FL 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.
FL DENTAL
Largest movements
- Tangible fixed assets +€38,295
up €38,295 (+685%), from €5,591 to €43,886
of which Furniture and vehicles: +€38,015
- Intangible fixed assets -€30,000
down €30,000 (-35.3%), from €85,000 to €55,000
- Cash -€9,517
down €9,517 (-10.0%), from €94,733 to €85,216
mainly Contributions, distributions and other (-€160,400) and Investment in fixed assets (net) (-€47,176)
- Receivables within one year -€4,934
down €4,934 (-76.7%), from €6,434 to €1,500
of which Trade receivables: -€3,800
- Deferred charges and accrued income -€3,532
down €3,532 (-17.0%), from €20,774 to €17,242
- Reserves -€21,400
down €21,400 (-24.1%), from €88,664 to €67,264
- Current portion of long-term debt +€11,571
up €11,571, from €0 to €11,571
- Short-term financial debts +€8,333
new in 2025: €8,333
- Other debts -€6,951
down €6,951 (-18.0%), from €38,545 to €31,594
- Trade debts -€5,643
down €5,643 (-68.8%), from €8,202 to €2,559
- Depreciation +€6,906
up €6,906 (+21.6%), from €31,975 to €38,881
- Other operating charges +€5,530
up €5,530 (+194%), from €2,847 to €8,377
- Financial charges +€2,979
up €2,979 (+55.8%), from €5,335 to €8,314
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 | €218,897 | €208,629 | -€10,268 | -4.7% |
| Fixed assets | 21/28 | €94,091 | €102,386 | +€8,295 | +8.8% |
| Intangible fixed assets | 21 | €85,000 | €55,000 | -€30,000 | -35.3% |
| Tangible fixed assets | 22/27 | €5,591 | €43,886 | +€38,295 | +685% |
| Plant, machinery and equipment | 23 | €973 | €1,542 | +€569 | +58.5% |
| Furniture and vehicles | 24 | €2,342 | €40,357 | +€38,015 | +1,623% |
| Other tangible fixed assets | 26 | €2,276 | €1,987 | -€289 | -12.7% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €124,806 | €106,244 | -€18,563 | -14.9% |
| Stocks and contracts in progress | 3 | €2,866 | €2,286 | -€580 | -20.3% |
| Stocks | 30/36 | €2,866 | €2,286 | -€580 | -20.3% |
| Amounts receivable within one year | 40/41 | €6,434 | €1,500 | -€4,934 | -76.7% |
| Trade receivables | 40 | €5,300 | €1,500 | -€3,800 | -71.7% |
| Other amounts receivable | 41 | €1,134 | €0 | -€1,134 | -100% |
| Cash at bank and in hand | 54/58 | €94,733 | €85,216 | -€9,517 | -10.0% |
| Deferred charges and accrued income | 490/1 | €20,774 | €17,242 | -€3,532 | -17.0% |
| Total equity and liabilities | 10/49 | €218,897 | €208,629 | -€10,268 | -4.7% |
| Equity | 10/15 | €107,472 | €86,393 | -€21,079 | -19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,664 | €67,264 | -€21,400 | -24.1% |
| Distributable reserves | 133 | €88,664 | €67,264 | -€21,400 | -24.1% |
| Profit (loss) carried forward | 14 | €208 | €529 | +€321 | +154% |
| Amounts payable | 17/49 | €111,425 | €122,236 | +€10,811 | +9.7% |
| Amounts payable after more than one year | 17 | €64,000 | €66,436 | +€2,436 | +3.8% |
| Financial debts | 170/4 | - | €14,986 | +€14,986 | |
| Other amounts payable | 178/9 | €64,000 | €51,450 | -€12,550 | -19.6% |
| Amounts payable within one year | 42/48 | €46,754 | €55,800 | +€9,046 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | €11,571 | +€11,571 | |
| Financial debts | 43 | - | €8,333 | +€8,333 | |
| Other loans | 439 | - | €8,333 | +€8,333 | |
| Trade debts | 44 | €8,202 | €2,559 | -€5,643 | -68.8% |
| Suppliers | 440/4 | €8,202 | €2,559 | -€5,643 | -68.8% |
| Taxes, remuneration and social security | 45 | €7 | €1,742 | +€1,735 | +24,546% |
| Taxes | 450/3 | €7 | €1,742 | +€1,735 | +24,546% |
| Other amounts payable | 47/48 | €38,545 | €31,594 | -€6,951 | -18.0% |
| Accrued charges and deferred income | 492/3 | €672 | €0 | -€672 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,975 | €38,881 | +€6,906 | +21.6% |
| Other operating charges | 640/8 | €2,847 | €8,377 | +€5,530 | +194% |
| Non-recurring operating charges | 66A | €739 | €0 | -€739 | -100% |
| Gross operating margin | 9900 | €241,140 | €239,829 | -€1,311 | -0.5% |
| Operating profit (loss) | 9901 | €205,579 | €192,571 | -€13,009 | -6.3% |
| Financial income | 75/76B | €650 | €429 | -€222 | -34.1% |
| Recurring financial income | 75 | €650 | €429 | -€222 | -34.1% |
| Financial charges | 65/66B | €5,335 | €8,314 | +€2,979 | +55.8% |
| Recurring financial charges | 65 | €5,335 | €8,314 | +€2,979 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | €200,895 | €184,685 | -€16,209 | -8.1% |
| Income taxes | 67/77 | €47,702 | €45,364 | -€2,338 | -4.9% |
| Profit (loss) for the period | 9904 | €153,192 | €139,321 | -€13,871 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €153,192 | €139,321 | -€13,871 | -9.1% |
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 24 October 2026 via checked.be.