Dentist'A: 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.
Dentist'A
Largest movements
- Cash +€79,724
up €79,724 (+153%), from €52,252 to €131,975
mainly Other debts (+€79,323) and Net result for the year (+€63,164)
- Receivables within one year -€31,412
down €31,412 (-59.8%), from €52,553 to €21,141
of which Trade receivables: -€23,780
- Tangible fixed assets -€6,824
down €6,824 (-42.9%), from €15,892 to €9,068
of which Furniture and vehicles: -€5,934
- Deferred charges and accrued income -€2,275
down €2,275 (-60.6%), from €3,751 to €1,476
- Other debts +€79,323
up €79,323 (+214%), from €37,000 to €116,323
- Profit (loss) carried forward -€38,336
down €38,336 (-99.7%), from €38,436 to €100
- Debts after one year -€5,210
down €5,210 (-69.9%), from €7,457 to €2,247
- Tax, wage and social debts +€3,300
new in 2025: €3,300
- Gross operating margin +€12,841
up €12,841 (+16.9%), from €75,958 to €88,799
- Taxes +€1,943
up €1,943 (+13.0%), from €14,956 to €16,899
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 | €124,447 | €163,661 | +€39,213 | +31.5% |
| Fixed assets | 21/28 | €15,892 | €9,068 | -€6,824 | -42.9% |
| Tangible fixed assets | 22/27 | €15,892 | €9,068 | -€6,824 | -42.9% |
| Plant, machinery and equipment | 23 | €2,544 | €1,654 | -€890 | -35.0% |
| Furniture and vehicles | 24 | €13,349 | €7,415 | -€5,934 | -44.5% |
| Current assets | 29/58 | €108,555 | €154,592 | +€46,037 | +42.4% |
| Amounts receivable within one year | 40/41 | €52,553 | €21,141 | -€31,412 | -59.8% |
| Trade receivables | 40 | €23,780 | €0 | -€23,780 | -100% |
| Other amounts receivable | 41 | €28,772 | €21,141 | -€7,631 | -26.5% |
| Cash at bank and in hand | 54/58 | €52,252 | €131,975 | +€79,724 | +153% |
| Deferred charges and accrued income | 490/1 | €3,751 | €1,476 | -€2,275 | -60.6% |
| Total equity and liabilities | 10/49 | €124,447 | €163,661 | +€39,213 | +31.5% |
| Equity | 10/15 | €74,436 | €36,100 | -€38,336 | -51.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,000 | €31,000 | = | 0.0% |
| Distributable reserves | 133 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,436 | €100 | -€38,336 | -99.7% |
| Amounts payable | 17/49 | €50,011 | €127,561 | +€77,550 | +155% |
| Amounts payable after more than one year | 17 | €7,457 | €2,247 | -€5,210 | -69.9% |
| Financial debts | 170/4 | €7,457 | €2,247 | -€5,210 | -69.9% |
| Amounts payable within one year | 42/48 | €42,515 | €125,293 | +€82,778 | +195% |
| Current portion of amounts payable after more than one year | 42 | €4,960 | €5,210 | +€250 | +5.0% |
| Trade debts | 44 | €554 | €460 | -€94 | -17.0% |
| Suppliers | 440/4 | €554 | €460 | -€94 | -17.0% |
| Taxes, remuneration and social security | 45 | - | €3,300 | +€3,300 | |
| Taxes | 450/3 | - | €3,300 | +€3,300 | |
| Other amounts payable | 47/48 | €37,000 | €116,323 | +€79,323 | +214% |
| Accrued charges and deferred income | 492/3 | €40 | €21 | -€19 | -47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,372 | €7,643 | +€271 | +3.7% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €75,958 | €88,799 | +€12,841 | +16.9% |
| Operating profit (loss) | 9901 | €68,586 | €80,756 | +€12,171 | +17.7% |
| Financial income | 75/76B | €571 | €0 | -€571 | -100% |
| Recurring financial income | 75 | €571 | €0 | -€571 | -100% |
| Financial charges | 65/66B | €924 | €694 | -€230 | -24.9% |
| Recurring financial charges | 65 | €924 | €694 | -€230 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €68,233 | €80,063 | +€11,829 | +17.3% |
| Income taxes | 67/77 | €14,956 | €16,899 | +€1,943 | +13.0% |
| Profit (loss) for the period | 9904 | €53,277 | €63,164 | +€9,887 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,277 | €63,164 | +€9,887 | +18.6% |
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 15 October 2026 via checked.be.