ESPACE DENTAIRE: 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.
ESPACE DENTAIRE
Largest movements
- Current investments +€200,000
up €200,000 (+66.7%), from €300,000 to €500,000
- Tangible fixed assets -€169,384
down €169,384 (-18.7%), from €907,649 to €738,264
- Cash +€106,690
up €106,690 (+20.0%), from €534,354 to €641,045
mainly Net result for the year (+€278,081) and Other debts (+€242,829)
- Receivables within one year -€55,173
down €55,173 (-39.2%), from €140,888 to €85,715
of which Other amounts receivable: -€66,813
- Other debts +€242,829
up €242,829 (+88.1%), from €275,572 to €518,401
- Reserves -€98,456
down €98,456 (-14.3%), from €690,063 to €591,607
of which Distributable reserves: -€98,456
- Debts after one year -€47,185
down €47,185 (-12.0%), from €393,779 to €346,594
- Taxes +€102,582
up €102,582 (+335%), from €30,594 to €133,176
- Gross operating margin +€79,320
up €79,320 (+6.3%), from €1.3m to €1.3m
- Provisions +€67,887
up €67,887, from -€59,222 to €8,665
- Depreciation +€27,338
up €27,338 (+17.7%), from €154,544 to €181,881
- Staff costs -€17,558
down €17,558 (-2.9%), from €608,167 to €590,609
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 | €1,933,203 | €2,018,409 | +€85,207 | +4.4% |
| Fixed assets | 21/28 | €926,705 | €755,708 | -€170,997 | -18.5% |
| Intangible fixed assets | 21 | €3,629 | €2,016 | -€1,613 | -44.5% |
| Tangible fixed assets | 22/27 | €907,649 | €738,264 | -€169,384 | -18.7% |
| Land and buildings | 22 | €110,946 | €103,911 | -€7,034 | -6.3% |
| Plant, machinery and equipment | 23 | €490,572 | €424,292 | -€66,281 | -13.5% |
| Furniture and vehicles | 24 | €100,226 | €47,698 | -€52,528 | -52.4% |
| Leasing and similar rights | 25 | €187,691 | €148,655 | -€39,036 | -20.8% |
| Other tangible fixed assets | 26 | €18,214 | €13,709 | -€4,505 | -24.7% |
| Financial fixed assets | 28 | €15,428 | €15,428 | = | 0.0% |
| Current assets | 29/58 | €1,006,497 | €1,262,701 | +€256,204 | +25.5% |
| Amounts receivable within one year | 40/41 | €140,888 | €85,715 | -€55,173 | -39.2% |
| Trade receivables | 40 | €68,617 | €80,258 | +€11,640 | +17.0% |
| Other amounts receivable | 41 | €72,271 | €5,458 | -€66,813 | -92.4% |
| Current investments | 50/53 | €300,000 | €500,000 | +€200,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €534,354 | €641,045 | +€106,690 | +20.0% |
| Deferred charges and accrued income | 490/1 | €31,255 | €35,941 | +€4,686 | +15.0% |
| Total equity and liabilities | 10/49 | €1,933,203 | €2,018,409 | +€85,207 | +4.4% |
| Equity | 10/15 | €752,063 | €653,607 | -€98,456 | -13.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €690,063 | €591,607 | -€98,456 | -14.3% |
| Non-distributable reserves | 130/1 | €10,856 | €10,856 | = | 0.0% |
| Legal reserve | 130 | €10,856 | €10,856 | = | 0.0% |
| Distributable reserves | 133 | €679,207 | €580,751 | -€98,456 | -14.5% |
| Provisions and deferred taxes | 16 | €109,646 | €118,311 | +€8,665 | +7.9% |
| Provisions for liabilities and charges | 160/5 | €109,646 | €118,311 | +€8,665 | +7.9% |
| Other liabilities and charges | 164/5 | €109,646 | €118,311 | +€8,665 | +7.9% |
| Amounts payable | 17/49 | €1,071,493 | €1,246,491 | +€174,998 | +16.3% |
| Amounts payable after more than one year | 17 | €393,779 | €346,594 | -€47,185 | -12.0% |
| Financial debts | 170/4 | €393,779 | €346,594 | -€47,185 | -12.0% |
| Amounts payable within one year | 42/48 | €677,547 | €899,897 | +€222,350 | +32.8% |
| Current portion of amounts payable after more than one year | 42 | €60,240 | €45,166 | -€15,073 | -25.0% |
| Trade debts | 44 | €226,510 | €210,185 | -€16,325 | -7.2% |
| Suppliers | 440/4 | €226,510 | €210,185 | -€16,325 | -7.2% |
| Taxes, remuneration and social security | 45 | €115,225 | €126,145 | +€10,920 | +9.5% |
| Taxes | 450/3 | €28,721 | €38,589 | +€9,868 | +34.4% |
| Remuneration and social security | 454/9 | €86,504 | €87,556 | +€1,052 | +1.2% |
| Other amounts payable | 47/48 | €275,572 | €518,401 | +€242,829 | +88.1% |
| Accrued charges and deferred income | 492/3 | €167 | - | -€167 | |
| Non-recurring operating income | 76A | €6,000 | - | -€6,000 | |
| Remuneration, social security and pensions | 62 | €608,167 | €590,609 | -€17,558 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154,544 | €181,881 | +€27,338 | +17.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€59,222 | €8,665 | +€67,887 | |
| Other operating charges | 640/8 | €6,121 | €4,410 | -€1,711 | -28.0% |
| Gross operating margin | 9900 | €1,256,008 | €1,335,328 | +€79,320 | +6.3% |
| Operating profit (loss) | 9901 | €546,399 | €549,763 | +€3,364 | +0.6% |
| Financial income | 75/76B | €4,663 | €12,591 | +€7,928 | +170% |
| Recurring financial income | 75 | €4,663 | €12,591 | +€7,928 | +170% |
| Financial charges | 65/66B | €168,648 | €151,097 | -€17,550 | -10.4% |
| Recurring financial charges | 65 | €168,648 | €151,097 | -€17,550 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €382,414 | €411,257 | +€28,843 | +7.5% |
| Income taxes | 67/77 | €30,594 | €133,176 | +€102,582 | +335% |
| Profit (loss) for the period | 9904 | €351,820 | €278,081 | -€73,739 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €351,820 | €278,081 | -€73,739 | -21.0% |
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.