DENTAL PARTNER: 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 PARTNER
Largest movements
- Tangible fixed assets -€11,809
down €11,809 (-28.7%), from €41,141 to €29,332
- Cash -€6,579
down €6,579 (-92.4%), from €7,117 to €538
mainly Debts after one year (-€10,129) and Receivables within one year (-€6,009)
- Receivables within one year +€6,009
up €6,009 (+277%), from €2,171 to €8,180
of which Other amounts receivable: +€7,418
- Debts after one year -€10,129
down €10,129 (-27.7%), from €36,512 to €26,384
- Profit (loss) carried forward -€2,647
down €2,647 (-52.5%), from -€5,046 to -€7,693
- Other debts -€568
no longer reported in 2025 (was €568)
- Trade debts +€546
new in 2025: €546
- Depreciation +€3,926
up €3,926 (+98.9%), from €3,969 to €7,895
- Gross operating margin -€1,872
down €1,872 (-18.2%), from €10,274 to €8,403
- Financial charges +€1,102
up €1,102 (+89.3%), from €1,235 to €2,336
- Taxes +€368
up €368 (+132%), from €280 to €648
- Other operating charges -€254
down €254 (-59.8%), from €424 to €171
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 | €53,415 | €40,576 | -€12,839 | -24.0% |
| Fixed assets | 21/28 | €41,166 | €29,357 | -€11,809 | -28.7% |
| Tangible fixed assets | 22/27 | €41,141 | €29,332 | -€11,809 | -28.7% |
| Furniture and vehicles | 24 | €41,141 | €29,332 | -€11,809 | -28.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €12,249 | €11,219 | -€1,030 | -8.4% |
| Stocks and contracts in progress | 3 | €2,960 | €2,500 | -€460 | -15.5% |
| Stocks | 30/36 | €2,960 | €2,500 | -€460 | -15.5% |
| Amounts receivable within one year | 40/41 | €2,171 | €8,180 | +€6,009 | +277% |
| Trade receivables | 40 | €2,171 | €762 | -€1,410 | -64.9% |
| Other amounts receivable | 41 | - | €7,418 | +€7,418 | |
| Cash at bank and in hand | 54/58 | €7,117 | €538 | -€6,579 | -92.4% |
| Total equity and liabilities | 10/49 | €53,415 | €40,576 | -€12,839 | -24.0% |
| Equity | 10/15 | €6,954 | €4,307 | -€2,647 | -38.1% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,046 | -€7,693 | -€2,647 | -52.5% |
| Amounts payable | 17/49 | €46,461 | €36,269 | -€10,192 | -21.9% |
| Amounts payable after more than one year | 17 | €36,512 | €26,384 | -€10,129 | -27.7% |
| Financial debts | 170/4 | €36,512 | €26,384 | -€10,129 | -27.7% |
| Amounts payable within one year | 42/48 | €9,948 | €9,885 | -€64 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €5,787 | €6,184 | +€396 | +6.8% |
| Trade debts | 44 | - | €546 | +€546 | |
| Suppliers | 440/4 | - | €546 | +€546 | |
| Advances received on contracts in progress | 46 | €900 | €900 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,693 | €2,255 | -€438 | -16.3% |
| Taxes | 450/3 | €1,693 | €2,255 | +€562 | +33.2% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €568 | - | -€568 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,969 | €7,895 | +€3,926 | +98.9% |
| Other operating charges | 640/8 | €424 | €171 | -€254 | -59.8% |
| Gross operating margin | 9900 | €10,274 | €8,403 | -€1,872 | -18.2% |
| Operating profit (loss) | 9901 | €5,881 | €337 | -€5,544 | -94.3% |
| Financial income | 75/76B | €175 | €0 | -€175 | -99.8% |
| Recurring financial income | 75 | €175 | €0 | -€175 | -99.8% |
| Financial charges | 65/66B | €1,235 | €2,336 | +€1,102 | +89.3% |
| Recurring financial charges | 65 | €1,235 | €2,336 | +€1,102 | +89.3% |
| Profit (loss) for the period before taxes | 9903 | €4,822 | -€1,999 | -€6,821 | |
| Income taxes | 67/77 | €280 | €648 | +€368 | +132% |
| Profit (loss) for the period | 9904 | €4,542 | -€2,647 | -€7,189 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,542 | -€2,647 | -€7,189 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.