EAS 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.
EAS Dental
Largest movements
- Cash +€41,218
up €41,218 (+31.7%), from €129,874 to €171,092
mainly Provisions (+€31,081) and Net result for the year (+€18,935)
- Receivables within one year +€4,271
up €4,271 (+13.8%), from €30,872 to €35,143
- Provisions +€31,081
new in 2025: €31,081
- Profit (loss) carried forward +€18,935
up €18,935 (+12.7%), from €149,264 to €168,199
- Tax, wage and social debts -€9,959
down €9,959 (-41.0%), from €24,308 to €14,349
of which Taxes: -€8,397
- Trade debts +€4,144
up €4,144 (+1,885%), from €220 to €4,363
- Provisions +€31,081
new in 2025: €31,081
- Gross operating margin -€5,566
down €5,566 (-7.7%), from €72,095 to €66,529
- Taxes -€903
down €903 (-6.3%), from €14,349 to €13,446
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 | €175,793 | €219,993 | +€44,201 | +25.1% |
| Fixed assets | 21/28 | €1,138 | €0 | -€1,138 | -100% |
| Tangible fixed assets | 22/27 | €1,138 | €0 | -€1,138 | -100% |
| Furniture and vehicles | 24 | €1,138 | €0 | -€1,138 | -100% |
| Current assets | 29/58 | €174,655 | €219,993 | +€45,339 | +26.0% |
| Amounts receivable within one year | 40/41 | €30,872 | €35,143 | +€4,271 | +13.8% |
| Other amounts receivable | 41 | €30,872 | €35,143 | +€4,271 | +13.8% |
| Cash at bank and in hand | 54/58 | €129,874 | €171,092 | +€41,218 | +31.7% |
| Deferred charges and accrued income | 490/1 | €13,909 | €13,758 | -€150 | -1.1% |
| Total equity and liabilities | 10/49 | €175,793 | €219,993 | +€44,201 | +25.1% |
| Equity | 10/15 | €151,264 | €170,199 | +€18,935 | +12.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,264 | €168,199 | +€18,935 | +12.7% |
| Provisions and deferred taxes | 16 | - | €31,081 | +€31,081 | |
| Provisions for liabilities and charges | 160/5 | - | €31,081 | +€31,081 | |
| Other liabilities and charges | 164/5 | - | €31,081 | +€31,081 | |
| Amounts payable | 17/49 | €24,528 | €18,713 | -€5,816 | -23.7% |
| Amounts payable within one year | 42/48 | €24,528 | €18,713 | -€5,816 | -23.7% |
| Trade debts | 44 | €220 | €4,363 | +€4,144 | +1,885% |
| Suppliers | 440/4 | €220 | €4,363 | +€4,144 | +1,885% |
| Taxes, remuneration and social security | 45 | €24,308 | €14,349 | -€9,959 | -41.0% |
| Taxes | 450/3 | €22,747 | €14,349 | -€8,397 | -36.9% |
| Remuneration and social security | 454/9 | €1,562 | €0 | -€1,562 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,718 | €1,138 | -€580 | -33.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €31,081 | +€31,081 | |
| Other operating charges | 640/8 | €292 | €695 | +€403 | +138% |
| Gross operating margin | 9900 | €72,095 | €66,529 | -€5,566 | -7.7% |
| Operating profit (loss) | 9901 | €70,085 | €33,614 | -€36,470 | -52.0% |
| Financial income | 75/76B | €609 | €617 | +€9 | +1.4% |
| Recurring financial income | 75 | €609 | €617 | +€9 | +1.4% |
| Financial charges | 65/66B | €2,053 | €1,851 | -€202 | -9.8% |
| Recurring financial charges | 65 | €2,053 | €1,851 | -€202 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €68,641 | €32,381 | -€36,260 | -52.8% |
| Income taxes | 67/77 | €14,349 | €13,446 | -€903 | -6.3% |
| Profit (loss) for the period | 9904 | €54,291 | €18,935 | -€35,356 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,291 | €18,935 | -€35,356 | -65.1% |
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 16 October 2026 via checked.be.