DENTAL PERSPECTIVES: what changed
DENTAL PERSPECTIVES
Largest movements
- Cash -€16,558
down €16,558 (-55.8%), from €29,680 to €13,122
mainly Other debts (-€34,329) and Tax, wage and social debts (-€3,210)
- Receivables within one year -€13,059
down €13,059 (-31.9%), from €40,900 to €27,842
of which Trade receivables: -€13,059
- Tangible fixed assets -€5,400
down €5,400 (-43.8%), from €12,329 to €6,930
- Other debts -€34,329
down €34,329 (-75.7%), from €45,337 to €11,008
- Trade debts +€3,211
up €3,211 (+159%), from €2,017 to €5,228
- Tax, wage and social debts -€3,210
down €3,210 (-34.9%), from €9,202 to €5,992
- Profit (loss) carried forward -€990
down €990 (-4.6%), from €21,655 to €20,666
- Gross operating margin -€14,545
down €14,545 (-65.3%), from €22,273 to €7,729
- Taxes -€2,521
down €2,521 (-70.8%), from €3,560 to €1,039
- Other operating charges -€946
down €946 (-34.5%), from €2,743 to €1,796
- Financial charges +€543
up €543 (+397%), from €137 to €680
- Depreciation -€295
down €295 (-5.2%), from €5,694 to €5,400
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,212 | €47,893 | -€35,319 | -42.4% |
| Fixed assets | 21/28 | €12,329 | €6,930 | -€5,400 | -43.8% |
| Tangible fixed assets | 22/27 | €12,329 | €6,930 | -€5,400 | -43.8% |
| Land and buildings | 22 | €1,598 | €798 | -€800 | -50.1% |
| Plant, machinery and equipment | 23 | €7,179 | €4,762 | -€2,417 | -33.7% |
| Furniture and vehicles | 24 | €3,552 | €1,370 | -€2,182 | -61.4% |
| Current assets | 29/58 | €70,882 | €40,964 | -€29,919 | -42.2% |
| Amounts receivable within one year | 40/41 | €40,900 | €27,842 | -€13,059 | -31.9% |
| Trade receivables | 40 | €37,363 | €24,304 | -€13,059 | -35.0% |
| Other amounts receivable | 41 | €3,538 | €3,538 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,680 | €13,122 | -€16,558 | -55.8% |
| Deferred charges and accrued income | 490/1 | €302 | - | -€302 | |
| Total equity and liabilities | 10/49 | €83,212 | €47,893 | -€35,319 | -42.4% |
| Equity | 10/15 | €26,655 | €25,666 | -€990 | -3.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,655 | €20,666 | -€990 | -4.6% |
| Amounts payable | 17/49 | €56,556 | €22,228 | -€34,329 | -60.7% |
| Amounts payable within one year | 42/48 | €56,556 | €22,228 | -€34,329 | -60.7% |
| Trade debts | 44 | €2,017 | €5,228 | +€3,211 | +159% |
| Suppliers | 440/4 | €2,017 | €5,228 | +€3,211 | +159% |
| Taxes, remuneration and social security | 45 | €9,202 | €5,992 | -€3,210 | -34.9% |
| Taxes | 450/3 | €9,202 | €5,992 | -€3,210 | -34.9% |
| Other amounts payable | 47/48 | €45,337 | €11,008 | -€34,329 | -75.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,694 | €5,400 | -€295 | -5.2% |
| Other operating charges | 640/8 | €2,743 | €1,796 | -€946 | -34.5% |
| Gross operating margin | 9900 | €22,273 | €7,729 | -€14,545 | -65.3% |
| Operating profit (loss) | 9901 | €13,836 | €533 | -€13,304 | -96.2% |
| Financial income | 75/76B | €18 | €197 | +€179 | +978% |
| Recurring financial income | 75 | €18 | €197 | +€179 | +978% |
| Financial charges | 65/66B | €137 | €680 | +€543 | +397% |
| Recurring financial charges | 65 | €137 | €680 | +€543 | +397% |
| Profit (loss) for the period before taxes | 9903 | €13,718 | €49 | -€13,668 | -99.6% |
| Income taxes | 67/77 | €3,560 | €1,039 | -€2,521 | -70.8% |
| Profit (loss) for the period | 9904 | €10,157 | -€990 | -€11,147 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,157 | -€990 | -€11,147 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.