DENTAL LINE: 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 LINE
Largest movements
- Receivables within one year +€10,734
up €10,734 (+153%), from €7,024 to €17,757
of which Other amounts receivable: +€17,347
- Cash +€9,030
up €9,030 (+2.5%), from €358,004 to €367,034
mainly Net result for the year (+€152,444) and Depreciation (+€12,808)
- Current investments +€9,000
new in 2025: €9,000
- Reserves +€91,016
up €91,016 (+24.9%), from €365,272 to €456,289
- Other debts -€43,341
down €43,341 (-94.5%), from €45,855 to €2,514
- Tax, wage and social debts -€26,445
down €26,445 (-76.8%), from €34,435 to €7,990
of which Taxes: -€31,182
- Trade debts +€6,317
up €6,317 (+31.1%), from €20,284 to €26,601
- Staff costs +€24,999
up €24,999 (+39.2%), from €63,770 to €88,769
- Gross operating margin +€11,968
up €11,968 (+4.0%), from €302,646 to €314,613
- Taxes -€3,529
down €3,529 (-5.8%), from €61,182 to €57,653
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 | €486,075 | €513,623 | +€27,548 | +5.7% |
| Fixed assets | 21/28 | €102,927 | €104,644 | +€1,717 | +1.7% |
| Tangible fixed assets | 22/27 | €102,927 | €104,644 | +€1,717 | +1.7% |
| Land and buildings | 22 | €88,700 | €87,115 | -€1,585 | -1.8% |
| Plant, machinery and equipment | 23 | €3,318 | €3,935 | +€617 | +18.6% |
| Furniture and vehicles | 24 | €10,909 | €13,594 | +€2,685 | +24.6% |
| Current assets | 29/58 | €383,149 | €408,979 | +€25,830 | +6.7% |
| Stocks and contracts in progress | 3 | €17,263 | €13,198 | -€4,065 | -23.5% |
| Stocks | 30/36 | €17,263 | €13,198 | -€4,065 | -23.5% |
| Amounts receivable within one year | 40/41 | €7,024 | €17,757 | +€10,734 | +153% |
| Trade receivables | 40 | €7,024 | €410 | -€6,613 | -94.2% |
| Other amounts receivable | 41 | - | €17,347 | +€17,347 | |
| Current investments | 50/53 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €358,004 | €367,034 | +€9,030 | +2.5% |
| Deferred charges and accrued income | 490/1 | €859 | €1,990 | +€1,132 | +132% |
| Total equity and liabilities | 10/49 | €486,075 | €513,623 | +€27,548 | +5.7% |
| Equity | 10/15 | €383,872 | €474,889 | +€91,016 | +23.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €365,272 | €456,289 | +€91,016 | +24.9% |
| Distributable reserves | 133 | €365,272 | €456,289 | +€91,016 | +24.9% |
| Amounts payable | 17/49 | €102,203 | €38,735 | -€63,469 | -62.1% |
| Amounts payable within one year | 42/48 | €100,573 | €37,105 | -€63,469 | -63.1% |
| Trade debts | 44 | €20,284 | €26,601 | +€6,317 | +31.1% |
| Suppliers | 440/4 | €20,284 | €26,601 | +€6,317 | +31.1% |
| Taxes, remuneration and social security | 45 | €34,435 | €7,990 | -€26,445 | -76.8% |
| Taxes | 450/3 | €31,182 | - | -€31,182 | |
| Remuneration and social security | 454/9 | €3,253 | €7,990 | +€4,737 | +146% |
| Other amounts payable | 47/48 | €45,855 | €2,514 | -€43,341 | -94.5% |
| Accrued charges and deferred income | 492/3 | €1,630 | €1,630 | = | 0.0% |
| Non-recurring operating income | 76A | €290 | - | -€290 | |
| Remuneration, social security and pensions | 62 | €63,770 | €88,769 | +€24,999 | +39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,901 | €12,808 | -€94 | -0.7% |
| Other operating charges | 640/8 | €2,707 | €2,774 | +€67 | +2.5% |
| Gross operating margin | 9900 | €302,646 | €314,613 | +€11,968 | +4.0% |
| Operating profit (loss) | 9901 | €223,267 | €210,262 | -€13,005 | -5.8% |
| Financial income | 75/76B | €9 | €0 | -€9 | -99.8% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -99.8% |
| Financial charges | 65/66B | €259 | €165 | -€94 | -36.3% |
| Recurring financial charges | 65 | €259 | €165 | -€94 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €223,017 | €210,097 | -€12,920 | -5.8% |
| Income taxes | 67/77 | €61,182 | €57,653 | -€3,529 | -5.8% |
| Profit (loss) for the period | 9904 | €161,835 | €152,444 | -€9,391 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €161,835 | €152,444 | -€9,391 | -5.8% |
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 27 October 2026 via checked.be.