E-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.
E-DENTAL
Largest movements
- Tangible fixed assets -€23,691
down €23,691 (-4.9%), from €481,016 to €457,325
of which Land and buildings: -€19,440
- Debts after one year -€15,009
down €15,009 (-4.2%), from €355,962 to €340,953
- Current portion of long-term debt -€10,822
down €10,822 (-25.8%), from €41,997 to €31,175
- Other debts +€9,258
up €9,258 (+14.4%), from €64,139 to €73,397
- Tax, wage and social debts -€6,699
down €6,699 (-68.7%), from €9,746 to €3,048
of which Taxes: -€6,699
- Profit (loss) carried forward +€5,438
up €5,438 (+32.4%), from -€16,766 to -€11,328
- Gross operating margin +€45,225
up €45,225 (+733%), from €6,173 to €51,398
- Financial charges +€8,325
up €8,325 (+115%), from €7,230 to €15,555
- Depreciation +€1,746
up €1,746 (+8.0%), from €21,945 to €23,691
- Taxes +€696
up €696 (+1,636%), from €43 to €739
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 | €490,440 | €469,069 | -€21,371 | -4.4% |
| Fixed assets | 21/28 | €482,696 | €459,005 | -€23,691 | -4.9% |
| Tangible fixed assets | 22/27 | €481,016 | €457,325 | -€23,691 | -4.9% |
| Land and buildings | 22 | €475,898 | €456,458 | -€19,440 | -4.1% |
| Plant, machinery and equipment | 23 | €3,598 | €82 | -€3,516 | -97.7% |
| Furniture and vehicles | 24 | €1,520 | €785 | -€735 | -48.3% |
| Financial fixed assets | 28 | €1,680 | €1,680 | = | 0.0% |
| Current assets | 29/58 | €7,745 | €10,065 | +€2,320 | +30.0% |
| Cash at bank and in hand | 54/58 | €7,745 | €9,285 | +€1,541 | +19.9% |
| Deferred charges and accrued income | 490/1 | - | €780 | +€780 | |
| Total equity and liabilities | 10/49 | €490,440 | €469,069 | -€21,371 | -4.4% |
| Equity | 10/15 | €14,494 | €19,932 | +€5,438 | +37.5% |
| Contributions | 10/11 | €14,260 | €12,400 | -€1,860 | -13.0% |
| Reserves | 13 | €17,000 | €18,860 | +€1,860 | +10.9% |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | €17,000 | €18,860 | +€1,860 | +10.9% |
| Profit (loss) carried forward | 14 | -€16,766 | -€11,328 | +€5,438 | +32.4% |
| Amounts payable | 17/49 | €475,946 | €449,138 | -€26,809 | -5.6% |
| Amounts payable after more than one year | 17 | €355,962 | €340,953 | -€15,009 | -4.2% |
| Financial debts | 170/4 | €355,962 | €340,953 | -€15,009 | -4.2% |
| Amounts payable within one year | 42/48 | €119,647 | €108,185 | -€11,462 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €41,997 | €31,175 | -€10,822 | -25.8% |
| Trade debts | 44 | €3,764 | €565 | -€3,199 | -85.0% |
| Suppliers | 440/4 | €3,764 | €565 | -€3,199 | -85.0% |
| Taxes, remuneration and social security | 45 | €9,746 | €3,048 | -€6,699 | -68.7% |
| Taxes | 450/3 | €9,746 | €3,048 | -€6,699 | -68.7% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €64,139 | €73,397 | +€9,258 | +14.4% |
| Accrued charges and deferred income | 492/3 | €338 | €0 | -€338 | -100% |
| Remuneration, social security and pensions | 62 | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,945 | €23,691 | +€1,746 | +8.0% |
| Other operating charges | 640/8 | €5,584 | €5,973 | +€389 | +7.0% |
| Gross operating margin | 9900 | €6,173 | €51,398 | +€45,225 | +733% |
| Operating profit (loss) | 9901 | -€21,356 | €21,731 | +€43,088 | |
| Financial charges | 65/66B | €7,230 | €15,555 | +€8,325 | +115% |
| Recurring financial charges | 65 | €7,230 | €15,555 | +€8,325 | +115% |
| Profit (loss) for the period before taxes | 9903 | -€28,586 | €6,177 | +€34,763 | |
| Income taxes | 67/77 | €43 | €739 | +€696 | +1,636% |
| Profit (loss) for the period | 9904 | -€28,629 | €5,438 | +€34,067 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,629 | €5,438 | +€34,067 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.