DR BRANS DENTAL: 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.
DR BRANS DENTAL
Largest movements
- Cash +€70,217
up €70,217 (+256%), from €27,445 to €97,662
mainly Net result for the year (+€62,559) and Tax, wage and social debts (+€13,454)
- Deferred charges and accrued income +€9,589
up €9,589 (+828%), from €1,157 to €10,746
- Tangible fixed assets -€3,914
down €3,914 (-20.0%), from €19,562 to €15,647
of which Furniture and vehicles: -€5,929
- Profit (loss) carried forward +€62,559
up €62,559 (+184%), from €33,921 to €96,480
- Tax, wage and social debts +€13,454
up €13,454 (+138%), from €9,776 to €23,230
of which Taxes: +€12,704
- Gross operating margin +€51,119
up €51,119 (+140%), from €36,536 to €87,656
- Taxes +€9,579
up €9,579 (+123%), from €7,776 to €17,354
- Depreciation +€5,139
up €5,139 (+230%), from €2,236 to €7,374
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 | €48,664 | €124,055 | +€75,392 | +155% |
| Fixed assets | 21/28 | €19,562 | €15,647 | -€3,914 | -20.0% |
| Tangible fixed assets | 22/27 | €19,562 | €15,647 | -€3,914 | -20.0% |
| Plant, machinery and equipment | 23 | €3,197 | €5,212 | +€2,015 | +63.0% |
| Furniture and vehicles | 24 | €16,364 | €10,435 | -€5,929 | -36.2% |
| Current assets | 29/58 | €29,102 | €108,408 | +€79,306 | +273% |
| Amounts receivable within one year | 40/41 | €500 | - | -€500 | |
| Trade receivables | 40 | €500 | - | -€500 | |
| Cash at bank and in hand | 54/58 | €27,445 | €97,662 | +€70,217 | +256% |
| Deferred charges and accrued income | 490/1 | €1,157 | €10,746 | +€9,589 | +828% |
| Total equity and liabilities | 10/49 | €48,664 | €124,055 | +€75,392 | +155% |
| Equity | 10/15 | €36,421 | €98,980 | +€62,559 | +172% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,921 | €96,480 | +€62,559 | +184% |
| Amounts payable | 17/49 | €12,243 | €25,075 | +€12,833 | +105% |
| Amounts payable within one year | 42/48 | €12,243 | €25,075 | +€12,833 | +105% |
| Trade debts | 44 | €71 | - | -€71 | |
| Suppliers | 440/4 | €71 | - | -€71 | |
| Taxes, remuneration and social security | 45 | €9,776 | €23,230 | +€13,454 | +138% |
| Taxes | 450/3 | €8,526 | €21,230 | +€12,704 | +149% |
| Remuneration and social security | 454/9 | €1,250 | €2,000 | +€750 | +60.0% |
| Other amounts payable | 47/48 | €2,396 | €1,845 | -€550 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,236 | €7,374 | +€5,139 | +230% |
| Other operating charges | 640/8 | €551 | €296 | -€255 | -46.2% |
| Gross operating margin | 9900 | €36,536 | €87,656 | +€51,119 | +140% |
| Operating profit (loss) | 9901 | €33,750 | €79,985 | +€46,235 | +137% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €148 | €72 | -€76 | -51.3% |
| Recurring financial charges | 65 | €148 | €72 | -€76 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €33,602 | €79,913 | +€46,311 | +138% |
| Income taxes | 67/77 | €7,776 | €17,354 | +€9,579 | +123% |
| Profit (loss) for the period | 9904 | €25,827 | €62,559 | +€36,732 | +142% |
| Profit (loss) for the period to be appropriated | 9905 | €25,827 | €62,559 | +€36,732 | +142% |
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.