Dental-LS: 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-LS
Largest movements
- Cash +€30,957
up €30,957 (+67.9%), from €45,582 to €76,539
mainly Net result for the year (+€51,679) and Other debts (+€37,571)
- Tangible fixed assets +€6,806
up €6,806 (+292%), from €2,331 to €9,137
of which Furniture and vehicles: +€7,922
- Receivables within one year -€6,685
down €6,685 (-7.5%), from €89,030 to €82,345
- Deferred charges and accrued income +€2,640
up €2,640 (+20.1%), from €13,168 to €15,808
- Other debts +€37,571
up €37,571, from €0 to €37,571
- Reserves -€8,321
down €8,321 (-5.0%), from €165,289 to €156,968
- Tax, wage and social debts +€4,175
up €4,175 (+36.1%), from €11,559 to €15,733
- Gross operating margin +€5,308
up €5,308 (+9.0%), from €58,716 to €64,024
- Financial income +€2,308
up €2,308 (+174%), from €1,330 to €3,638
- Taxes +€1,722
up €1,722 (+14.8%), from €11,599 to €13,322
- Depreciation -€744
down €744 (-31.5%), from €2,366 to €1,622
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 | €179,848 | €213,783 | +€33,936 | +18.9% |
| Fixed assets | 21/28 | €2,331 | €9,137 | +€6,806 | +292% |
| Tangible fixed assets | 22/27 | €2,331 | €9,137 | +€6,806 | +292% |
| Plant, machinery and equipment | 23 | €2,331 | €1,215 | -€1,116 | -47.9% |
| Furniture and vehicles | 24 | €0 | €7,922 | +€7,922 | |
| Current assets | 29/58 | €177,517 | €204,646 | +€27,129 | +15.3% |
| Amounts receivable within one year | 40/41 | €89,030 | €82,345 | -€6,685 | -7.5% |
| Other amounts receivable | 41 | €89,030 | €82,345 | -€6,685 | -7.5% |
| Current investments | 50/53 | €29,737 | €29,953 | +€217 | +0.7% |
| Cash at bank and in hand | 54/58 | €45,582 | €76,539 | +€30,957 | +67.9% |
| Deferred charges and accrued income | 490/1 | €13,168 | €15,808 | +€2,640 | +20.1% |
| Total equity and liabilities | 10/49 | €179,848 | €213,783 | +€33,936 | +18.9% |
| Equity | 10/15 | €168,289 | €159,968 | -€8,321 | -4.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €165,289 | €156,968 | -€8,321 | -5.0% |
| Distributable reserves | 133 | €165,289 | €156,968 | -€8,321 | -5.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €11,559 | €53,815 | +€42,257 | +366% |
| Amounts payable within one year | 42/48 | €11,559 | €53,815 | +€42,257 | +366% |
| Trade debts | 44 | - | €510 | +€510 | |
| Suppliers | 440/4 | - | €510 | +€510 | |
| Taxes, remuneration and social security | 45 | €11,559 | €15,733 | +€4,175 | +36.1% |
| Taxes | 450/3 | €11,559 | €15,733 | +€4,175 | +36.1% |
| Other amounts payable | 47/48 | €0 | €37,571 | +€37,571 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,366 | €1,622 | -€744 | -31.5% |
| Other operating charges | 640/8 | €668 | €988 | +€320 | +47.8% |
| Gross operating margin | 9900 | €58,716 | €64,024 | +€5,308 | +9.0% |
| Operating profit (loss) | 9901 | €55,682 | €61,414 | +€5,732 | +10.3% |
| Financial income | 75/76B | €1,330 | €3,638 | +€2,308 | +174% |
| Recurring financial income | 75 | €1,330 | €3,638 | +€2,308 | +174% |
| Financial charges | 65/66B | €45 | €51 | +€6 | +13.9% |
| Recurring financial charges | 65 | €45 | €51 | +€6 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €56,967 | €65,001 | +€8,034 | +14.1% |
| Income taxes | 67/77 | €11,599 | €13,322 | +€1,722 | +14.8% |
| Profit (loss) for the period | 9904 | €45,368 | €51,679 | +€6,311 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,368 | €51,679 | +€6,311 | +13.9% |
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.