EK 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.
EK Dental
Largest movements
- Tangible fixed assets +€219,108
up €219,108 (+2,150%), from €10,193 to €229,301
of which Land and buildings: +€220,698
- Receivables after one year +€57,870
up €57,870 (+89.9%), from €64,369 to €122,239
- Cash -€21,191
down €21,191 (-16.9%), from €125,040 to €103,849
mainly Investment in fixed assets (net) (-€262,046) and Receivables after one year (-€57,870)
- Intangible fixed assets -€20,000
down €20,000 (-13.5%), from €148,655 to €128,655
- Deferred charges and accrued income +€10,626
up €10,626 (+45.0%), from €23,601 to €34,227
- Debts after one year +€173,311
new in 2025: €173,311
- Profit (loss) carried forward +€104,756
up €104,756 (+32.4%), from €323,007 to €427,763
- Tax, wage and social debts -€30,690
down €30,690 (-74.2%), from €41,352 to €10,661
of which Taxes: -€29,190
- Gross operating margin +€39,705
up €39,705 (+25.2%), from €157,844 to €197,550
- Depreciation +€37,712
up €37,712 (+149%), from €25,227 to €62,938
- Financial income +€5,905
up €5,905 (+2,683,905%), from €0 to €5,905
- Financial charges +€2,412
up €2,412 (+389%), from €619 to €3,031
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 | €371,858 | €618,271 | +€246,413 | +66.3% |
| Fixed assets | 21/28 | €158,848 | €357,956 | +€199,108 | +125% |
| Intangible fixed assets | 21 | €148,655 | €128,655 | -€20,000 | -13.5% |
| Tangible fixed assets | 22/27 | €10,193 | €229,301 | +€219,108 | +2,150% |
| Land and buildings | 22 | - | €220,698 | +€220,698 | |
| Plant, machinery and equipment | 23 | €333 | €1,778 | +€1,445 | +434% |
| Furniture and vehicles | 24 | €9,860 | €6,825 | -€3,035 | -30.8% |
| Current assets | 29/58 | €213,010 | €260,315 | +€47,305 | +22.2% |
| Amounts receivable after more than one year | 29 | €64,369 | €122,239 | +€57,870 | +89.9% |
| Other amounts receivable | 291 | €64,369 | €122,239 | +€57,870 | +89.9% |
| Cash at bank and in hand | 54/58 | €125,040 | €103,849 | -€21,191 | -16.9% |
| Deferred charges and accrued income | 490/1 | €23,601 | €34,227 | +€10,626 | +45.0% |
| Total equity and liabilities | 10/49 | €371,858 | €618,271 | +€246,413 | +66.3% |
| Equity | 10/15 | €326,007 | €430,763 | +€104,756 | +32.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €323,007 | €427,763 | +€104,756 | +32.4% |
| Amounts payable | 17/49 | €45,851 | €187,508 | +€141,657 | +309% |
| Amounts payable after more than one year | 17 | - | €173,311 | +€173,311 | |
| Financial debts | 170/4 | - | €173,311 | +€173,311 | |
| Amounts payable within one year | 42/48 | €45,851 | €14,196 | -€31,655 | -69.0% |
| Current portion of amounts payable after more than one year | 42 | €1,689 | €3,150 | +€1,461 | +86.5% |
| Trade debts | 44 | €2,809 | €385 | -€2,425 | -86.3% |
| Suppliers | 440/4 | €2,809 | €385 | -€2,425 | -86.3% |
| Taxes, remuneration and social security | 45 | €41,352 | €10,661 | -€30,690 | -74.2% |
| Taxes | 450/3 | €39,852 | €10,661 | -€29,190 | -73.2% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Remuneration, social security and pensions | 62 | €120 | €1,920 | +€1,800 | +1,500% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,227 | €62,938 | +€37,712 | +149% |
| Other operating charges | 640/8 | €387 | €1,497 | +€1,110 | +287% |
| Gross operating margin | 9900 | €157,844 | €197,550 | +€39,705 | +25.2% |
| Operating profit (loss) | 9901 | €132,110 | €131,194 | -€916 | -0.7% |
| Financial income | 75/76B | €0 | €5,905 | +€5,905 | +2,683,905% |
| Recurring financial income | 75 | €0 | €5,905 | +€5,905 | +2,683,905% |
| Financial charges | 65/66B | €619 | €3,031 | +€2,412 | +389% |
| Recurring financial charges | 65 | €619 | €3,031 | +€2,412 | +389% |
| Profit (loss) for the period before taxes | 9903 | €131,491 | €134,068 | +€2,577 | +2.0% |
| Income taxes | 67/77 | €28,399 | €29,311 | +€912 | +3.2% |
| Profit (loss) for the period | 9904 | €103,092 | €104,756 | +€1,665 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €103,092 | €104,756 | +€1,665 | +1.6% |
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 24 October 2026 via checked.be.