Erasmus 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.
Erasmus Dental
Largest movements
- Financial fixed assets +€250,000
up €250,000 (+20.6%), from €1.2m to €1.5m
- Reserves +€320,347
up €320,347 (+310%), from €103,178 to €423,524
- Debts after one year -€142,857
down €142,857 (-22.6%), from €630,952 to €488,095
- Other debts +€91,052
up €91,052 (+148%), from €61,502 to €152,555
- Financial income +€110,000
up €110,000 (+55.0%), from €200,000 to €310,000
- Gross operating margin +€51,256
up €51,256, from -€778 to €50,478
- Financial charges -€15,156
down €15,156 (-27.9%), from €54,308 to €39,153
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 | €1,218,867 | €1,487,874 | +€269,007 | +22.1% |
| Fixed assets | 21/28 | €1,215,460 | €1,465,460 | +€250,000 | +20.6% |
| Financial fixed assets | 28 | €1,215,460 | €1,465,460 | +€250,000 | +20.6% |
| Current assets | 29/58 | €3,407 | €22,414 | +€19,007 | +558% |
| Amounts receivable within one year | 40/41 | - | €12,000 | +€12,000 | |
| Trade receivables | 40 | - | €12,000 | +€12,000 | |
| Cash at bank and in hand | 54/58 | €3,407 | €10,394 | +€6,987 | +205% |
| Deferred charges and accrued income | 490/1 | - | €19 | +€19 | |
| Total equity and liabilities | 10/49 | €1,218,867 | €1,487,874 | +€269,007 | +22.1% |
| Equity | 10/15 | €383,178 | €703,524 | +€320,347 | +83.6% |
| Contributions | 10/11 | €280,000 | €280,000 | = | 0.0% |
| Reserves | 13 | €103,178 | €423,524 | +€320,347 | +310% |
| Distributable reserves | 133 | €103,178 | €423,524 | +€320,347 | +310% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €835,689 | €784,349 | -€51,340 | -6.1% |
| Amounts payable after more than one year | 17 | €630,952 | €488,095 | -€142,857 | -22.6% |
| Financial debts | 170/4 | €630,952 | €488,095 | -€142,857 | -22.6% |
| Amounts payable within one year | 42/48 | €204,737 | €295,412 | +€90,675 | +44.3% |
| Current portion of amounts payable after more than one year | 42 | €142,857 | €142,857 | = | 0.0% |
| Trade debts | 44 | €378 | €0 | -€378 | -100% |
| Suppliers | 440/4 | €378 | €0 | -€378 | -100% |
| Other amounts payable | 47/48 | €61,502 | €152,555 | +€91,052 | +148% |
| Accrued charges and deferred income | 492/3 | - | €843 | +€843 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €502 | €978 | +€476 | +94.8% |
| Gross operating margin | 9900 | -€778 | €50,478 | +€51,256 | |
| Operating profit (loss) | 9901 | -€1,280 | €49,499 | +€50,780 | |
| Financial income | 75/76B | €200,000 | €310,000 | +€110,000 | +55.0% |
| Recurring financial income | 75 | €200,000 | €310,000 | +€110,000 | +55.0% |
| Financial charges | 65/66B | €54,308 | €39,153 | -€15,156 | -27.9% |
| Recurring financial charges | 65 | €54,308 | €39,153 | -€15,156 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €144,411 | €320,347 | +€175,935 | +122% |
| Profit (loss) for the period | 9904 | €144,411 | €320,347 | +€175,935 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €144,411 | €320,347 | +€175,935 | +122% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.