EA 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.
EA DENTAL
Largest movements
- Receivables within one year +€140,273
up €140,273 (+264%), from €53,052 to €193,325
of which Other amounts receivable: +€134,123
- Reserves +€109,681
up €109,681 (+257%), from €42,717 to €152,398
- Tax, wage and social debts +€29,944
up €29,944 (+254%), from €11,788 to €41,732
of which Taxes: +€28,487
- Gross operating margin +€82,437
up €82,437 (+154%), from €53,465 to €135,902
- Taxes +€19,931
up €19,931 (+179%), from €11,107 to €31,038
- Financial income +€5,280
up €5,280 (+697%), from €757 to €6,037
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 | €57,205 | €196,776 | +€139,571 | +244% |
| Fixed assets | 21/28 | €2,986 | €3,296 | +€310 | +10.4% |
| Tangible fixed assets | 22/27 | €2,986 | €3,296 | +€310 | +10.4% |
| Plant, machinery and equipment | 23 | €990 | €1,704 | +€713 | +72.0% |
| Furniture and vehicles | 24 | €1,996 | €1,593 | -€403 | -20.2% |
| Current assets | 29/58 | €54,218 | €193,480 | +€139,261 | +257% |
| Amounts receivable within one year | 40/41 | €53,052 | €193,325 | +€140,273 | +264% |
| Trade receivables | 40 | €8,939 | €15,088 | +€6,149 | +68.8% |
| Other amounts receivable | 41 | €44,113 | €178,236 | +€134,123 | +304% |
| Cash at bank and in hand | 54/58 | €1,060 | €49 | -€1,011 | -95.4% |
| Deferred charges and accrued income | 490/1 | €106 | €106 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €57,205 | €196,776 | +€139,571 | +244% |
| Equity | 10/15 | €43,717 | €153,398 | +€109,681 | +251% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €42,717 | €152,398 | +€109,681 | +257% |
| Distributable reserves | 133 | €42,717 | €152,398 | +€109,681 | +257% |
| Amounts payable | 17/49 | €13,487 | €43,378 | +€29,890 | +222% |
| Amounts payable within one year | 42/48 | €13,487 | €43,378 | +€29,890 | +222% |
| Trade debts | 44 | €1,700 | €1,646 | -€53 | -3.1% |
| Suppliers | 440/4 | €1,700 | €1,646 | -€53 | -3.1% |
| Taxes, remuneration and social security | 45 | €11,788 | €41,732 | +€29,944 | +254% |
| Taxes | 450/3 | €11,788 | €40,275 | +€28,487 | +242% |
| Remuneration and social security | 454/9 | - | €1,456 | +€1,456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130 | €821 | +€691 | +534% |
| Other operating charges | 640/8 | €192 | €199 | +€7 | +3.5% |
| Gross operating margin | 9900 | €53,465 | €135,902 | +€82,437 | +154% |
| Operating profit (loss) | 9901 | €53,143 | €134,882 | +€81,739 | +154% |
| Financial income | 75/76B | €757 | €6,037 | +€5,280 | +697% |
| Recurring financial income | 75 | €757 | €6,037 | +€5,280 | +697% |
| Financial charges | 65/66B | €76 | €201 | +€125 | +164% |
| Recurring financial charges | 65 | €76 | €201 | +€125 | +164% |
| Profit (loss) for the period before taxes | 9903 | €53,824 | €140,718 | +€86,894 | +161% |
| Income taxes | 67/77 | €11,107 | €31,038 | +€19,931 | +179% |
| Profit (loss) for the period | 9904 | €42,717 | €109,681 | +€66,964 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €42,717 | €109,681 | +€66,964 | +157% |
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 13 October 2026 via checked.be.