DENTAL SPA: 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 SPA
Largest movements
- Receivables within one year +€33,487
up €33,487 (+178%), from €18,850 to €52,337
- Intangible fixed assets -€9,000
down €9,000 (-10.9%), from €82,500 to €73,500
- Cash -€5,575
down €5,575 (-98.2%), from €5,677 to €102
mainly Receivables within one year (-€33,487) and Current portion of long-term debt (-€13,638)
- Profit (loss) carried forward +€54,704
up €54,704, from -€12,105 to €42,598
- Current portion of long-term debt -€13,638
down €13,638 (-53.2%), from €25,632 to €11,994
- Debts after one year -€11,994
down €11,994 (-16.2%), from €73,842 to €61,848
- Tax, wage and social debts -€5,346
no longer reported in 2025 (was €5,346)
- Trade debts -€4,752
no longer reported in 2025 (was €4,752)
- Gross operating margin +€45,015
up €45,015 (+197%), from €22,904 to €67,920
- Turnover +€29,645
up €29,645 (+25.6%), from €115,804 to €145,449
- Taxes -€24,000
no longer reported in 2025 (was €24,000)
- Purchases and services -€15,496
down €15,496 (-16.6%), from €93,525 to €78,029
- Depreciation +€1,500
up €1,500 (+20.0%), from €7,500 to €9,000
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.
Derived cash bridge
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 | €107,467 | €126,441 | +€18,974 | +17.7% |
| Fixed assets | 21/28 | €82,500 | €73,500 | -€9,000 | -10.9% |
| Intangible fixed assets | 21 | €82,500 | €73,500 | -€9,000 | -10.9% |
| Current assets | 29/58 | €24,967 | €52,941 | +€27,974 | +112% |
| Amounts receivable within one year | 40/41 | €18,850 | €52,337 | +€33,487 | +178% |
| Other amounts receivable | 41 | €18,850 | €52,337 | +€33,487 | +178% |
| Cash at bank and in hand | 54/58 | €5,677 | €102 | -€5,575 | -98.2% |
| Deferred charges and accrued income | 490/1 | €440 | €502 | +€62 | +14.1% |
| Total equity and liabilities | 10/49 | €107,467 | €126,441 | +€18,974 | +17.7% |
| Equity | 10/15 | -€2,105 | €52,598 | +€54,704 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,105 | €42,598 | +€54,704 | |
| Amounts payable | 17/49 | €109,572 | €73,842 | -€35,730 | -32.6% |
| Amounts payable after more than one year | 17 | €73,842 | €61,848 | -€11,994 | -16.2% |
| Financial debts | 170/4 | €73,842 | €61,848 | -€11,994 | -16.2% |
| Amounts payable within one year | 42/48 | €35,730 | €11,994 | -€23,736 | -66.4% |
| Current portion of amounts payable after more than one year | 42 | €25,632 | €11,994 | -€13,638 | -53.2% |
| Trade debts | 44 | €4,752 | - | -€4,752 | |
| Suppliers | 440/4 | €4,752 | - | -€4,752 | |
| Taxes, remuneration and social security | 45 | €5,346 | - | -€5,346 | |
| Taxes | 450/3 | €5,346 | - | -€5,346 | |
| Turnover | 70 | €115,804 | €145,449 | +€29,645 | +25.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €93,525 | €78,029 | -€15,496 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,500 | €9,000 | +€1,500 | +20.0% |
| Other operating charges | 640/8 | €1,076 | €415 | -€661 | -61.4% |
| Gross operating margin | 9900 | €22,904 | €67,920 | +€45,015 | +197% |
| Operating profit (loss) | 9901 | €14,329 | €58,504 | +€44,176 | +308% |
| Financial charges | 65/66B | €2,434 | €3,801 | +€1,367 | +56.2% |
| Recurring financial charges | 65 | €2,434 | €3,801 | +€1,367 | +56.2% |
| Profit (loss) for the period before taxes | 9903 | €11,895 | €54,704 | +€42,809 | +360% |
| Income taxes | 67/77 | €24,000 | - | -€24,000 | |
| Profit (loss) for the period | 9904 | -€12,105 | €54,704 | +€66,809 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,105 | €54,704 | +€66,809 |
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 27 October 2026 via checked.be.