DENTAL T: what changed
What changed
DENTAL T
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€66,778
2024 · €47,629+€19,149
Equity
€20,460
2024 · €27,388-€6,928
Cash
€96,206
2024 · €80,052+€16,154
Balance sheet total
€235,366
2024 · €222,322+€13,044
Largest movements
Assets
- Cash +€16,154
up €16,154 (+20.2%), from €80,052 to €96,206
mainly Net result for the year (+€66,778) and Depreciation (+€32,078)
- Receivables within one year -€3,072
down €3,072 (-39.5%), from €7,780 to €4,708
of which Other amounts receivable: -€5,022
Equity and liabilities
- Other debts +€29,265
up €29,265 (+30.6%), from €95,691 to €124,956
- Trade debts -€20,269
down €20,269 (-82.7%), from €24,518 to €4,249
- Profit (loss) carried forward -€6,928
no longer reported in 2025 (was €6,928)
- Current portion of long-term debt +€5,546
up €5,546 (+29.2%), from €18,998 to €24,543
Income statement
- Gross operating margin +€39,011
up €39,011 (+31.1%), from €125,383 to €164,395
- Staff costs +€14,765
up €14,765 (+66.4%), from €22,249 to €37,015
- Taxes +€5,048
up €5,048 (+38.3%), from €13,166 to €18,215
- Depreciation -€3,330
down €3,330 (-9.4%), from €35,408 to €32,078
- Other operating charges +€2,502
up €2,502 (+65.1%), from €3,842 to €6,344
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
€47,629
Gross operating margin
+€39,011
Staff costs
-€14,765
Depreciation
+€3,330
Other operating charges
-€2,502
Financial income
-€487
Financial charges
-€389
Taxes
-€5,048
Result 2025
€66,778
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
+€111,313
Investment
-€30,456
Financing
-€64,703
Cash 2024
€80,052
From operations (derived)
+€111,313
Net result for the year
+€66,778
Depreciation
+€32,078
Receivables within one year
+€3,072
Deferred charges and accrued income
-€1,584
Trade debts
-€20,269
Tax, wage and social debts
+€1,972
Other debts
+€29,265
Investment (derived)
-€30,456
Investment in fixed assets (net)
-€30,456
Financing
-€64,703
Debts after one year
+€1,526
Current portion of long-term debt
+€5,546
Short-term financial debts
+€1,933
Contributions, distributions and other
-€73,707
Cash 2025
€96,206
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €222,322 | €235,366 | +€13,044 | +5.9% |
| Fixed assets | 21/28 | €129,194 | €127,573 | -€1,622 | -1.3% |
| Tangible fixed assets | 22/27 | €128,994 | €127,372 | -€1,622 | -1.3% |
| Plant, machinery and equipment | 23 | €64,773 | €52,743 | -€12,030 | -18.6% |
| Furniture and vehicles | 24 | €10,324 | €7,025 | -€3,299 | -32.0% |
| Other tangible fixed assets | 26 | €53,897 | €67,604 | +€13,706 | +25.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €93,128 | €107,794 | +€14,666 | +15.7% |
| Amounts receivable within one year | 40/41 | €7,780 | €4,708 | -€3,072 | -39.5% |
| Trade receivables | 40 | €880 | €2,830 | +€1,950 | +222% |
| Other amounts receivable | 41 | €6,900 | €1,878 | -€5,022 | -72.8% |
| Cash at bank and in hand | 54/58 | €80,052 | €96,206 | +€16,154 | +20.2% |
| Deferred charges and accrued income | 490/1 | €5,296 | €6,880 | +€1,584 | +29.9% |
| Total equity and liabilities | 10/49 | €222,322 | €235,366 | +€13,044 | +5.9% |
| Equity | 10/15 | €27,388 | €20,460 | -€6,928 | -25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,928 | - | -€6,928 | |
| Amounts payable | 17/49 | €194,934 | €214,906 | +€19,973 | +10.2% |
| Amounts payable after more than one year | 17 | €49,711 | €51,236 | +€1,526 | +3.1% |
| Financial debts | 170/4 | €49,711 | €51,236 | +€1,526 | +3.1% |
| Amounts payable within one year | 42/48 | €145,223 | €163,670 | +€18,447 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €18,998 | €24,543 | +€5,546 | +29.2% |
| Financial debts | 43 | - | €1,933 | +€1,933 | |
| Credit institutions | 430/8 | - | €1,933 | +€1,933 | |
| Trade debts | 44 | €24,518 | €4,249 | -€20,269 | -82.7% |
| Suppliers | 440/4 | €24,518 | €4,249 | -€20,269 | -82.7% |
| Taxes, remuneration and social security | 45 | €6,016 | €7,988 | +€1,972 | +32.8% |
| Taxes | 450/3 | €2,500 | €5,597 | +€3,097 | +124% |
| Remuneration and social security | 454/9 | €3,516 | €2,391 | -€1,125 | -32.0% |
| Other amounts payable | 47/48 | €95,691 | €124,956 | +€29,265 | +30.6% |
| Remuneration, social security and pensions | 62 | €22,249 | €37,015 | +€14,765 | +66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,408 | €32,078 | -€3,330 | -9.4% |
| Other operating charges | 640/8 | €3,842 | €6,344 | +€2,502 | +65.1% |
| Gross operating margin | 9900 | €125,383 | €164,395 | +€39,011 | +31.1% |
| Operating profit (loss) | 9901 | €63,884 | €88,958 | +€25,074 | +39.2% |
| Financial income | 75/76B | €969 | €482 | -€487 | -50.3% |
| Recurring financial income | 75 | €969 | €482 | -€487 | -50.3% |
| Financial charges | 65/66B | €4,058 | €4,447 | +€389 | +9.6% |
| Recurring financial charges | 65 | €4,058 | €4,447 | +€389 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €60,795 | €84,993 | +€24,198 | +39.8% |
| Income taxes | 67/77 | €13,166 | €18,215 | +€5,048 | +38.3% |
| Profit (loss) for the period | 9904 | €47,629 | €66,778 | +€19,149 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,629 | €66,778 | +€19,149 | +40.2% |
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 5 November 2026 via checked.be.