DENTAL VISION: 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 VISION
Largest movements
- Current investments -€40,002
down €40,002 (-46.1%), from €86,686 to €46,684
- Tangible fixed assets -€15,004
down €15,004 (-4.0%), from €373,180 to €358,176
of which Land and buildings: -€11,173
- Receivables within one year -€13,329
down €13,329 (-100%), from €13,329 to €0
- Debts after one year -€32,146
down €32,146 (-24.3%), from €132,111 to €99,964
- Profit (loss) carried forward -€23,109
down €23,109 (-97.3%), from -€23,741 to -€46,850
- Other debts -€13,329
down €13,329 (-35.3%), from €37,729 to €24,400
- Gross operating margin -€1,932
down €1,932 (-64.8%), from -€2,979 to -€4,911
- Depreciation -€1,760
down €1,760 (-10.5%), from €16,764 to €15,004
- Other operating charges -€332
down €332 (-20.4%), from €1,625 to €1,292
- Financial charges +€114
up €114 (+6.4%), from €1,787 to €1,901
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 | €482,138 | €414,709 | -€67,430 | -14.0% |
| Fixed assets | 21/28 | €374,815 | €359,811 | -€15,004 | -4.0% |
| Tangible fixed assets | 22/27 | €373,180 | €358,176 | -€15,004 | -4.0% |
| Land and buildings | 22 | €361,190 | €350,018 | -€11,173 | -3.1% |
| Plant, machinery and equipment | 23 | €2,601 | €158 | -€2,443 | -93.9% |
| Furniture and vehicles | 24 | €9,389 | €8,000 | -€1,389 | -14.8% |
| Financial fixed assets | 28 | €1,635 | €1,635 | = | 0.0% |
| Current assets | 29/58 | €107,323 | €54,897 | -€52,426 | -48.8% |
| Amounts receivable within one year | 40/41 | €13,329 | €0 | -€13,329 | -100% |
| Other amounts receivable | 41 | €13,329 | €0 | -€13,329 | -100% |
| Current investments | 50/53 | €86,686 | €46,684 | -€40,002 | -46.1% |
| Cash at bank and in hand | 54/58 | €7,308 | €8,214 | +€905 | +12.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €482,138 | €414,709 | -€67,430 | -14.0% |
| Equity | 10/15 | €277,285 | €254,176 | -€23,109 | -8.3% |
| Contributions | 10/11 | €22,250 | €22,250 | = | 0.0% |
| Reserves | 13 | €278,776 | €278,776 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,906 | €28,906 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,906 | €28,906 | = | 0.0% |
| Distributable reserves | 133 | €249,870 | €249,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,741 | -€46,850 | -€23,109 | -97.3% |
| Amounts payable | 17/49 | €204,854 | €160,533 | -€44,321 | -21.6% |
| Amounts payable after more than one year | 17 | €132,111 | €99,964 | -€32,146 | -24.3% |
| Financial debts | 170/4 | €132,111 | €99,964 | -€32,146 | -24.3% |
| Amounts payable within one year | 42/48 | €72,743 | €60,568 | -€12,175 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €31,827 | €32,146 | +€320 | +1.0% |
| Trade debts | 44 | €3,187 | €4,022 | +€835 | +26.2% |
| Suppliers | 440/4 | €3,187 | €4,022 | +€835 | +26.2% |
| Other amounts payable | 47/48 | €37,729 | €24,400 | -€13,329 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,764 | €15,004 | -€1,760 | -10.5% |
| Other operating charges | 640/8 | €1,625 | €1,292 | -€332 | -20.4% |
| Gross operating margin | 9900 | -€2,979 | -€4,911 | -€1,932 | -64.8% |
| Operating profit (loss) | 9901 | -€21,368 | -€21,208 | +€160 | +0.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €1,787 | €1,901 | +€114 | +6.4% |
| Recurring financial charges | 65 | €1,787 | €1,901 | +€114 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€23,154 | -€23,109 | +€45 | +0.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€23,154 | -€23,109 | +€45 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,154 | -€23,109 | +€45 | +0.2% |
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 18 October 2026 via checked.be.