EURODENT: 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.
EURODENT
Largest movements
- Receivables within one year -€4,926
down €4,926 (-61.4%), from €8,019 to €3,093
of which Trade receivables: -€5,128
- Deferred charges and accrued income -€4,466
down €4,466 (-29.9%), from €14,916 to €10,450
- Tangible fixed assets -€1,961
down €1,961 (-17.3%), from €11,325 to €9,364
of which Other tangible fixed assets: -€1,148
- Cash -€1,459
down €1,459 (-2.3%), from €62,727 to €61,268
mainly Tax, wage and social debts (-€6,696) and Net result for the year (-€5,036)
- Tax, wage and social debts -€6,696
down €6,696 (-94.2%), from €7,105 to €409
- Profit (loss) carried forward -€5,036
down €5,036, from €540 to -€4,496
- Trade debts -€2,122
down €2,122 (-22.8%), from €9,301 to €7,180
- Gross operating margin -€22,031
down €22,031, from €20,251 to -€1,781
- Taxes -€4,474
down €4,474 (-95.6%), from €4,679 to €205
- Depreciation -€578
down €578 (-22.8%), from €2,538 to €1,961
- Other operating charges -€287
down €287 (-17.8%), from €1,617 to €1,330
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 | €100,938 | €87,880 | -€13,057 | -12.9% |
| Fixed assets | 21/28 | €11,325 | €9,364 | -€1,961 | -17.3% |
| Tangible fixed assets | 22/27 | €11,325 | €9,364 | -€1,961 | -17.3% |
| Plant, machinery and equipment | 23 | €1,059 | €702 | -€358 | -33.8% |
| Furniture and vehicles | 24 | €1,656 | €1,201 | -€455 | -27.5% |
| Other tangible fixed assets | 26 | €8,609 | €7,461 | -€1,148 | -13.3% |
| Current assets | 29/58 | €89,613 | €78,516 | -€11,096 | -12.4% |
| Stocks and contracts in progress | 3 | €3,951 | €3,706 | -€245 | -6.2% |
| Stocks | 30/36 | €3,951 | €3,706 | -€245 | -6.2% |
| Amounts receivable within one year | 40/41 | €8,019 | €3,093 | -€4,926 | -61.4% |
| Trade receivables | 40 | €7,619 | €2,491 | -€5,128 | -67.3% |
| Other amounts receivable | 41 | €400 | €601 | +€201 | +50.3% |
| Cash at bank and in hand | 54/58 | €62,727 | €61,268 | -€1,459 | -2.3% |
| Deferred charges and accrued income | 490/1 | €14,916 | €10,450 | -€4,466 | -29.9% |
| Total equity and liabilities | 10/49 | €100,938 | €87,880 | -€13,057 | -12.9% |
| Equity | 10/15 | €83,644 | €78,608 | -€5,036 | -6.0% |
| Contributions | 10/11 | €13,026 | €13,026 | = | 0.0% |
| Reserves | 13 | €70,078 | €70,078 | = | 0.0% |
| Non-distributable reserves | 130/1 | €46,000 | €46,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €46,000 | €46,000 | = | 0.0% |
| Distributable reserves | 133 | €24,078 | €24,078 | = | 0.0% |
| Profit (loss) carried forward | 14 | €540 | -€4,496 | -€5,036 | |
| Amounts payable | 17/49 | €17,294 | €9,272 | -€8,021 | -46.4% |
| Amounts payable within one year | 42/48 | €17,294 | €9,272 | -€8,021 | -46.4% |
| Trade debts | 44 | €9,301 | €7,180 | -€2,122 | -22.8% |
| Suppliers | 440/4 | €9,301 | €7,180 | -€2,122 | -22.8% |
| Taxes, remuneration and social security | 45 | €7,105 | €409 | -€6,696 | -94.2% |
| Taxes | 450/3 | €7,105 | €409 | -€6,696 | -94.2% |
| Other amounts payable | 47/48 | €887 | €1,684 | +€796 | +89.8% |
| Non-recurring operating income | 76A | €7,504 | €104 | -€7,400 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,538 | €1,961 | -€578 | -22.8% |
| Other operating charges | 640/8 | €1,617 | €1,330 | -€287 | -17.8% |
| Gross operating margin | 9900 | €20,251 | -€1,781 | -€22,031 | |
| Operating profit (loss) | 9901 | €16,095 | -€5,071 | -€21,166 | |
| Financial income | 75/76B | €251 | €225 | -€26 | -10.5% |
| Recurring financial income | 75 | €251 | €225 | -€26 | -10.5% |
| Financial charges | 65/66B | €168 | -€15 | -€184 | |
| Recurring financial charges | 65 | €168 | -€15 | -€184 | |
| Profit (loss) for the period before taxes | 9903 | €16,178 | -€4,831 | -€21,009 | |
| Income taxes | 67/77 | €4,679 | €205 | -€4,474 | -95.6% |
| Profit (loss) for the period | 9904 | €11,499 | -€5,036 | -€16,535 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,499 | -€5,036 | -€16,535 |
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 21 October 2026 via checked.be.