Fayed - Dental Practice: what changed
Two fiscal 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.
Fayed - Dental Practice
Largest movements
- Cash +€31,221
up €31,221 (+69.0%), from €45,275 to €76,496
mainly Net result for the year (+€38,797) and Tax, wage and social debts (+€3,007)
- Receivables within one year +€8,081
new in 2025: €8,081
- Tangible fixed assets +€872
new in 2025: €872
- Reserves +€38,797
up €38,797 (+126.0%), from €30,791 to €69,588
- Tax, wage and social debts +€3,007
up €3,007 (+37.6%), from €7,989 to €10,996
- Other debts -€2,527
down €2,527 (-100.0%), from €2,527 to €0
- Trade debts +€1,071
up €1,071 (+110.6%), from €968 to €2,039
- Gross operating margin +€10,683
up €10,683 (+27.5%), from €38,871 to €49,554
- Taxes +€2,397
up €2,397 (+30.0%), from €7,989 to €10,386
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 | €45,275 | €85,623 | +€40,348 | +89.1% |
| Fixed assets | 21/28 | - | €1,046 | +€1,046 | |
| Tangible fixed assets | 22/27 | - | €872 | +€872 | |
| Furniture and vehicles | 24 | - | €872 | +€872 | |
| Financial fixed assets | 28 | - | €174 | +€174 | |
| Current assets | 29/58 | €45,275 | €84,577 | +€39,302 | +86.8% |
| Amounts receivable within one year | 40/41 | - | €8,081 | +€8,081 | |
| Other amounts receivable | 41 | - | €8,081 | +€8,081 | |
| Cash at bank and in hand | 54/58 | €45,275 | €76,496 | +€31,221 | +69.0% |
| Total equity and liabilities | 10/49 | €45,275 | €85,623 | +€40,348 | +89.1% |
| Equity | 10/15 | €33,791 | €72,588 | +€38,797 | +114.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,791 | €69,588 | +€38,797 | +126.0% |
| Distributable reserves | 133 | €30,791 | €69,588 | +€38,797 | +126.0% |
| Amounts payable | 17/49 | €11,484 | €13,035 | +€1,551 | +13.5% |
| Amounts payable within one year | 42/48 | €11,484 | €13,035 | +€1,551 | +13.5% |
| Trade debts | 44 | €968 | €2,039 | +€1,071 | +110.6% |
| Suppliers | 440/4 | €968 | €2,039 | +€1,071 | +110.6% |
| Taxes, remuneration and social security | 45 | €7,989 | €10,996 | +€3,007 | +37.6% |
| Taxes | 450/3 | €7,989 | €10,996 | +€3,007 | +37.6% |
| Other amounts payable | 47/48 | €2,527 | €0 | -€2,527 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €219 | +€219 | |
| Gross operating margin | 9900 | €38,871 | €49,554 | +€10,683 | +27.5% |
| Operating profit (loss) | 9901 | €38,871 | €49,335 | +€10,464 | +26.9% |
| Financial charges | 65/66B | €91 | €151 | +€60 | +66.1% |
| Recurring financial charges | 65 | €91 | €151 | +€60 | +66.1% |
| Profit (loss) for the period before taxes | 9903 | €38,780 | €49,184 | +€10,404 | +26.8% |
| Income taxes | 67/77 | €7,989 | €10,386 | +€2,397 | +30.0% |
| Profit (loss) for the period | 9904 | €30,791 | €38,797 | +€8,007 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,791 | €38,797 | +€8,007 | +26.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.