EVR DENTISTRY: 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.
EVR DENTISTRY
Largest movements
- Cash +€78,459
up €78,459 (+58.4%), from €134,319 to €212,778
mainly Net result for the year (+€91,952) and Short-term financial debts (+€8,742)
- Deferred charges and accrued income -€4,594
down €4,594 (-100.0%), from €4,594 to €0
- Tangible fixed assets -€3,677
down €3,677 (-25.4%), from €14,452 to €10,775
of which Furniture and vehicles: -€3,093
- Reserves +€91,952
new in 2025: €91,952
- Tax, wage and social debts -€14,425
down €14,425 (-68.5%), from €21,057 to €6,632
of which Taxes: -€16,700
- Short-term financial debts +€8,742
new in 2025: €8,742
- Other debts -€6,331
down €6,331 (-7.5%), from €84,090 to €77,759
- Debts after one year -€5,196
down €5,196 (-69.9%), from €7,436 to €2,240
- Gross operating margin -€8,218
down €8,218 (-6.2%), from €132,472 to €124,254
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.
Cash bridge derived
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 | €153,366 | €223,554 | +€70,188 | +45.8% |
| Fixed assets | 21/28 | €14,452 | €10,775 | -€3,677 | -25.4% |
| Tangible fixed assets | 22/27 | €14,452 | €10,775 | -€3,677 | -25.4% |
| Plant, machinery and equipment | 23 | €3,257 | €3,821 | +€563 | +17.3% |
| Furniture and vehicles | 24 | €3,093 | €0 | -€3,093 | -100.0% |
| Other tangible fixed assets | 26 | €8,103 | €6,955 | -€1,148 | -14.2% |
| Current assets | 29/58 | €138,913 | €212,778 | +€73,865 | +53.2% |
| Cash at bank and in hand | 54/58 | €134,319 | €212,778 | +€78,459 | +58.4% |
| Deferred charges and accrued income | 490/1 | €4,594 | €0 | -€4,594 | -100.0% |
| Total equity and liabilities | 10/49 | €153,366 | €223,554 | +€70,188 | +45.8% |
| Equity | 10/15 | €18,600 | €110,552 | +€91,952 | +494.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €91,952 | +€91,952 | |
| Distributable reserves | 133 | - | €91,952 | +€91,952 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €134,766 | €113,002 | -€21,764 | -16.1% |
| Amounts payable after more than one year | 17 | €7,436 | €2,240 | -€5,196 | -69.9% |
| Financial debts | 170/4 | €7,436 | €2,240 | -€5,196 | -69.9% |
| Amounts payable within one year | 42/48 | €127,317 | €110,487 | -€16,830 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €7,563 | €5,196 | -€2,367 | -31.3% |
| Financial debts | 43 | - | €8,742 | +€8,742 | |
| Credit institutions | 430/8 | - | €8,742 | +€8,742 | |
| Trade debts | 44 | €14,606 | €12,157 | -€2,449 | -16.8% |
| Suppliers | 440/4 | €14,606 | €12,157 | -€2,449 | -16.8% |
| Taxes, remuneration and social security | 45 | €21,057 | €6,632 | -€14,425 | -68.5% |
| Taxes | 450/3 | €21,057 | €4,357 | -€16,700 | -79.3% |
| Remuneration and social security | 454/9 | - | €2,275 | +€2,275 | |
| Other amounts payable | 47/48 | €84,090 | €77,759 | -€6,331 | -7.5% |
| Accrued charges and deferred income | 492/3 | €13 | €275 | +€262 | +2030.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,097 | €2,221 | -€875 | -28.3% |
| Other operating charges | 640/8 | €1,411 | €655 | -€756 | -53.6% |
| Gross operating margin | 9900 | €132,472 | €124,254 | -€8,218 | -6.2% |
| Operating profit (loss) | 9901 | €127,964 | €121,378 | -€6,587 | -5.1% |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €1,377 | €2,198 | +€820 | +59.5% |
| Recurring financial charges | 65 | €1,377 | €2,198 | +€820 | +59.5% |
| Profit (loss) for the period before taxes | 9903 | €126,587 | €119,190 | -€7,396 | -5.8% |
| Income taxes | 67/77 | €28,119 | €27,239 | -€880 | -3.1% |
| Profit (loss) for the period | 9904 | €98,468 | €91,952 | -€6,516 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €98,468 | €91,952 | -€6,516 | -6.6% |
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 10 October 2026 via checked.be.