Dental Optima: 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 Optima
Largest movements
- Cash +€60,675
up €60,675 (+109%), from €55,599 to €116,274
mainly Net result for the year (+€82,849) and Depreciation (+€1,651)
- Receivables within one year +€11,000
new in 2025: €11,000
- Deferred charges and accrued income +€8,462
up €8,462 (+39.1%), from €21,642 to €30,103
- Tangible fixed assets -€1,651
down €1,651 (-72.1%), from €2,290 to €639
- Profit (loss) carried forward +€82,849
up €82,849 (+126%), from €65,836 to €148,685
- Tax, wage and social debts -€5,064
down €5,064 (-84.4%), from €6,000 to €936
- Gross operating margin +€11,892
up €11,892 (+13.8%), from €86,084 to €97,976
- Taxes -€4,000
down €4,000 (-23.5%), from €17,000 to €13,000
- Depreciation -€1,111
down €1,111 (-40.2%), from €2,762 to €1,651
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 | €79,530 | €158,016 | +€78,486 | +98.7% |
| Fixed assets | 21/28 | €2,290 | €639 | -€1,651 | -72.1% |
| Tangible fixed assets | 22/27 | €2,290 | €639 | -€1,651 | -72.1% |
| Furniture and vehicles | 24 | €2,290 | €639 | -€1,651 | -72.1% |
| Current assets | 29/58 | €77,240 | €157,377 | +€80,137 | +104% |
| Amounts receivable within one year | 40/41 | - | €11,000 | +€11,000 | |
| Other amounts receivable | 41 | - | €11,000 | +€11,000 | |
| Cash at bank and in hand | 54/58 | €55,599 | €116,274 | +€60,675 | +109% |
| Deferred charges and accrued income | 490/1 | €21,642 | €30,103 | +€8,462 | +39.1% |
| Total equity and liabilities | 10/49 | €79,530 | €158,016 | +€78,486 | +98.7% |
| Equity | 10/15 | €68,836 | €151,685 | +€82,849 | +120% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,836 | €148,685 | +€82,849 | +126% |
| Amounts payable | 17/49 | €10,694 | €6,331 | -€4,363 | -40.8% |
| Amounts payable within one year | 42/48 | €10,694 | €6,331 | -€4,363 | -40.8% |
| Trade debts | 44 | €537 | €27 | -€510 | -94.9% |
| Suppliers | 440/4 | €537 | €27 | -€510 | -94.9% |
| Taxes, remuneration and social security | 45 | €6,000 | €936 | -€5,064 | -84.4% |
| Taxes | 450/3 | €6,000 | €936 | -€5,064 | -84.4% |
| Other amounts payable | 47/48 | €4,157 | €5,368 | +€1,211 | +29.1% |
| Non-recurring operating income | 76A | €99 | - | -€99 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,762 | €1,651 | -€1,111 | -40.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €86,084 | €97,976 | +€11,892 | +13.8% |
| Operating profit (loss) | 9901 | €82,935 | €95,926 | +€12,990 | +15.7% |
| Financial charges | 65/66B | €99 | €77 | -€22 | -22.2% |
| Recurring financial charges | 65 | €99 | €77 | -€22 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €82,836 | €95,849 | +€13,012 | +15.7% |
| Income taxes | 67/77 | €17,000 | €13,000 | -€4,000 | -23.5% |
| Profit (loss) for the period | 9904 | €65,836 | €82,849 | +€17,012 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,836 | €82,849 | +€17,012 | +25.8% |
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 14 October 2026 via checked.be.