214,894 | €195,579 | -€19,315 | -9.0% |
| Furniture and vehicles | 24 | €104,441 | €85,742 | -€18,699 | -17.9% |
| Other tangible fixed assets | 26 | €10,237 | €8,483 | -€1,753 | -17.1% |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €256,945 | €245,197 | -€11,748 | -4.6% |
| Amounts receivable after more than one year | 29 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 291 | €15,000 | - | -€15,000 | |
| Amounts receivable within one year | 40/41 | €128,770 | €42,426 | -€86,344 | -67.1% |
| Trade receivables | 40 | €4,364 | €10,448 | +€6,085 | +139% |
| Other amounts receivable | 41 | €124,406 | €31,977 | -€92,429 | -74.3% |
| Cash at bank and in hand | 54/58 | €108,319 | €195,595 | +€87,276 | +80.6% |
| Deferred charges and accrued income | 490/1 | €4,856 | €7,176 | +€2,320 | +47.8% |
| Total equity and liabilities | 10/49 | €766,053 | €712,195 | -€53,858 | -7.0% |
| Equity | 10/15 | €238,540 | €282,649 | +€44,109 | +18.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €130,042 | €173,678 | +€43,636 | +33.6% |
| 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 | €128,182 | €171,818 | +€43,636 | +34.0% |
| Profit (loss) carried forward | 14 | €96,098 | €96,570 | +€472 | +0.5% |
| Amounts payable | 17/49 | €527,513 | €429,547 | -€97,966 | -18.6% |
| Amounts payable after more than one year | 17 | €339,822 | €297,343 | -€42,479 | -12.5% |
| Financial debts | 170/4 | €339,822 | €297,343 | -€42,479 | -12.5% |
| Amounts payable within one year | 42/48 | €187,691 | €132,179 | -€55,512 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €46,452 | €45,226 | -€1,226 | -2.6% |
| Trade debts | 44 | €20,125 | €6,590 | -€13,535 | -67.3% |
| Suppliers | 440/4 | €20,125 | €6,590 | -€13,535 | -67.3% |
| Taxes, remuneration and social security | 45 | €49,295 | €43,999 | -€5,296 | -10.7% |
| Taxes | 450/3 | €41,999 | €36,820 | -€5,179 | -12.3% |
| Remuneration and social security | 454/9 | €7,297 | €7,179 | -€117 | -1.6% |
| Other amounts payable | 47/48 | €71,818 | €36,364 | -€35,455 | -49.4% |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Remuneration, social security and pensions | 62 | €37,038 | €57,898 | +€20,860 | +56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,867 | €56,779 | -€88 | -0.2% |
| Other operating charges | 640/8 | €4,353 | €3,700 | -€653 | -15.0% |
| Gross operating margin | 9900 | €189,262 | €239,629 | +€50,367 | +26.6% |
| Operating profit (loss) | 9901 | €91,003 | €121,251 | +€30,249 | +33.2% |
| Financial income | 75/76B | €3,851 | €3,826 | -€25 | -0.7% |
| Recurring financial income | 75 | €3,851 | €3,826 | -€25 | -0.7% |
| Financial charges | 65/66B | €12,534 | €9,756 | -€2,777 | -22.2% |
| Recurring financial charges | 65 | €12,534 | €9,756 | -€2,777 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €82,320 | €115,321 | +€33,001 | +40.1% |
| Income taxes | 67/77 | €21,973 | €34,848 | +€12,875 | +58.6% |
| Profit (loss) for the period | 9904 | €60,347 | €80,472 | +€20,125 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,347 | €80,472 | +€20,125 | +33.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.