Dental Quality: 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 Quality
Largest movements
- Stocks and contracts -€306,078
down €306,078 (-16.9%), from €1.8m to €1.5m
- Receivables within one year -€262,754
down €262,754 (-31.6%), from €830,976 to €568,223
of which Trade receivables: -€242,754
- Cash -€68,185
down €68,185 (-30.7%), from €221,776 to €153,591
mainly Trade debts (-€605,206) and Debts after one year (-€432,741)
- Trade debts -€605,206
down €605,206 (-66.4%), from €911,772 to €306,566
- Debts after one year -€432,741
down €432,741 (-35.6%), from €1.2m to €783,530
of which Advances received on contracts in progress: -€790,835
- Profit (loss) carried forward +€331,376
up €331,376 (+96.9%), from €342,052 to €673,428
- Advances received +€211,208
new in 2025: €211,208
- Current portion of long-term debt -€85,025
down €85,025 (-100%), from €85,025 to €0
- Gross operating margin +€667,071
up €667,071 (+93.1%), from €716,889 to €1.4m
- Staff costs +€438,650
up €438,650 (+183%), from €239,831 to €678,481
- Depreciation +€59,274
up €59,274 (+334%), from €17,760 to €77,034
- Financial charges +€30,320
up €30,320 (+144%), from €21,042 to €51,362
of which Financial charges: +€37,286
- Taxes +€16,663
up €16,663 (+14.7%), from €113,506 to €130,169
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,974,732 | €2,412,697 | -€562,034 | -18.9% |
| Fixed assets | 21/28 | €101,345 | €147,881 | +€46,536 | +45.9% |
| Intangible fixed assets | 21 | €9,937 | €37,508 | +€27,572 | +277% |
| Tangible fixed assets | 22/27 | €91,409 | €110,373 | +€18,965 | +20.7% |
| Plant, machinery and equipment | 23 | €30,363 | €43,976 | +€13,613 | +44.8% |
| Furniture and vehicles | 24 | €41,630 | €46,682 | +€5,051 | +12.1% |
| Other tangible fixed assets | 26 | €19,416 | €19,716 | +€300 | +1.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €2,873,386 | €2,264,816 | -€608,571 | -21.2% |
| Stocks and contracts in progress | 3 | €1,813,864 | €1,507,786 | -€306,078 | -16.9% |
| Stocks | 30/36 | €1,813,864 | €1,507,786 | -€306,078 | -16.9% |
| Amounts receivable within one year | 40/41 | €830,976 | €568,223 | -€262,754 | -31.6% |
| Trade receivables | 40 | €810,826 | €568,073 | -€242,754 | -29.9% |
| Other amounts receivable | 41 | €20,150 | €150 | -€20,000 | -99.3% |
| Cash at bank and in hand | 54/58 | €221,776 | €153,591 | -€68,185 | -30.7% |
| Deferred charges and accrued income | 490/1 | €6,770 | €35,217 | +€28,446 | +420% |
| Total equity and liabilities | 10/49 | €2,974,732 | €2,412,697 | -€562,034 | -18.9% |
| Equity | 10/15 | €469,425 | €800,802 | +€331,376 | +70.6% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €37,373 | €37,373 | = | 0.0% |
| Distributable reserves | 133 | €37,373 | €37,373 | = | 0.0% |
| Profit (loss) carried forward | 14 | €342,052 | €673,428 | +€331,376 | +96.9% |
| Provisions and deferred taxes | 16 | €5,000 | €5,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €5,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €2,500,306 | €1,606,896 | -€893,411 | -35.7% |
| Amounts payable after more than one year | 17 | €1,216,271 | €783,530 | -€432,741 | -35.6% |
| Financial debts | 170/4 | €425,436 | €783,530 | +€358,094 | +84.2% |
| Advances received on contracts in progress | 176 | €790,835 | €0 | -€790,835 | -100% |
| Amounts payable within one year | 42/48 | €1,277,025 | €783,926 | -€493,099 | -38.6% |
| Current portion of amounts payable after more than one year | 42 | €85,025 | €0 | -€85,025 | -100% |
| Trade debts | 44 | €911,772 | €306,566 | -€605,206 | -66.4% |
| Suppliers | 440/4 | €911,772 | €306,566 | -€605,206 | -66.4% |
| Advances received on contracts in progress | 46 | - | €211,208 | +€211,208 | |
| Taxes, remuneration and social security | 45 | €280,228 | €266,152 | -€14,077 | -5.0% |
| Taxes | 450/3 | €228,726 | €190,456 | -€38,270 | -16.7% |
| Remuneration and social security | 454/9 | €51,503 | €75,696 | +€24,193 | +47.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €7,010 | €39,440 | +€32,429 | +463% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €239,831 | €678,481 | +€438,650 | +183% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,760 | €77,034 | +€59,274 | +334% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €351 | €0 | -€351 | -100% |
| Other operating charges | 640/8 | €3,119 | €11,391 | +€8,272 | +265% |
| Non-recurring operating charges | 66A | €4,248 | €106,217 | +€101,969 | +2,401% |
| Gross operating margin | 9900 | €716,889 | €1,383,960 | +€667,071 | +93.1% |
| Operating profit (loss) | 9901 | €451,580 | €510,837 | +€59,257 | +13.1% |
| Financial income | 75/76B | €313 | €2,070 | +€1,757 | +561% |
| Recurring financial income | 75 | €313 | €2,070 | +€1,757 | +561% |
| Financial charges | 65/66B | €21,042 | €51,362 | +€30,320 | +144% |
| Recurring financial charges | 65 | €14,076 | €51,362 | +€37,286 | +265% |
| Non-recurring financial charges | 66B | €6,966 | €0 | -€6,966 | -100% |
| Profit (loss) for the period before taxes | 9903 | €430,851 | €461,545 | +€30,694 | +7.1% |
| Income taxes | 67/77 | €113,506 | €130,169 | +€16,663 | +14.7% |
| Profit (loss) for the period | 9904 | €317,345 | €331,376 | +€14,031 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €317,345 | €331,376 | +€14,031 | +4.4% |
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 28 October 2026 via checked.be.