Dental VB: 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 VB
Largest movements
- Tangible fixed assets -€51,097
down €51,097 (-90.8%), from €56,294 to €5,198
of which Furniture and vehicles: -€55,248
- Receivables within one year -€39,563
down €39,563 (-18.2%), from €217,342 to €177,779
of which Other amounts receivable: -€38,322
- Cash -€36,781
down €36,781 (-86.8%), from €42,385 to €5,604
mainly Contributions, distributions and other (-€165,936) and Short-term financial debts (-€29,464)
- Reserves -€74,868
down €74,868 (-45.1%), from €165,936 to €91,067
- Short-term financial debts -€29,464
down €29,464 (-58.9%), from €49,989 to €20,525
- Debts after one year -€25,459
down €25,459 (-23.6%), from €107,838 to €82,379
- Trade debts +€13,051
up €13,051 (+457%), from €2,853 to €15,904
- Other debts -€12,462
down €12,462 (-8.0%), from €155,058 to €142,595
- Financial income -€28,406
down €28,406 (-92.9%), from €30,581 to €2,175
- Depreciation -€15,556
down €15,556 (-97.3%), from €15,990 to €434
- Gross operating margin +€10,236
up €10,236 (+5.6%), from €181,265 to €191,501
- Other operating charges +€9,405
up €9,405 (+568%), from €1,657 to €11,061
- Financial charges +€5,138
up €5,138 (+43.0%), from €11,942 to €17,081
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 | €524,586 | €398,606 | -€125,979 | -24.0% |
| Fixed assets | 21/28 | €264,859 | €213,762 | -€51,097 | -19.3% |
| Tangible fixed assets | 22/27 | €56,294 | €5,198 | -€51,097 | -90.8% |
| Plant, machinery and equipment | 23 | - | €4,151 | +€4,151 | |
| Furniture and vehicles | 24 | €56,294 | €1,046 | -€55,248 | -98.1% |
| Financial fixed assets | 28 | €208,564 | €208,564 | = | 0.0% |
| Current assets | 29/58 | €259,727 | €184,844 | -€74,883 | -28.8% |
| Amounts receivable within one year | 40/41 | €217,342 | €177,779 | -€39,563 | -18.2% |
| Trade receivables | 40 | €31,630 | €30,388 | -€1,242 | -3.9% |
| Other amounts receivable | 41 | €185,713 | €147,391 | -€38,322 | -20.6% |
| Cash at bank and in hand | 54/58 | €42,385 | €5,604 | -€36,781 | -86.8% |
| Deferred charges and accrued income | 490/1 | - | €1,461 | +€1,461 | |
| Total equity and liabilities | 10/49 | €524,586 | €398,606 | -€125,979 | -24.0% |
| Equity | 10/15 | €184,536 | €109,667 | -€74,868 | -40.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €165,936 | €91,067 | -€74,868 | -45.1% |
| Distributable reserves | 133 | €165,936 | €91,067 | -€74,868 | -45.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €340,050 | €288,939 | -€51,111 | -15.0% |
| Amounts payable after more than one year | 17 | €107,838 | €82,379 | -€25,459 | -23.6% |
| Financial debts | 170/4 | €107,838 | €82,379 | -€25,459 | -23.6% |
| Amounts payable within one year | 42/48 | €232,212 | €206,561 | -€25,652 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €24,313 | €25,459 | +€1,147 | +4.7% |
| Financial debts | 43 | €49,989 | €20,525 | -€29,464 | -58.9% |
| Credit institutions | 430/8 | €49,989 | €20,525 | -€29,464 | -58.9% |
| Trade debts | 44 | €2,853 | €15,904 | +€13,051 | +457% |
| Suppliers | 440/4 | €2,853 | €15,904 | +€13,051 | +457% |
| Taxes, remuneration and social security | 45 | - | €2,077 | +€2,077 | |
| Taxes | 450/3 | - | €2,077 | +€2,077 | |
| Other amounts payable | 47/48 | €155,058 | €142,595 | -€12,462 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,990 | €434 | -€15,556 | -97.3% |
| Other operating charges | 640/8 | €1,657 | €11,061 | +€9,405 | +568% |
| Non-recurring operating charges | 66A | - | €27,294 | +€27,294 | |
| Gross operating margin | 9900 | €181,265 | €191,501 | +€10,236 | +5.6% |
| Operating profit (loss) | 9901 | €163,618 | €152,712 | -€10,906 | -6.7% |
| Financial income | 75/76B | €30,581 | €2,175 | -€28,406 | -92.9% |
| Recurring financial income | 75 | €30,581 | €2,175 | -€28,406 | -92.9% |
| Financial charges | 65/66B | €11,942 | €17,081 | +€5,138 | +43.0% |
| Recurring financial charges | 65 | €11,942 | €17,081 | +€5,138 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €182,256 | €137,806 | -€44,451 | -24.4% |
| Income taxes | 67/77 | €45,413 | €46,739 | +€1,325 | +2.9% |
| Profit (loss) for the period | 9904 | €136,843 | €91,067 | -€45,776 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €136,843 | €91,067 | -€45,776 | -33.5% |
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 14 October 2026 via checked.be.