FB 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.
FB Dental
Largest movements
- Tangible fixed assets -€278,208
down €278,208 (-28.4%), from €979,706 to €701,498
of which Land and buildings: -€247,739
- Receivables within one year +€97,293
up €97,293 (+50.9%), from €191,079 to €288,372
of which Other amounts receivable: +€99,455
- Cash +€81,175
up €81,175 (+1,700%), from €4,775 to €85,950
mainly Investment in fixed assets (net) (+€206,294) and Other debts (+€183,872)
- Debts after one year -€187,654
down €187,654 (-33.0%), from €568,705 to €381,051
- Other debts +€183,872
up €183,872 (+186%), from €98,709 to €282,581
- Profit (loss) carried forward -€117,579
down €117,579 (-38.6%), from €304,487 to €186,907
- Tax, wage and social debts +€93,109
up €93,109 (+280%), from €33,230 to €126,339
of which Taxes: +€82,775
- Trade debts -€41,664
down €41,664 (-91.9%), from €45,339 to €3,674
- Gross operating margin +€105,115
up €105,115 (+51.7%), from €203,498 to €308,614
- Financial income +€44,234
up €44,234 (+75,744%), from €58 to €44,293
of which Non-recurring financial income: +€44,233
- Taxes +€39,843
up €39,843 (+1,131%), from €3,524 to €43,367
- Depreciation -€18,603
down €18,603 (-20.6%), from €90,517 to €71,914
- Financial charges -€9,251
down €9,251 (-28.8%), from €32,116 to €22,865
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 | €1,191,350 | €1,084,912 | -€106,439 | -8.9% |
| Fixed assets | 21/28 | €981,941 | €703,733 | -€278,208 | -28.3% |
| Tangible fixed assets | 22/27 | €979,706 | €701,498 | -€278,208 | -28.4% |
| Land and buildings | 22 | €932,574 | €684,835 | -€247,739 | -26.6% |
| Plant, machinery and equipment | 23 | €2,896 | €1,753 | -€1,143 | -39.5% |
| Furniture and vehicles | 24 | €44,237 | €14,910 | -€29,327 | -66.3% |
| Financial fixed assets | 28 | €2,235 | €2,235 | = | 0.0% |
| Current assets | 29/58 | €209,409 | €381,179 | +€171,770 | +82.0% |
| Amounts receivable within one year | 40/41 | €191,079 | €288,372 | +€97,293 | +50.9% |
| Trade receivables | 40 | €2,162 | €0 | -€2,162 | -100% |
| Other amounts receivable | 41 | €188,917 | €288,372 | +€99,455 | +52.6% |
| Cash at bank and in hand | 54/58 | €4,775 | €85,950 | +€81,175 | +1,700% |
| Deferred charges and accrued income | 490/1 | €13,555 | €6,857 | -€6,698 | -49.4% |
| Total equity and liabilities | 10/49 | €1,191,350 | €1,084,912 | -€106,439 | -8.9% |
| Equity | 10/15 | €324,947 | €207,367 | -€117,579 | -36.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €304,487 | €186,907 | -€117,579 | -38.6% |
| Amounts payable | 17/49 | €866,403 | €877,544 | +€11,141 | +1.3% |
| Amounts payable after more than one year | 17 | €568,705 | €381,051 | -€187,654 | -33.0% |
| Financial debts | 170/4 | €568,705 | €381,051 | -€187,654 | -33.0% |
| Amounts payable within one year | 42/48 | €297,699 | €496,493 | +€198,795 | +66.8% |
| Current portion of amounts payable after more than one year | 42 | €117,920 | €82,736 | -€35,184 | -29.8% |
| Financial debts | 43 | €2,501 | €290 | -€2,210 | -88.4% |
| Credit institutions | 430/8 | €2,501 | €290 | -€2,210 | -88.4% |
| Trade debts | 44 | €45,339 | €3,674 | -€41,664 | -91.9% |
| Suppliers | 440/4 | €45,339 | €3,674 | -€41,664 | -91.9% |
| Advances received on contracts in progress | 46 | - | €873 | +€873 | |
| Taxes, remuneration and social security | 45 | €33,230 | €126,339 | +€93,109 | +280% |
| Taxes | 450/3 | €3,524 | €86,300 | +€82,775 | +2,349% |
| Remuneration and social security | 454/9 | €29,706 | €40,039 | +€10,333 | +34.8% |
| Other amounts payable | 47/48 | €98,709 | €282,581 | +€183,872 | +186% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €61,713 | €64,908 | +€3,195 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,517 | €71,914 | -€18,603 | -20.6% |
| Other operating charges | 640/8 | €12,230 | €12,150 | -€80 | -0.7% |
| Non-recurring operating charges | 66A | - | €4,782 | +€4,782 | |
| Gross operating margin | 9900 | €203,498 | €308,614 | +€105,115 | +51.7% |
| Operating profit (loss) | 9901 | €39,038 | €154,859 | +€115,821 | +297% |
| Financial income | 75/76B | €58 | €44,293 | +€44,234 | +75,744% |
| Recurring financial income | 75 | €58 | €60 | +€2 | +3.2% |
| Non-recurring financial income | 76B | - | €44,233 | +€44,233 | |
| Financial charges | 65/66B | €32,116 | €22,865 | -€9,251 | -28.8% |
| Recurring financial charges | 65 | €32,116 | €22,865 | -€9,251 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €6,981 | €176,287 | +€169,307 | +2,425% |
| Income taxes | 67/77 | €3,524 | €43,367 | +€39,843 | +1,131% |
| Profit (loss) for the period | 9904 | €3,457 | €132,921 | +€129,464 | +3,745% |
| Profit (loss) for the period to be appropriated | 9905 | €3,457 | €132,921 | +€129,464 | +3,745% |
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 22 October 2026 via checked.be.