DENTAL TEAM: 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 TEAM
Largest movements
- Cash +€97,723
up €97,723 (+63.9%), from €152,840 to €250,563
mainly Net result for the year (+€99,196) and Depreciation (+€33,623)
- Reserves +€99,196
up €99,196 (+19.9%), from €498,514 to €597,710
of which Distributable reserves: +€99,196
- Tax, wage and social debts +€10,859
up €10,859 (+22.8%), from €47,589 to €58,448
of which Taxes: +€22,207
- Gross operating margin +€134,112
up €134,112 (+36.9%), from €363,926 to €498,038
- Taxes +€40,306
up €40,306 (+1,102%), from €3,659 to €43,965
- Staff costs -€5,480
down €5,480 (-1.7%), from €325,546 to €320,065
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 | €627,672 | €735,978 | +€108,306 | +17.3% |
| Fixed assets | 21/28 | €94,047 | €96,611 | +€2,564 | +2.7% |
| Tangible fixed assets | 22/27 | €93,892 | €96,456 | +€2,564 | +2.7% |
| Land and buildings | 22 | €30,546 | €33,204 | +€2,658 | +8.7% |
| Plant, machinery and equipment | 23 | €17,249 | €18,141 | +€893 | +5.2% |
| Furniture and vehicles | 24 | €33,296 | €34,472 | +€1,176 | +3.5% |
| Other tangible fixed assets | 26 | €12,802 | €10,638 | -€2,164 | -16.9% |
| Financial fixed assets | 28 | €155 | €155 | = | 0.0% |
| Current assets | 29/58 | €533,625 | €639,367 | +€105,743 | +19.8% |
| Stocks and contracts in progress | 3 | €33,828 | €38,006 | +€4,178 | +12.3% |
| Stocks | 30/36 | €33,828 | €38,006 | +€4,178 | +12.3% |
| Amounts receivable within one year | 40/41 | €141,397 | €141,922 | +€525 | +0.4% |
| Trade receivables | 40 | €122,263 | €141,639 | +€19,376 | +15.8% |
| Other amounts receivable | 41 | €19,134 | €283 | -€18,852 | -98.5% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €152,840 | €250,563 | +€97,723 | +63.9% |
| Deferred charges and accrued income | 490/1 | €5,559 | €8,877 | +€3,318 | +59.7% |
| Total equity and liabilities | 10/49 | €627,672 | €735,978 | +€108,306 | +17.3% |
| Equity | 10/15 | €503,735 | €602,931 | +€99,196 | +19.7% |
| Contributions | 10/11 | €5,221 | €5,221 | = | 0.0% |
| Reserves | 13 | €498,514 | €597,710 | +€99,196 | +19.9% |
| Tax-exempt reserves | 132 | €39,812 | €39,812 | = | 0.0% |
| Distributable reserves | 133 | €458,702 | €557,898 | +€99,196 | +21.6% |
| Amounts payable | 17/49 | €123,937 | €133,048 | +€9,111 | +7.4% |
| Amounts payable within one year | 42/48 | €123,937 | €130,288 | +€6,351 | +5.1% |
| Trade debts | 44 | €53,362 | €48,854 | -€4,508 | -8.4% |
| Suppliers | 440/4 | €53,362 | €48,854 | -€4,508 | -8.4% |
| Taxes, remuneration and social security | 45 | €47,589 | €58,448 | +€10,859 | +22.8% |
| Taxes | 450/3 | €670 | €22,876 | +€22,207 | +3,317% |
| Remuneration and social security | 454/9 | €46,919 | €35,572 | -€11,348 | -24.2% |
| Other amounts payable | 47/48 | €22,986 | €22,986 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,760 | +€2,760 | |
| Remuneration, social security and pensions | 62 | €325,546 | €320,065 | -€5,480 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,368 | €33,623 | +€1,255 | +3.9% |
| Other operating charges | 640/8 | €6,081 | €6,258 | +€177 | +2.9% |
| Gross operating margin | 9900 | €363,926 | €498,038 | +€134,112 | +36.9% |
| Operating profit (loss) | 9901 | -€68 | €138,093 | +€138,161 | |
| Financial income | 75/76B | €5,808 | €5,384 | -€425 | -7.3% |
| Recurring financial income | 75 | €5,808 | €5,384 | -€425 | -7.3% |
| Financial charges | 65/66B | €283 | €316 | +€33 | +11.6% |
| Recurring financial charges | 65 | €283 | €316 | +€33 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €5,457 | €143,160 | +€137,703 | +2,524% |
| Income taxes | 67/77 | €3,659 | €43,965 | +€40,306 | +1,102% |
| Profit (loss) for the period | 9904 | €1,798 | €99,196 | +€97,397 | +5,417% |
| Profit (loss) for the period to be appropriated | 9905 | €1,798 | €99,196 | +€97,397 | +5,417% |
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 24 October 2026 via checked.be.