DENTAL SUD: 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 SUD
Largest movements
- Receivables within one year -€3,941
down €3,941 (-13.3%), from €29,593 to €25,652
of which Trade receivables: -€4,828
- Cash -€1,917
down €1,917 (-27.5%), from €6,961 to €5,043
mainly Net result for the year (-€6,251) and Trade debts (-€2,685)
- Deferred charges and accrued income -€1,124
down €1,124 (-49.9%), from €2,253 to €1,129
- Profit (loss) carried forward -€6,251
down €6,251 (-98.9%), from -€6,318 to -€12,568
- Other debts +€3,145
up €3,145 (+429%), from €732 to €3,877
- Trade debts -€2,685
down €2,685 (-9.0%), from €29,964 to €27,280
- Tax, wage and social debts -€1,420
down €1,420 (-41.5%), from €3,420 to €2,000
of which Remuneration and social security: -€1,000
- Gross operating margin +€2,216
up €2,216 (+28.2%), from -€7,859 to -€5,643
- Other operating charges -€471
down €471 (-52.9%), from €890 to €419
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.
Derived cash bridge
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 | €42,059 | €34,848 | -€7,210 | -17.1% |
| Current assets | 29/58 | €42,059 | €34,848 | -€7,210 | -17.1% |
| Stocks and contracts in progress | 3 | €3,253 | €3,024 | -€228 | -7.0% |
| Stocks | 30/36 | €3,253 | €3,024 | -€228 | -7.0% |
| Amounts receivable within one year | 40/41 | €29,593 | €25,652 | -€3,941 | -13.3% |
| Trade receivables | 40 | €27,221 | €22,393 | -€4,828 | -17.7% |
| Other amounts receivable | 41 | €2,372 | €3,259 | +€887 | +37.4% |
| Cash at bank and in hand | 54/58 | €6,961 | €5,043 | -€1,917 | -27.5% |
| Deferred charges and accrued income | 490/1 | €2,253 | €1,129 | -€1,124 | -49.9% |
| Total equity and liabilities | 10/49 | €42,059 | €34,848 | -€7,210 | -17.1% |
| Equity | 10/15 | €7,942 | €1,692 | -€6,251 | -78.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,318 | -€12,568 | -€6,251 | -98.9% |
| Amounts payable | 17/49 | €34,117 | €33,157 | -€960 | -2.8% |
| Amounts payable within one year | 42/48 | €34,117 | €33,157 | -€960 | -2.8% |
| Trade debts | 44 | €29,964 | €27,280 | -€2,685 | -9.0% |
| Suppliers | 440/4 | €29,964 | €27,280 | -€2,685 | -9.0% |
| Taxes, remuneration and social security | 45 | €3,420 | €2,000 | -€1,420 | -41.5% |
| Taxes | 450/3 | €420 | - | -€420 | |
| Remuneration and social security | 454/9 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Other amounts payable | 47/48 | €732 | €3,877 | +€3,145 | +429% |
| Other operating charges | 640/8 | €890 | €419 | -€471 | -52.9% |
| Gross operating margin | 9900 | -€7,859 | -€5,643 | +€2,216 | +28.2% |
| Operating profit (loss) | 9901 | -€8,749 | -€6,062 | +€2,687 | +30.7% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €81 | €59 | -€22 | -26.8% |
| Recurring financial charges | 65 | €81 | €59 | -€22 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,830 | -€6,118 | +€2,712 | +30.7% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.5% |
| Profit (loss) for the period | 9904 | -€8,958 | -€6,251 | +€2,707 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,958 | -€6,251 | +€2,707 | +30.2% |
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 30 October 2026 via checked.be.