FG 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.
FG DENTAL
Largest movements
- Stocks and contracts +€126,653
up €126,653 (+25.0%), from €506,977 to €633,630
- Cash -€53,404
down €53,404 (-35.7%), from €149,506 to €96,102
mainly Contributions, distributions and other (-€281,335) and Stocks and contracts (-€126,653)
- Tangible fixed assets +€18,359
up €18,359 (+163%), from €11,242 to €29,601
of which Furniture and vehicles: +€19,708
- Reserves -€182,409
down €182,409 (-41.2%), from €442,720 to €260,312
of which Distributable reserves: -€180,549
- Other debts +€173,482
up €173,482 (+155%), from €111,719 to €285,201
- Provisions +€56,361
up €56,361 (+104%), from €54,448 to €110,809
- Tax, wage and social debts +€39,473
up €39,473 (+297%), from €13,269 to €52,742
of which Taxes: +€38,273
- Financial charges -€61,038
down €61,038 (-98.8%), from €61,785 to €747
- Provisions +€59,116
up €59,116, from -€2,755 to €56,361
- Gross operating margin +€32,261
up €32,261 (+16.6%), from €194,054 to €226,315
- Taxes +€24,952
up €24,952 (+66.4%), from €37,553 to €62,505
- Depreciation +€5,040
up €5,040 (+254%), from €1,985 to €7,024
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 | €671,194 | €759,975 | +€88,781 | +13.2% |
| Fixed assets | 21/28 | €11,242 | €29,601 | +€18,359 | +163% |
| Tangible fixed assets | 22/27 | €11,242 | €29,601 | +€18,359 | +163% |
| Plant, machinery and equipment | 23 | €11,033 | €9,685 | -€1,348 | -12.2% |
| Furniture and vehicles | 24 | €208 | €19,916 | +€19,708 | +9,471% |
| Current assets | 29/58 | €659,953 | €730,374 | +€70,421 | +10.7% |
| Stocks and contracts in progress | 3 | €506,977 | €633,630 | +€126,653 | +25.0% |
| Stocks | 30/36 | €506,977 | €633,630 | +€126,653 | +25.0% |
| Cash at bank and in hand | 54/58 | €149,506 | €96,102 | -€53,404 | -35.7% |
| Deferred charges and accrued income | 490/1 | €3,470 | €642 | -€2,828 | -81.5% |
| Total equity and liabilities | 10/49 | €671,194 | €759,975 | +€88,781 | +13.2% |
| Equity | 10/15 | €462,097 | €279,689 | -€182,409 | -39.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €442,720 | €260,312 | -€182,409 | -41.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €440,860 | €260,312 | -€180,549 | -41.0% |
| Profit (loss) carried forward | 14 | €777 | €777 | = | 0.0% |
| Provisions and deferred taxes | 16 | €54,448 | €110,809 | +€56,361 | +104% |
| Provisions for liabilities and charges | 160/5 | €54,448 | €110,809 | +€56,361 | +104% |
| Other liabilities and charges | 164/5 | €54,448 | €110,809 | +€56,361 | +104% |
| Amounts payable | 17/49 | €154,649 | €369,477 | +€214,828 | +139% |
| Amounts payable within one year | 42/48 | €154,649 | €369,477 | +€214,828 | +139% |
| Financial debts | 43 | €25,092 | €30,000 | +€4,908 | +19.6% |
| Credit institutions | 430/8 | €25,092 | €30,000 | +€4,908 | +19.6% |
| Trade debts | 44 | €4,568 | €1,533 | -€3,035 | -66.4% |
| Suppliers | 440/4 | €4,568 | €1,533 | -€3,035 | -66.4% |
| Taxes, remuneration and social security | 45 | €13,269 | €52,742 | +€39,473 | +297% |
| Taxes | 450/3 | €13,269 | €51,542 | +€38,273 | +288% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €111,719 | €285,201 | +€173,482 | +155% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,985 | €7,024 | +€5,040 | +254% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,755 | €56,361 | +€59,116 | |
| Other operating charges | 640/8 | €975 | €711 | -€265 | -27.1% |
| Non-recurring operating charges | 66A | - | €150 | +€150 | |
| Gross operating margin | 9900 | €194,054 | €226,315 | +€32,261 | +16.6% |
| Operating profit (loss) | 9901 | €193,849 | €162,069 | -€31,780 | -16.4% |
| Financial income | 75/76B | €132 | €110 | -€22 | -16.9% |
| Recurring financial income | 75 | €132 | €110 | -€22 | -16.9% |
| Financial charges | 65/66B | €61,785 | €747 | -€61,038 | -98.8% |
| Recurring financial charges | 65 | €61,785 | €747 | -€61,038 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €132,196 | €161,432 | +€29,235 | +22.1% |
| Income taxes | 67/77 | €37,553 | €62,505 | +€24,952 | +66.4% |
| Profit (loss) for the period | 9904 | €94,643 | €98,926 | +€4,283 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €94,643 | €98,926 | +€4,283 | +4.5% |
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 27 October 2026 via checked.be.