DENTAL ONE: 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 ONE
Largest movements
- Current investments +€280,000
new in 2025: €280,000
- Cash -€276,009
down €276,009 (-81.3%), from €339,583 to €63,574
mainly Current investments (-€280,000) and Contributions, distributions and other (-€71,429)
- Receivables within one year -€9,503
no longer reported in 2025 (was €9,503)
- Profit (loss) carried forward -€70,821
down €70,821 (-43.9%), from €161,469 to €90,648
- Reserves +€64,000
up €64,000 (+62.7%), from €102,000 to €166,000
of which Distributable reserves: +€64,000
- Current portion of long-term debt -€29,303
down €29,303 (-89.5%), from €32,742 to €3,439
- Trade debts +€19,314
up €19,314 (+249%), from €7,771 to €27,085
- Tax, wage and social debts +€9,350
up €9,350 (+15.6%), from €60,129 to €69,479
of which Taxes: +€6,291
- Gross operating margin -€104,022
down €104,022 (-44.6%), from €233,029 to €129,007
- Purchases and services +€47,415
up €47,415 (+21.1%), from €224,715 to €272,130
- Turnover -€43,914
down €43,914 (-9.9%), from €443,917 to €400,003
- Staff costs -€20,439
down €20,439 (-89.5%), from €22,845 to €2,406
- Financial income -€8,853
down €8,853 (-92.5%), from €9,567 to €714
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 | €385,384 | €376,652 | -€8,733 | -2.3% |
| Fixed assets | 21/28 | €36,298 | €33,078 | -€3,220 | -8.9% |
| Tangible fixed assets | 22/27 | €36,048 | €32,828 | -€3,220 | -8.9% |
| Land and buildings | 22 | €16,778 | €12,543 | -€4,235 | -25.2% |
| Plant, machinery and equipment | 23 | €18,571 | €20,285 | +€1,714 | +9.2% |
| Furniture and vehicles | 24 | €700 | - | -€700 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €349,086 | €343,574 | -€5,512 | -1.6% |
| Amounts receivable within one year | 40/41 | €9,503 | - | -€9,503 | |
| Trade receivables | 40 | €9,503 | - | -€9,503 | |
| Current investments | 50/53 | - | €280,000 | +€280,000 | |
| Cash at bank and in hand | 54/58 | €339,583 | €63,574 | -€276,009 | -81.3% |
| Total equity and liabilities | 10/49 | €385,384 | €376,652 | -€8,733 | -2.3% |
| Equity | 10/15 | €283,469 | €276,648 | -€6,821 | -2.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €102,000 | €166,000 | +€64,000 | +62.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €164,000 | +€64,000 | +64.0% |
| Profit (loss) carried forward | 14 | €161,469 | €90,648 | -€70,821 | -43.9% |
| Amounts payable | 17/49 | €101,915 | €100,004 | -€1,912 | -1.9% |
| Amounts payable within one year | 42/48 | €101,915 | €100,004 | -€1,912 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €32,742 | €3,439 | -€29,303 | -89.5% |
| Trade debts | 44 | €7,771 | €27,085 | +€19,314 | +249% |
| Suppliers | 440/4 | €7,771 | €27,085 | +€19,314 | +249% |
| Taxes, remuneration and social security | 45 | €60,129 | €69,479 | +€9,350 | +15.6% |
| Taxes | 450/3 | €54,165 | €60,457 | +€6,291 | +11.6% |
| Remuneration and social security | 454/9 | €5,964 | €9,022 | +€3,059 | +51.3% |
| Other amounts payable | 47/48 | €1,273 | - | -€1,273 | |
| Turnover | 70 | €443,917 | €400,003 | -€43,914 | -9.9% |
| Non-recurring operating income | 76A | €13,827 | €1,133 | -€12,694 | -91.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €224,715 | €272,130 | +€47,415 | +21.1% |
| Remuneration, social security and pensions | 62 | €22,845 | €2,406 | -€20,439 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,827 | €14,176 | -€651 | -4.4% |
| Other operating charges | 640/8 | €2,388 | €2,492 | +€104 | +4.4% |
| Non-recurring operating charges | 66A | €1,404 | - | -€1,404 | |
| Gross operating margin | 9900 | €233,029 | €129,007 | -€104,022 | -44.6% |
| Operating profit (loss) | 9901 | €191,565 | €109,933 | -€81,632 | -42.6% |
| Financial income | 75/76B | €9,567 | €714 | -€8,853 | -92.5% |
| Recurring financial income | 75 | €9,567 | €714 | -€8,853 | -92.5% |
| Financial charges | 65/66B | €6,599 | €3,916 | -€2,683 | -40.7% |
| Recurring financial charges | 65 | €6,599 | €3,916 | -€2,683 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €194,534 | €106,732 | -€87,802 | -45.1% |
| Income taxes | 67/77 | €38,579 | €42,124 | +€3,545 | +9.2% |
| Profit (loss) for the period | 9904 | €155,955 | €64,608 | -€91,347 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €155,955 | €64,608 | -€91,347 | -58.6% |
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 21 October 2026 via checked.be.