EDental: what changed
Two fiscal 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.
EDental
Largest movements
- Receivables within one year +€59,343
up €59,343 (+185.2%), from €32,048 to €91,391
- Cash -€9,635
down €9,635 (-99.8%), from €9,650 to €15
mainly Receivables within one year (-€59,343) and Debts after one year (-€21,191)
- Intangible fixed assets -€7,610
down €7,610 (-12.0%), from €63,434 to €55,824
- Deferred charges and accrued income -€6,134
down €6,134 (-36.0%), from €17,034 to €10,901
- Tangible fixed assets -€2,390
down €2,390 (-29.1%), from €8,206 to €5,816
of which Furniture and vehicles: -€2,269
- Other debts +€32,000
up €32,000 (+160.0%), from €20,000 to €52,000
- Debts after one year -€21,191
down €21,191 (-29.1%), from €72,801 to €51,609
- Current portion of long-term debt +€18,247
up €18,247 (+73.9%), from €24,677 to €42,924
- Trade debts +€3,402
up €3,402 (+5100.7%), from €67 to €3,468
- Gross operating margin -€21,951
down €21,951 (-27.5%), from €79,818 to €57,867
- Financial charges -€18,891
down €18,891 (-29.5%), from €63,961 to €45,070
- Financial income +€1,040
up €1,040 (+217.8%), from €478 to €1,518
- Taxes +€1,032
up €1,032 (+552.3%), from €187 to €1,219
- Depreciation +€964
up €964 (+9.9%), from €9,730 to €10,694
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.
Cash bridge derived
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 | €130,371 | €163,946 | +€33,575 | +25.8% |
| Fixed assets | 21/28 | €71,640 | €61,640 | -€10,000 | -14.0% |
| Intangible fixed assets | 21 | €63,434 | €55,824 | -€7,610 | -12.0% |
| Tangible fixed assets | 22/27 | €8,206 | €5,816 | -€2,390 | -29.1% |
| Plant, machinery and equipment | 23 | €1,188 | €1,067 | -€121 | -10.2% |
| Furniture and vehicles | 24 | €7,017 | €4,748 | -€2,269 | -32.3% |
| Current assets | 29/58 | €58,732 | €102,306 | +€43,574 | +74.2% |
| Amounts receivable within one year | 40/41 | €32,048 | €91,391 | +€59,343 | +185.2% |
| Other amounts receivable | 41 | €32,048 | €91,391 | +€59,343 | +185.2% |
| Cash at bank and in hand | 54/58 | €9,650 | €15 | -€9,635 | -99.8% |
| Deferred charges and accrued income | 490/1 | €17,034 | €10,901 | -€6,134 | -36.0% |
| Total equity and liabilities | 10/49 | €130,371 | €163,946 | +€33,575 | +25.8% |
| Equity | 10/15 | €7,815 | €8,496 | +€681 | +8.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €9,062 | €9,062 | = | 0.0% |
| Distributable reserves | 133 | €9,062 | €9,062 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,746 | -€3,066 | +€681 | +18.2% |
| Amounts payable | 17/49 | €122,556 | €155,450 | +€32,894 | +26.8% |
| Amounts payable after more than one year | 17 | €72,801 | €51,609 | -€21,191 | -29.1% |
| Financial debts | 170/4 | €72,801 | €51,609 | -€21,191 | -29.1% |
| Amounts payable within one year | 42/48 | €49,756 | €103,840 | +€54,085 | +108.7% |
| Current portion of amounts payable after more than one year | 42 | €24,677 | €42,924 | +€18,247 | +73.9% |
| Trade debts | 44 | €67 | €3,468 | +€3,402 | +5100.7% |
| Suppliers | 440/4 | €67 | €3,468 | +€3,402 | +5100.7% |
| Taxes, remuneration and social security | 45 | €5,012 | €5,448 | +€436 | +8.7% |
| Taxes | 450/3 | €4,852 | €2,628 | -€2,224 | -45.8% |
| Remuneration and social security | 454/9 | €160 | €2,820 | +€2,660 | +1662.5% |
| Other amounts payable | 47/48 | €20,000 | €52,000 | +€32,000 | +160.0% |
| Non-recurring operating income | 76A | €225 | €0 | -€225 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €22 | +€22 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,730 | €10,694 | +€964 | +9.9% |
| Other operating charges | 640/8 | €255 | €1,170 | +€915 | +358.2% |
| Non-recurring operating charges | 66A | €9,908 | €528 | -€9,381 | -94.7% |
| Gross operating margin | 9900 | €79,818 | €57,867 | -€21,951 | -27.5% |
| Operating profit (loss) | 9901 | €59,924 | €45,453 | -€14,471 | -24.1% |
| Financial income | 75/76B | €478 | €1,518 | +€1,040 | +217.8% |
| Recurring financial income | 75 | €478 | €1,518 | +€1,040 | +217.8% |
| Financial charges | 65/66B | €63,961 | €45,070 | -€18,891 | -29.5% |
| Recurring financial charges | 65 | €63,961 | €45,070 | -€18,891 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,560 | €1,900 | +€5,460 | |
| Income taxes | 67/77 | €187 | €1,219 | +€1,032 | +552.3% |
| Profit (loss) for the period | 9904 | -€3,746 | €681 | +€4,427 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,746 | €681 | +€4,427 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.