DENTAL PLAN: 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 PLAN
Largest movements
- Cash -€133,759
down €133,759 (-77.3%), from €172,948 to €39,189
mainly Receivables within one year (-€93,916) and Other debts (-€31,106)
- Receivables within one year +€93,916
new in 2025: €93,916
- Tangible fixed assets -€48,103
down €48,103 (-32.4%), from €148,631 to €100,528
- Deferred charges and accrued income +€10,557
up €10,557 (+2683.7%), from €393 to €10,950
- Other debts -€31,106
down €31,106 (-30.4%), from €102,421 to €71,315
- Debts after one year -€22,178
down €22,178 (-35.2%), from €63,088 to €40,910
- Accrued charges and deferred income -€16,391
no longer reported in 2025 (was €16,391)
- Current portion of long-term debt +€10,598
up €10,598 (+49.6%), from €21,346 to €31,944
- Tax, wage and social debts -€9,907
down €9,907 (-73.9%), from €13,405 to €3,498
of which Taxes: -€12,595
- Gross operating margin -€64,249
down €64,249 (-47.0%), from €136,695 to €72,446
- Taxes -€12,595
down €12,595 (-97.1%), from €12,967 to €372
- Depreciation +€5,039
up €5,039 (+18.1%), from €27,835 to €32,874
- Staff costs +€4,937
up €4,937 (+13.7%), from €36,057 to €40,994
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.
Cash bridge derived
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 | €328,311 | €249,772 | -€78,539 | -23.9% |
| Fixed assets | 21/28 | €154,969 | €105,717 | -€49,252 | -31.8% |
| Intangible fixed assets | 21 | €1,940 | €790 | -€1,149 | -59.2% |
| Tangible fixed assets | 22/27 | €148,631 | €100,528 | -€48,103 | -32.4% |
| Land and buildings | 22 | €48,875 | €28,714 | -€20,161 | -41.3% |
| Plant, machinery and equipment | 23 | €38,471 | €27,556 | -€10,916 | -28.4% |
| Furniture and vehicles | 24 | €61,285 | €44,259 | -€17,026 | -27.8% |
| Financial fixed assets | 28 | €4,399 | €4,399 | = | 0.0% |
| Current assets | 29/58 | €173,341 | €144,055 | -€29,286 | -16.9% |
| Amounts receivable within one year | 40/41 | - | €93,916 | +€93,916 | |
| Trade receivables | 40 | - | €93,916 | +€93,916 | |
| Cash at bank and in hand | 54/58 | €172,948 | €39,189 | -€133,759 | -77.3% |
| Deferred charges and accrued income | 490/1 | €393 | €10,950 | +€10,557 | +2683.7% |
| Total equity and liabilities | 10/49 | €328,311 | €249,772 | -€78,539 | -23.9% |
| Equity | 10/15 | €109,089 | €102,105 | -€6,984 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €89,801 | €89,801 | = | 0.0% |
| Distributable reserves | 133 | €89,801 | €89,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | €688 | -€6,296 | -€6,984 | |
| Amounts payable | 17/49 | €219,221 | €147,667 | -€71,554 | -32.6% |
| Amounts payable after more than one year | 17 | €63,088 | €40,910 | -€22,178 | -35.2% |
| Financial debts | 170/4 | €63,088 | €40,910 | -€22,178 | -35.2% |
| Amounts payable within one year | 42/48 | €139,742 | €106,757 | -€32,985 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €21,346 | €31,944 | +€10,598 | +49.6% |
| Trade debts | 44 | €2,570 | - | -€2,570 | |
| Suppliers | 440/4 | €2,570 | - | -€2,570 | |
| Taxes, remuneration and social security | 45 | €13,405 | €3,498 | -€9,907 | -73.9% |
| Taxes | 450/3 | €12,967 | €372 | -€12,595 | -97.1% |
| Remuneration and social security | 454/9 | €438 | €3,126 | +€2,688 | +613.8% |
| Other amounts payable | 47/48 | €102,421 | €71,315 | -€31,106 | -30.4% |
| Accrued charges and deferred income | 492/3 | €16,391 | - | -€16,391 | |
| Non-recurring operating income | 76A | - | €863 | +€863 | |
| Remuneration, social security and pensions | 62 | €36,057 | €40,994 | +€4,937 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,835 | €32,874 | +€5,039 | +18.1% |
| Other operating charges | 640/8 | €1,021 | €810 | -€211 | -20.7% |
| Gross operating margin | 9900 | €136,695 | €72,446 | -€64,249 | -47.0% |
| Operating profit (loss) | 9901 | €71,782 | -€2,231 | -€74,013 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,692 | €4,381 | -€311 | -6.6% |
| Recurring financial charges | 65 | €4,692 | €4,381 | -€311 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €67,090 | -€6,613 | -€73,702 | |
| Income taxes | 67/77 | €12,967 | €372 | -€12,595 | -97.1% |
| Profit (loss) for the period | 9904 | €54,123 | -€6,984 | -€61,107 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,123 | -€6,984 | -€61,107 |
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 12 October 2026 via checked.be.