FEBRERO DENTAL: what changed
FEBRERO DENTAL
Largest movements
- Tangible fixed assets +€42,124
up €42,124 (+309%), from €13,644 to €55,768
of which Furniture and vehicles: +€39,222
- Receivables within one year +€37,037
up €37,037 (+130%), from €28,577 to €65,614
of which Other amounts receivable: +€34,611
- Cash +€32,328
up €32,328 (+97.6%), from €33,118 to €65,446
mainly Net result for the year (+€77,413) and Debts after one year (+€29,861)
- Deferred charges and accrued income +€2,511
up €2,511 (+128%), from €1,963 to €4,474
- Profit (loss) carried forward +€77,413
up €77,413 (+127%), from €60,966 to €138,379
- Debts after one year +€29,861
up €29,861 (+603%), from €4,954 to €34,814
- Current portion of long-term debt +€7,962
up €7,962 (+202%), from €3,934 to €11,896
- Tax, wage and social debts -€2,300
no longer reported in 2025 (was €2,300)
- Gross operating margin +€60,454
up €60,454 (+132%), from €45,770 to €106,223
- Taxes +€11,966
up €11,966 (+121%), from €9,903 to €21,870
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,803 | €191,802 | +€113,999 | +147% |
| Fixed assets | 21/28 | €14,144 | €56,268 | +€42,124 | +298% |
| Tangible fixed assets | 22/27 | €13,644 | €55,768 | +€42,124 | +309% |
| Plant, machinery and equipment | 23 | €2,757 | €5,659 | +€2,902 | +105% |
| Furniture and vehicles | 24 | €10,888 | €50,109 | +€39,222 | +360% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €63,659 | €135,534 | +€71,876 | +113% |
| Amounts receivable within one year | 40/41 | €28,577 | €65,614 | +€37,037 | +130% |
| Trade receivables | 40 | €9,548 | €11,974 | +€2,426 | +25.4% |
| Other amounts receivable | 41 | €19,029 | €53,640 | +€34,611 | +182% |
| Cash at bank and in hand | 54/58 | €33,118 | €65,446 | +€32,328 | +97.6% |
| Deferred charges and accrued income | 490/1 | €1,963 | €4,474 | +€2,511 | +128% |
| Total equity and liabilities | 10/49 | €77,803 | €191,802 | +€113,999 | +147% |
| Equity | 10/15 | €64,966 | €142,379 | +€77,413 | +119% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,966 | €138,379 | +€77,413 | +127% |
| Amounts payable | 17/49 | €12,837 | €49,423 | +€36,586 | +285% |
| Amounts payable after more than one year | 17 | €4,954 | €34,814 | +€29,861 | +603% |
| Financial debts | 170/4 | €4,954 | €34,814 | +€29,861 | +603% |
| Amounts payable within one year | 42/48 | €7,883 | €14,609 | +€6,726 | +85.3% |
| Current portion of amounts payable after more than one year | 42 | €3,934 | €11,896 | +€7,962 | +202% |
| Trade debts | 44 | €817 | €1,880 | +€1,063 | +130% |
| Suppliers | 440/4 | €817 | €1,880 | +€1,063 | +130% |
| Taxes, remuneration and social security | 45 | €2,300 | - | -€2,300 | |
| Taxes | 450/3 | €2,300 | - | -€2,300 | |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,635 | €5,572 | +€937 | +20.2% |
| Other operating charges | 640/8 | €1,281 | €817 | -€463 | -36.2% |
| Gross operating margin | 9900 | €45,770 | €106,223 | +€60,454 | +132% |
| Operating profit (loss) | 9901 | €39,854 | €99,834 | +€59,979 | +150% |
| Financial income | 75/76B | €865 | - | -€865 | |
| Recurring financial income | 75 | €865 | - | -€865 | |
| Financial charges | 65/66B | €500 | €551 | +€51 | +10.2% |
| Recurring financial charges | 65 | €500 | €551 | +€51 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €40,219 | €99,283 | +€59,063 | +147% |
| Income taxes | 67/77 | €9,903 | €21,870 | +€11,966 | +121% |
| Profit (loss) for the period | 9904 | €30,316 | €77,413 | +€47,097 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €30,316 | €77,413 | +€47,097 | +155% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.