DENTAL2b: 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.
DENTAL2b
Largest movements
- Cash +€54,309
up €54,309 (+244%), from €22,268 to €76,577
mainly Depreciation (+€53,316) and Net result for the year (+€31,984)
- Tangible fixed assets -€51,726
down €51,726 (-13.7%), from €377,023 to €325,297
- Financial fixed assets -€22,500
down €22,500 (-99.8%), from €22,545 to €45
- Debts after one year -€45,744
down €45,744 (-24.4%), from €187,841 to €142,097
- Reserves +€31,984
up €31,984 (+22.0%), from €145,328 to €177,312
of which Distributable reserves: +€31,984
- Short-term financial debts +€15,870
up €15,870 (+317%), from €5,000 to €20,870
- Current portion of long-term debt -€8,678
down €8,678 (-15.9%), from €54,422 to €45,744
- Tax, wage and social debts -€6,094
down €6,094 (-99.7%), from €6,111 to €18
of which Taxes: -€3,463
- Gross operating margin +€35,135
up €35,135 (+30.3%), from €115,960 to €151,095
- Financial charges +€29,970
up €29,970 (+309%), from €9,702 to €39,672
of which Non-recurring financial charges: +€32,118
- Staff costs -€9,516
down €9,516 (-68.5%), from €13,893 to €4,377
- Taxes +€9,424
up €9,424 (+82.2%), from €11,463 to €20,888
- Other operating charges -€4,340
down €4,340 (-83.5%), from €5,198 to €858
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 | €429,886 | €410,013 | -€19,873 | -4.6% |
| Fixed assets | 21/28 | €399,568 | €325,342 | -€74,226 | -18.6% |
| Tangible fixed assets | 22/27 | €377,023 | €325,297 | -€51,726 | -13.7% |
| Land and buildings | 22 | €188,492 | €185,142 | -€3,351 | -1.8% |
| Plant, machinery and equipment | 23 | €8,892 | €6,786 | -€2,105 | -23.7% |
| Furniture and vehicles | 24 | €95,702 | €70,416 | -€25,285 | -26.4% |
| Other tangible fixed assets | 26 | €83,937 | €62,953 | -€20,984 | -25.0% |
| Financial fixed assets | 28 | €22,545 | €45 | -€22,500 | -99.8% |
| Current assets | 29/58 | €30,318 | €84,671 | +€54,353 | +179% |
| Amounts receivable within one year | 40/41 | €6,331 | €5,637 | -€694 | -11.0% |
| Trade receivables | 40 | €523 | - | -€523 | |
| Other amounts receivable | 41 | €5,808 | €5,637 | -€171 | -2.9% |
| Cash at bank and in hand | 54/58 | €22,268 | €76,577 | +€54,309 | +244% |
| Deferred charges and accrued income | 490/1 | €1,718 | €2,456 | +€738 | +43.0% |
| Total equity and liabilities | 10/49 | €429,886 | €410,013 | -€19,873 | -4.6% |
| Equity | 10/15 | €158,482 | €190,466 | +€31,984 | +20.2% |
| Contributions | 10/11 | €12,660 | €12,660 | = | 0.0% |
| Reserves | 13 | €145,328 | €177,312 | +€31,984 | +22.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €143,468 | €175,452 | +€31,984 | +22.3% |
| Profit (loss) carried forward | 14 | €495 | €495 | = | 0.0% |
| Amounts payable | 17/49 | €271,403 | €219,547 | -€51,857 | -19.1% |
| Amounts payable after more than one year | 17 | €187,841 | €142,097 | -€45,744 | -24.4% |
| Financial debts | 170/4 | €187,841 | €142,097 | -€45,744 | -24.4% |
| Amounts payable within one year | 42/48 | €83,562 | €77,449 | -€6,112 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €54,422 | €45,744 | -€8,678 | -15.9% |
| Financial debts | 43 | €5,000 | €20,870 | +€15,870 | +317% |
| Credit institutions | 430/8 | €5,000 | €20,870 | +€15,870 | +317% |
| Trade debts | 44 | €6,311 | €431 | -€5,880 | -93.2% |
| Suppliers | 440/4 | €6,311 | €431 | -€5,880 | -93.2% |
| Taxes, remuneration and social security | 45 | €6,111 | €18 | -€6,094 | -99.7% |
| Taxes | 450/3 | €3,463 | - | -€3,463 | |
| Remuneration and social security | 454/9 | €2,648 | €18 | -€2,630 | -99.3% |
| Other amounts payable | 47/48 | €11,718 | €10,387 | -€1,331 | -11.4% |
| Remuneration, social security and pensions | 62 | €13,893 | €4,377 | -€9,516 | -68.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,697 | €53,316 | +€620 | +1.2% |
| Other operating charges | 640/8 | €5,198 | €858 | -€4,340 | -83.5% |
| Gross operating margin | 9900 | €115,960 | €151,095 | +€35,135 | +30.3% |
| Operating profit (loss) | 9901 | €44,171 | €92,544 | +€48,372 | +110% |
| Financial income | 75/76B | €202 | €0 | -€202 | -100.0% |
| Recurring financial income | 75 | €202 | €0 | -€202 | -100.0% |
| Financial charges | 65/66B | €9,702 | €39,672 | +€29,970 | +309% |
| Recurring financial charges | 65 | €9,702 | €7,554 | -€2,148 | -22.1% |
| Non-recurring financial charges | 66B | - | €32,118 | +€32,118 | |
| Profit (loss) for the period before taxes | 9903 | €34,671 | €52,872 | +€18,200 | +52.5% |
| Income taxes | 67/77 | €11,463 | €20,888 | +€9,424 | +82.2% |
| Profit (loss) for the period | 9904 | €23,208 | €31,984 | +€8,776 | +37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,208 | €31,984 | +€8,776 | +37.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.