DENTAL R: what changed
What changed
DENTAL R
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€79,512
2024 · €63,507+€16,005
Equity
€188,180
2024 · €188,180
Cash
€91,419
2024 · €103,434-€12,015
Balance sheet total
€536,571
2024 · €474,176+€62,395
Largest movements
Assets
- Tangible fixed assets +€63,772
up €63,772 (+19.9%), from €319,675 to €383,448
of which Furniture and vehicles: +€80,222
- Cash -€12,015
down €12,015 (-11.6%), from €103,434 to €91,419
mainly Investment in fixed assets (net) (-€101,726) and Contributions, distributions and other (-€79,512)
Equity and liabilities
- Other debts +€49,322
up €49,322 (+649%), from €7,602 to €56,924
- Tax, wage and social debts -€23,758
down €23,758 (-84.4%), from €28,162 to €4,404
of which Taxes: -€21,854
- Debts after one year +€18,481
up €18,481 (+9.5%), from €194,082 to €212,562
- Current portion of long-term debt +€18,104
up €18,104 (+41.0%), from €44,177 to €62,280
Income statement
- Gross operating margin +€39,108
up €39,108 (+27.7%), from €141,187 to €180,295
- Depreciation +€14,713
up €14,713 (+62.8%), from €23,412 to €38,125
- Taxes +€6,456
up €6,456 (+29.9%), from €21,594 to €28,050
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.
Result 2024
€63,507
Gross operating margin
+€39,108
Staff costs
-€209
Depreciation
-€14,713
Other operating charges
-€1,318
Financial income
+€35
Financial charges
-€443
Taxes
-€6,456
Result 2025
€79,512
raises the resultlowers the result
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.
From operations
+€132,622
Investment
-€101,726
Financing
-€42,912
Cash 2024
€103,434
From operations (derived)
+€132,622
Net result for the year
+€79,512
Depreciation
+€38,125
Stocks and contracts
-€2,680
Receivables within one year
-€5,185
Deferred charges and accrued income
-€2,945
Trade debts
-€851
Tax, wage and social debts
-€23,758
Advances received
+€1,080
Other debts
+€49,322
Accrued charges and deferred income
+€1
Investment (derived)
-€101,726
Investment in fixed assets (net)
-€101,726
Financing
-€42,912
Debts after one year
+€18,481
Current portion of long-term debt
+€18,104
Short-term financial debts
+€16
Contributions, distributions and other
-€79,512
Cash 2025
€91,419
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €474,176 | €536,571 | +€62,395 | +13.2% |
| Fixed assets | 21/28 | €319,855 | €383,456 | +€63,601 | +19.9% |
| Intangible fixed assets | 21 | €179 | €8 | -€171 | -95.5% |
| Tangible fixed assets | 22/27 | €319,675 | €383,448 | +€63,772 | +19.9% |
| Land and buildings | 22 | €217,476 | €210,890 | -€6,586 | -3.0% |
| Plant, machinery and equipment | 23 | €73,044 | €63,180 | -€9,864 | -13.5% |
| Furniture and vehicles | 24 | €29,155 | €109,377 | +€80,222 | +275% |
| Current assets | 29/58 | €154,321 | €153,115 | -€1,206 | -0.8% |
| Stocks and contracts in progress | 3 | €5,621 | €8,301 | +€2,680 | +47.7% |
| Stocks | 30/36 | €5,621 | €8,301 | +€2,680 | +47.7% |
| Amounts receivable within one year | 40/41 | €42,560 | €47,744 | +€5,185 | +12.2% |
| Trade receivables | 40 | - | €776 | +€776 | |
| Other amounts receivable | 41 | €42,560 | €46,969 | +€4,409 | +10.4% |
| Cash at bank and in hand | 54/58 | €103,434 | €91,419 | -€12,015 | -11.6% |
| Deferred charges and accrued income | 490/1 | €2,706 | €5,651 | +€2,945 | +109% |
| Total equity and liabilities | 10/49 | €474,176 | €536,571 | +€62,395 | +13.2% |
| Equity | 10/15 | €188,180 | €188,180 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €185,180 | €185,180 | = | 0.0% |
| Distributable reserves | 133 | €185,180 | €185,180 | = | 0.0% |
| Amounts payable | 17/49 | €285,996 | €348,391 | +€62,395 | +21.8% |
| Amounts payable after more than one year | 17 | €194,082 | €212,562 | +€18,481 | +9.5% |
| Financial debts | 170/4 | €194,082 | €212,562 | +€18,481 | +9.5% |
| Amounts payable within one year | 42/48 | €91,848 | €135,761 | +€43,913 | +47.8% |
| Current portion of amounts payable after more than one year | 42 | €44,177 | €62,280 | +€18,104 | +41.0% |
| Financial debts | 43 | €800 | €816 | +€16 | +2.0% |
| Credit institutions | 430/8 | €800 | €816 | +€16 | +2.0% |
| Trade debts | 44 | €7,938 | €7,087 | -€851 | -10.7% |
| Suppliers | 440/4 | €7,938 | €7,087 | -€851 | -10.7% |
| Advances received on contracts in progress | 46 | €3,170 | €4,250 | +€1,080 | +34.1% |
| Taxes, remuneration and social security | 45 | €28,162 | €4,404 | -€23,758 | -84.4% |
| Taxes | 450/3 | €22,324 | €470 | -€21,854 | -97.9% |
| Remuneration and social security | 454/9 | €5,838 | €3,934 | -€1,904 | -32.6% |
| Other amounts payable | 47/48 | €7,602 | €56,924 | +€49,322 | +649% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Remuneration, social security and pensions | 62 | €27,235 | €27,444 | +€209 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,412 | €38,125 | +€14,713 | +62.8% |
| Other operating charges | 640/8 | €680 | €1,998 | +€1,318 | +194% |
| Gross operating margin | 9900 | €141,187 | €180,295 | +€39,108 | +27.7% |
| Operating profit (loss) | 9901 | €89,860 | €112,728 | +€22,869 | +25.4% |
| Financial income | 75/76B | €1,792 | €1,828 | +€35 | +2.0% |
| Recurring financial income | 75 | €1,792 | €1,828 | +€35 | +2.0% |
| Financial charges | 65/66B | €6,551 | €6,994 | +€443 | +6.8% |
| Recurring financial charges | 65 | €6,551 | €6,994 | +€443 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €85,101 | €107,562 | +€22,461 | +26.4% |
| Income taxes | 67/77 | €21,594 | €28,050 | +€6,456 | +29.9% |
| Profit (loss) for the period | 9904 | €63,507 | €79,512 | +€16,005 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,507 | €79,512 | +€16,005 | +25.2% |
Next steps
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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 4 November 2026 via checked.be.