EDV 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.
EDV DENTAL
Largest movements
- Receivables within one year +€44,411
up €44,411 (+40.1%), from €110,724 to €155,135
of which Other amounts receivable: +€51,288
- Cash +€13,358
up €13,358 (+11.2%), from €119,020 to €132,378
mainly Other debts (+€221,050) and Net result for the year (+€44,272)
- Tangible fixed assets -€7,266
down €7,266 (-16.1%), from €45,219 to €37,954
of which Other tangible fixed assets: -€3,832
- Other debts +€221,050
new in 2025: €221,050
- Profit (loss) carried forward -€176,778
no longer reported in 2025 (was €176,778)
- Trade debts +€12,981
up €12,981 (+110%), from €11,767 to €24,749
- Current portion of long-term debt -€5,870
no longer reported in 2025 (was €5,870)
- Gross operating margin -€13,267
down €13,267 (-11.7%), from €113,394 to €100,126
- Financial income +€7,769
new in 2025: €7,769
- Taxes -€5,962
down €5,962 (-30.8%), from €19,327 to €13,365
- Staff costs +€1,869
up €1,869 (+5.7%), from €32,633 to €34,501
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 | €276,373 | €327,476 | +€51,103 | +18.5% |
| Fixed assets | 21/28 | €45,582 | €38,317 | -€7,266 | -15.9% |
| Tangible fixed assets | 22/27 | €45,219 | €37,954 | -€7,266 | -16.1% |
| Furniture and vehicles | 24 | €23,728 | €20,294 | -€3,434 | -14.5% |
| Other tangible fixed assets | 26 | €21,492 | €17,660 | -€3,832 | -17.8% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €230,791 | €289,160 | +€58,369 | +25.3% |
| Amounts receivable within one year | 40/41 | €110,724 | €155,135 | +€44,411 | +40.1% |
| Trade receivables | 40 | €37,914 | €31,037 | -€6,877 | -18.1% |
| Other amounts receivable | 41 | €72,810 | €124,098 | +€51,288 | +70.4% |
| Cash at bank and in hand | 54/58 | €119,020 | €132,378 | +€13,358 | +11.2% |
| Deferred charges and accrued income | 490/1 | €1,046 | €1,646 | +€600 | +57.3% |
| Total equity and liabilities | 10/49 | €276,373 | €327,476 | +€51,103 | +18.5% |
| Equity | 10/15 | €243,025 | €66,246 | -€176,778 | -72.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,646 | €47,646 | = | 0.0% |
| Distributable reserves | 133 | €47,646 | €47,646 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,778 | - | -€176,778 | |
| Amounts payable | 17/49 | €33,349 | €261,230 | +€227,881 | +683% |
| Amounts payable within one year | 42/48 | €33,349 | €261,230 | +€227,881 | +683% |
| Current portion of amounts payable after more than one year | 42 | €5,870 | - | -€5,870 | |
| Financial debts | 43 | €5,100 | €5,098 | -€3 | -0.1% |
| Credit institutions | 430/8 | €5,100 | €5,098 | -€3 | -0.1% |
| Trade debts | 44 | €11,767 | €24,749 | +€12,981 | +110% |
| Suppliers | 440/4 | €11,767 | €24,749 | +€12,981 | +110% |
| Taxes, remuneration and social security | 45 | €10,610 | €10,333 | -€277 | -2.6% |
| Taxes | 450/3 | €5,454 | €5,385 | -€70 | -1.3% |
| Remuneration and social security | 454/9 | €5,156 | €4,949 | -€208 | -4.0% |
| Other amounts payable | 47/48 | - | €221,050 | +€221,050 | |
| Remuneration, social security and pensions | 62 | €32,633 | €34,501 | +€1,869 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,261 | €14,456 | +€195 | +1.4% |
| Other operating charges | 640/8 | €605 | €773 | +€168 | +27.8% |
| Gross operating margin | 9900 | €113,394 | €100,126 | -€13,267 | -11.7% |
| Operating profit (loss) | 9901 | €65,895 | €50,396 | -€15,498 | -23.5% |
| Financial income | 75/76B | - | €7,769 | +€7,769 | |
| Recurring financial income | 75 | - | €7,769 | +€7,769 | |
| Financial charges | 65/66B | €781 | €529 | -€253 | -32.3% |
| Recurring financial charges | 65 | €781 | €529 | -€253 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €65,113 | €57,637 | -€7,476 | -11.5% |
| Income taxes | 67/77 | €19,327 | €13,365 | -€5,962 | -30.8% |
| Profit (loss) for the period | 9904 | €45,786 | €44,272 | -€1,514 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,786 | €44,272 | -€1,514 | -3.3% |
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 26 October 2026 via checked.be.