Florescu Dentist: 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.
Florescu Dentist
Largest movements
- Cash +€52,730
up €52,730 (+51.1%), from €103,150 to €155,880
mainly Net result for the year (+€75,157) and Tax, wage and social debts (+€14,383)
- Deferred charges and accrued income +€7,276
up €7,276 (+75.6%), from €9,628 to €16,904
- Receivables within one year -€6,949
no longer reported in 2025 (was €6,949)
- Reserves +€39,757
up €39,757 (+21.8%), from €182,624 to €222,381
- Tax, wage and social debts +€14,383
up €14,383 (+1,598%), from €900 to €15,283
- Current portion of long-term debt -€6,271
no longer reported in 2025 (was €6,271)
- Other debts +€3,195
up €3,195 (+64.1%), from €4,983 to €8,178
- Trade debts +€3,001
up €3,001 (+466%), from €644 to €3,645
- Gross operating margin +€44,257
up €44,257 (+72.2%), from €61,296 to €105,553
- Taxes +€12,077
up €12,077 (+77.7%), from €15,551 to €27,628
- Financial charges -€1,506
down €1,506 (-85.9%), from €1,753 to €247
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 | €214,466 | €269,330 | +€54,864 | +25.6% |
| Fixed assets | 21/28 | €94,739 | €96,545 | +€1,806 | +1.9% |
| Tangible fixed assets | 22/27 | €4,189 | €5,995 | +€1,806 | +43.1% |
| Plant, machinery and equipment | 23 | €1,638 | €1,283 | -€355 | -21.6% |
| Furniture and vehicles | 24 | €2,551 | €1,185 | -€1,366 | -53.5% |
| Other tangible fixed assets | 26 | - | €3,527 | +€3,527 | |
| Financial fixed assets | 28 | €90,550 | €90,550 | = | 0.0% |
| Current assets | 29/58 | €119,727 | €172,785 | +€53,058 | +44.3% |
| Amounts receivable within one year | 40/41 | €6,949 | - | -€6,949 | |
| Other amounts receivable | 41 | €6,949 | - | -€6,949 | |
| Cash at bank and in hand | 54/58 | €103,150 | €155,880 | +€52,730 | +51.1% |
| Deferred charges and accrued income | 490/1 | €9,628 | €16,904 | +€7,276 | +75.6% |
| Total equity and liabilities | 10/49 | €214,466 | €269,330 | +€54,864 | +25.6% |
| Equity | 10/15 | €201,224 | €240,981 | +€39,757 | +19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €182,624 | €222,381 | +€39,757 | +21.8% |
| Distributable reserves | 133 | €182,624 | €222,381 | +€39,757 | +21.8% |
| Amounts payable | 17/49 | €13,243 | €28,349 | +€15,106 | +114% |
| Amounts payable within one year | 42/48 | €12,798 | €27,106 | +€14,308 | +112% |
| Current portion of amounts payable after more than one year | 42 | €6,271 | - | -€6,271 | |
| Trade debts | 44 | €644 | €3,645 | +€3,001 | +466% |
| Suppliers | 440/4 | €644 | €3,645 | +€3,001 | +466% |
| Taxes, remuneration and social security | 45 | €900 | €15,283 | +€14,383 | +1,598% |
| Taxes | 450/3 | €900 | €15,283 | +€14,383 | +1,598% |
| Other amounts payable | 47/48 | €4,983 | €8,178 | +€3,195 | +64.1% |
| Accrued charges and deferred income | 492/3 | €445 | €1,244 | +€799 | +180% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,050 | €1,961 | -€89 | -4.4% |
| Other operating charges | 640/8 | €1,429 | €560 | -€869 | -60.8% |
| Gross operating margin | 9900 | €61,296 | €105,553 | +€44,257 | +72.2% |
| Operating profit (loss) | 9901 | €57,816 | €103,032 | +€45,215 | +78.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,753 | €247 | -€1,506 | -85.9% |
| Recurring financial charges | 65 | €1,753 | €247 | -€1,506 | -85.9% |
| Profit (loss) for the period before taxes | 9903 | €56,064 | €102,785 | +€46,721 | +83.3% |
| Income taxes | 67/77 | €15,551 | €27,628 | +€12,077 | +77.7% |
| Profit (loss) for the period | 9904 | €40,513 | €75,157 | +€34,645 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,513 | €75,157 | +€34,645 | +85.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.