Dental VDP: 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 VDP
Largest movements
- Current investments +€175,000
new in 2025: €175,000
- Cash -€61,818
down €61,818 (-41.2%), from €150,101 to €88,283
mainly Current investments (-€175,000) and Trade debts (-€4,352)
- Tangible fixed assets -€3,145
down €3,145 (-29.6%), from €10,631 to €7,486
- Profit (loss) carried forward +€91,148
up €91,148 (+69.6%), from €130,944 to €222,092
- Tax, wage and social debts +€23,232
up €23,232 (+101%), from €23,059 to €46,291
of which Taxes: +€25,732
- Trade debts -€4,352
down €4,352 (-81.2%), from €5,358 to €1,006
- Gross operating margin +€32,327
up €32,327 (+35.4%), from €91,308 to €123,635
- Taxes +€7,804
up €7,804 (+42.9%), from €18,203 to €26,007
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 | €161,390 | €271,655 | +€110,265 | +68.3% |
| Fixed assets | 21/28 | €10,631 | €7,486 | -€3,145 | -29.6% |
| Tangible fixed assets | 22/27 | €10,631 | €7,486 | -€3,145 | -29.6% |
| Furniture and vehicles | 24 | €10,631 | €7,486 | -€3,145 | -29.6% |
| Current assets | 29/58 | €150,759 | €264,169 | +€113,410 | +75.2% |
| Current investments | 50/53 | - | €175,000 | +€175,000 | |
| Cash at bank and in hand | 54/58 | €150,101 | €88,283 | -€61,818 | -41.2% |
| Deferred charges and accrued income | 490/1 | €658 | €886 | +€228 | +34.7% |
| Total equity and liabilities | 10/49 | €161,390 | €271,655 | +€110,265 | +68.3% |
| Equity | 10/15 | €131,944 | €223,092 | +€91,148 | +69.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,944 | €222,092 | +€91,148 | +69.6% |
| Amounts payable | 17/49 | €29,446 | €48,563 | +€19,117 | +64.9% |
| Amounts payable within one year | 42/48 | €29,446 | €48,563 | +€19,117 | +64.9% |
| Trade debts | 44 | €5,358 | €1,006 | -€4,352 | -81.2% |
| Suppliers | 440/4 | €5,358 | €1,006 | -€4,352 | -81.2% |
| Taxes, remuneration and social security | 45 | €23,059 | €46,291 | +€23,232 | +101% |
| Taxes | 450/3 | €20,559 | €46,291 | +€25,732 | +125% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €1,029 | €1,266 | +€237 | +23.0% |
| Remuneration, social security and pensions | 62 | €2,520 | €2,088 | -€432 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,423 | €4,344 | +€921 | +26.9% |
| Other operating charges | 640/8 | €436 | €763 | +€327 | +75.0% |
| Gross operating margin | 9900 | €91,308 | €123,635 | +€32,327 | +35.4% |
| Operating profit (loss) | 9901 | €84,929 | €116,440 | +€31,511 | +37.1% |
| Financial income | 75/76B | €1 | €760 | +€759 | +75,900% |
| Recurring financial income | 75 | €1 | €760 | +€759 | +75,900% |
| Financial charges | 65/66B | €44 | €45 | +€1 | +2.3% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €84,886 | €117,155 | +€32,269 | +38.0% |
| Income taxes | 67/77 | €18,203 | €26,007 | +€7,804 | +42.9% |
| Profit (loss) for the period | 9904 | €66,683 | €91,148 | +€24,465 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,683 | €91,148 | +€24,465 | +36.7% |
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 29 October 2026 via checked.be.