DENTAL PRACTICE: what changed
Two fiscal 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 PRACTICE
Largest movements
- Receivables within one year +€82,277
up €82,277 (+732.1%), from €11,238 to €93,515
- Current investments -€78,535
down €78,535 (-27.9%), from €281,569 to €203,033
- Deferred charges and accrued income -€16,816
down €16,816 (-91.5%), from €18,383 to €1,567
- Cash -€11,268
down €11,268 (-15.2%), from €74,102 to €62,834
mainly Contributions, distributions and other (-€214,000) and Receivables within one year (-€82,277)
- Tangible fixed assets -€5,664
down €5,664 (-20.6%), from €27,499 to €21,835
of which Furniture and vehicles: -€7,275
- Reserves -€111,100
down €111,100 (-29.2%), from €380,259 to €269,159
of which Distributable reserves: -€111,100
- Other debts +€86,006
up €86,006 (+2872.6%), from €2,994 to €89,000
- Staff costs -€26,186
down €26,186 (-78.9%), from €33,189 to €7,003
- Gross operating margin -€19,588
down €19,588 (-10.5%), from €186,356 to €166,768
- Taxes +€9,512
up €9,512 (+23.8%), from €39,979 to €49,491
- Financial income +€5,189
up €5,189 (+277.2%), from €1,872 to €7,060
- Depreciation -€4,680
down €4,680 (-31.4%), from €14,913 to €10,233
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 | €412,791 | €382,784 | -€30,007 | -7.3% |
| Fixed assets | 21/28 | €27,499 | €21,835 | -€5,664 | -20.6% |
| Tangible fixed assets | 22/27 | €27,499 | €21,835 | -€5,664 | -20.6% |
| Plant, machinery and equipment | 23 | €67 | €2,800 | +€2,733 | +4093.6% |
| Furniture and vehicles | 24 | €26,309 | €19,035 | -€7,275 | -27.7% |
| Other tangible fixed assets | 26 | €1,123 | - | -€1,123 | |
| Current assets | 29/58 | €385,292 | €360,949 | -€24,343 | -6.3% |
| Amounts receivable within one year | 40/41 | €11,238 | €93,515 | +€82,277 | +732.1% |
| Other amounts receivable | 41 | €11,238 | €93,515 | +€82,277 | +732.1% |
| Current investments | 50/53 | €281,569 | €203,033 | -€78,535 | -27.9% |
| Cash at bank and in hand | 54/58 | €74,102 | €62,834 | -€11,268 | -15.2% |
| Deferred charges and accrued income | 490/1 | €18,383 | €1,567 | -€16,816 | -91.5% |
| Total equity and liabilities | 10/49 | €412,791 | €382,784 | -€30,007 | -7.3% |
| Equity | 10/15 | €389,545 | €278,468 | -€111,077 | -28.5% |
| Contributions | 10/11 | €8,366 | €8,366 | = | 0.0% |
| Reserves | 13 | €380,259 | €269,159 | -€111,100 | -29.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €378,400 | €267,300 | -€111,100 | -29.4% |
| Profit (loss) carried forward | 14 | €919 | €942 | +€23 | +2.5% |
| Amounts payable | 17/49 | €23,246 | €104,316 | +€81,069 | +348.7% |
| Amounts payable within one year | 42/48 | €23,246 | €104,316 | +€81,069 | +348.7% |
| Trade debts | 44 | €8,862 | €5,028 | -€3,834 | -43.3% |
| Suppliers | 440/4 | €8,862 | €5,028 | -€3,834 | -43.3% |
| Taxes, remuneration and social security | 45 | €11,391 | €10,288 | -€1,102 | -9.7% |
| Taxes | 450/3 | €4,200 | €8,353 | +€4,153 | +98.9% |
| Remuneration and social security | 454/9 | €7,191 | €1,935 | -€5,255 | -73.1% |
| Other amounts payable | 47/48 | €2,994 | €89,000 | +€86,006 | +2872.6% |
| Remuneration, social security and pensions | 62 | €33,189 | €7,003 | -€26,186 | -78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,913 | €10,233 | -€4,680 | -31.4% |
| Other operating charges | 640/8 | €1,609 | €1,822 | +€213 | +13.2% |
| Gross operating margin | 9900 | €186,356 | €166,768 | -€19,588 | -10.5% |
| Operating profit (loss) | 9901 | €136,644 | €147,709 | +€11,065 | +8.1% |
| Financial income | 75/76B | €1,872 | €7,060 | +€5,189 | +277.2% |
| Recurring financial income | 75 | €1,872 | €7,060 | +€5,189 | +277.2% |
| Financial charges | 65/66B | €2,034 | €2,355 | +€321 | +15.8% |
| Recurring financial charges | 65 | €2,034 | €2,355 | +€321 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €136,482 | €152,414 | +€15,932 | +11.7% |
| Income taxes | 67/77 | €39,979 | €49,491 | +€9,512 | +23.8% |
| Profit (loss) for the period | 9904 | €96,503 | €102,923 | +€6,421 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €96,503 | €102,923 | +€6,421 | +6.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.