FIR 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.
FIR Dental
Largest movements
- Receivables within one year +€50,832
up €50,832 (+110%), from €46,099 to €96,932
of which Other amounts receivable: +€45,307
- Cash -€9,717
down €9,717 (-3.4%), from €282,559 to €272,842
mainly Contributions, distributions and other (-€160,000) and Receivables within one year (-€50,832)
- Short-term financial debts +€45,000
new in 2025: €45,000
- Tax, wage and social debts -€10,407
down €10,407 (-18.3%), from €56,910 to €46,503
- Trade debts +€9,870
up €9,870 (+125%), from €7,926 to €17,796
- Debts after one year -€9,713
no longer reported in 2025 (was €9,713)
- Profit (loss) carried forward +€6,400
up €6,400 (+2.2%), from €287,102 to €293,503
- Gross operating margin +€54,502
up €54,502 (+28.8%), from €189,036 to €243,538
- Taxes +€15,808
up €15,808 (+42.7%), from €37,015 to €52,822
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 | €374,867 | €415,514 | +€40,647 | +10.8% |
| Fixed assets | 21/28 | €37,681 | €39,012 | +€1,331 | +3.5% |
| Tangible fixed assets | 22/27 | €37,531 | €38,862 | +€1,331 | +3.5% |
| Land and buildings | 22 | €4,864 | €4,334 | -€530 | -10.9% |
| Plant, machinery and equipment | 23 | €19,490 | €33,334 | +€13,844 | +71.0% |
| Furniture and vehicles | 24 | €13,177 | €1,194 | -€11,983 | -90.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €337,186 | €376,502 | +€39,317 | +11.7% |
| Amounts receivable within one year | 40/41 | €46,099 | €96,932 | +€50,832 | +110% |
| Trade receivables | 40 | €21,126 | €26,651 | +€5,525 | +26.2% |
| Other amounts receivable | 41 | €24,974 | €70,281 | +€45,307 | +181% |
| Cash at bank and in hand | 54/58 | €282,559 | €272,842 | -€9,717 | -3.4% |
| Deferred charges and accrued income | 490/1 | €8,527 | €6,728 | -€1,799 | -21.1% |
| Total equity and liabilities | 10/49 | €374,867 | €415,514 | +€40,647 | +10.8% |
| Equity | 10/15 | €290,102 | €296,503 | +€6,400 | +2.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €287,102 | €293,503 | +€6,400 | +2.2% |
| Amounts payable | 17/49 | €84,765 | €119,011 | +€34,247 | +40.4% |
| Amounts payable after more than one year | 17 | €9,713 | - | -€9,713 | |
| Financial debts | 170/4 | €9,713 | - | -€9,713 | |
| Amounts payable within one year | 42/48 | €75,052 | €119,011 | +€43,960 | +58.6% |
| Current portion of amounts payable after more than one year | 42 | €10,216 | €9,713 | -€503 | -4.9% |
| Financial debts | 43 | - | €45,000 | +€45,000 | |
| Credit institutions | 430/8 | - | €45,000 | +€45,000 | |
| Trade debts | 44 | €7,926 | €17,796 | +€9,870 | +125% |
| Suppliers | 440/4 | €7,926 | €17,796 | +€9,870 | +125% |
| Taxes, remuneration and social security | 45 | €56,910 | €46,503 | -€10,407 | -18.3% |
| Taxes | 450/3 | €56,910 | €46,503 | -€10,407 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,619 | €21,553 | -€2,065 | -8.7% |
| Other operating charges | 640/8 | €899 | €1,789 | +€890 | +99.1% |
| Gross operating margin | 9900 | €189,036 | €243,538 | +€54,502 | +28.8% |
| Operating profit (loss) | 9901 | €164,518 | €220,196 | +€55,678 | +33.8% |
| Financial income | 75/76B | €320 | €1,256 | +€936 | +292% |
| Recurring financial income | 75 | €320 | €1,256 | +€936 | +292% |
| Financial charges | 65/66B | €1,639 | €2,229 | +€590 | +36.0% |
| Recurring financial charges | 65 | €1,639 | €2,229 | +€590 | +36.0% |
| Profit (loss) for the period before taxes | 9903 | €163,199 | €219,223 | +€56,023 | +34.3% |
| Income taxes | 67/77 | €37,015 | €52,822 | +€15,808 | +42.7% |
| Profit (loss) for the period | 9904 | €126,185 | €166,400 | +€40,216 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €126,185 | €166,400 | +€40,216 | +31.9% |
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 29 October 2026 via checked.be.