DENTAL STUDIO: 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 STUDIO
Largest movements
- Cash -€122,728
down €122,728 (-43.2%), from €284,200 to €161,472
mainly Current investments (-€99,750) and Receivables within one year (-€32,867)
- Current investments +€99,750
new in 2026: €99,750
- Receivables within one year +€32,867
up €32,867 (+235.4%), from €13,964 to €46,831
of which Trade receivables: +€25,171
- Tangible fixed assets -€15,718
down €15,718 (-17.5%), from €89,586 to €73,868
of which Land and buildings: -€11,200
- Reserves +€45,810
up €45,810 (+20.2%), from €226,975 to €272,785
- Other debts -€20,900
no longer reported in 2026 (was €20,900)
- Debts after one year -€15,393
down €15,393 (-17.0%), from €90,753 to €75,360
- Tax, wage and social debts -€15,325
down €15,325 (-72.7%), from €21,075 to €5,749
of which Taxes: -€13,396
- Gross operating margin -€37,679
down €37,679 (-25.9%), from €145,477 to €107,798
- Taxes -€11,722
down €11,722 (-39.2%), from €29,930 to €18,208
- Staff costs +€4,041
up €4,041 (+25.2%), from €16,064 to €20,105
- Other operating charges -€1,526
down €1,526 (-46.1%), from €3,308 to €1,783
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €388,656 | €384,787 | -€3,870 | -1.0% |
| Fixed assets | 21/28 | €89,586 | €73,868 | -€15,718 | -17.5% |
| Tangible fixed assets | 22/27 | €89,586 | €73,868 | -€15,718 | -17.5% |
| Land and buildings | 22 | €67,200 | €56,000 | -€11,200 | -16.7% |
| Plant, machinery and equipment | 23 | €5,844 | €3,144 | -€2,700 | -46.2% |
| Furniture and vehicles | 24 | €16,543 | €14,724 | -€1,818 | -11.0% |
| Current assets | 29/58 | €299,070 | €310,918 | +€11,849 | +4.0% |
| Stocks and contracts in progress | 3 | €705 | - | -€705 | |
| Stocks | 30/36 | €705 | - | -€705 | |
| Amounts receivable within one year | 40/41 | €13,964 | €46,831 | +€32,867 | +235.4% |
| Trade receivables | 40 | €13,964 | €39,135 | +€25,171 | +180.3% |
| Other amounts receivable | 41 | €0 | €7,696 | +€7,696 | |
| Current investments | 50/53 | - | €99,750 | +€99,750 | |
| Cash at bank and in hand | 54/58 | €284,200 | €161,472 | -€122,728 | -43.2% |
| Deferred charges and accrued income | 490/1 | €200 | €2,865 | +€2,665 | +1332.6% |
| Total equity and liabilities | 10/49 | €388,656 | €384,787 | -€3,870 | -1.0% |
| Equity | 10/15 | €239,375 | €285,185 | +€45,810 | +19.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €226,975 | €272,785 | +€45,810 | +20.2% |
| Distributable reserves | 133 | €226,975 | €272,785 | +€45,810 | +20.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €149,281 | €99,601 | -€49,680 | -33.3% |
| Amounts payable after more than one year | 17 | €90,753 | €75,360 | -€15,393 | -17.0% |
| Financial debts | 170/4 | €90,753 | €75,360 | -€15,393 | -17.0% |
| Amounts payable within one year | 42/48 | €58,528 | €24,241 | -€34,287 | -58.6% |
| Current portion of amounts payable after more than one year | 42 | €14,712 | €15,393 | +€681 | +4.6% |
| Trade debts | 44 | €1,841 | €3,099 | +€1,258 | +68.3% |
| Suppliers | 440/4 | €1,841 | €3,099 | +€1,258 | +68.3% |
| Taxes, remuneration and social security | 45 | €21,075 | €5,749 | -€15,325 | -72.7% |
| Taxes | 450/3 | €16,314 | €2,918 | -€13,396 | -82.1% |
| Remuneration and social security | 454/9 | €4,760 | €2,831 | -€1,929 | -40.5% |
| Other amounts payable | 47/48 | €20,900 | - | -€20,900 | |
| Remuneration, social security and pensions | 62 | €16,064 | €20,105 | +€4,041 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,753 | €17,978 | +€1,225 | +7.3% |
| Other operating charges | 640/8 | €3,308 | €1,783 | -€1,526 | -46.1% |
| Gross operating margin | 9900 | €145,477 | €107,798 | -€37,679 | -25.9% |
| Operating profit (loss) | 9901 | €109,351 | €67,932 | -€41,419 | -37.9% |
| Financial income | 75/76B | €0 | €1,179 | +€1,179 | |
| Recurring financial income | 75 | €0 | €1,179 | +€1,179 | |
| Financial charges | 65/66B | €5,486 | €5,094 | -€393 | -7.2% |
| Recurring financial charges | 65 | €5,486 | €5,094 | -€393 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €103,865 | €64,018 | -€39,847 | -38.4% |
| Income taxes | 67/77 | €29,930 | €18,208 | -€11,722 | -39.2% |
| Profit (loss) for the period | 9904 | €73,935 | €45,810 | -€28,124 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,935 | €45,810 | -€28,124 | -38.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.