FM 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.
FM DENTAL
Largest movements
- Receivables within one year +€47,255
up €47,255 (+20.8%), from €226,877 to €274,131
- Other debts +€28,000
up €28,000 (+187%), from €15,000 to €43,000
- Profit (loss) carried forward +€20,600
up €20,600 (+12.4%), from €165,929 to €186,529
- Financial income +€5,592
up €5,592 (+45.2%), from €12,365 to €17,957
- Gross operating margin -€3,208
down €3,208 (-4.9%), from €64,815 to €61,608
- Financial charges +€1,118
up €1,118 (+543%), from €206 to €1,324
- Other operating charges +€766
new in 2022: €766
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,579 | €277,683 | +€49,104 | +21.5% |
| Fixed assets | 21/28 | - | €1,113 | +€1,113 | |
| Tangible fixed assets | 22/27 | - | €1,113 | +€1,113 | |
| Furniture and vehicles | 24 | - | €1,113 | +€1,113 | |
| Current assets | 29/58 | €228,579 | €276,571 | +€47,992 | +21.0% |
| Amounts receivable within one year | 40/41 | €226,877 | €274,131 | +€47,255 | +20.8% |
| Other amounts receivable | 41 | €226,877 | €274,131 | +€47,255 | +20.8% |
| Cash at bank and in hand | 54/58 | €1,702 | €2,330 | +€628 | +36.9% |
| Deferred charges and accrued income | 490/1 | - | €109 | +€109 | |
| Total equity and liabilities | 10/49 | €228,579 | €277,683 | +€49,104 | +21.5% |
| Equity | 10/15 | €180,189 | €200,789 | +€20,600 | +11.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,929 | €186,529 | +€20,600 | +12.4% |
| Amounts payable | 17/49 | €48,390 | €76,894 | +€28,504 | +58.9% |
| Amounts payable within one year | 42/48 | €48,390 | €76,497 | +€28,107 | +58.1% |
| Trade debts | 44 | €809 | €3,439 | +€2,630 | +325% |
| Suppliers | 440/4 | €809 | €3,439 | +€2,630 | +325% |
| Taxes, remuneration and social security | 45 | €32,581 | €30,058 | -€2,523 | -7.7% |
| Taxes | 450/3 | €32,581 | €30,058 | -€2,523 | -7.7% |
| Other amounts payable | 47/48 | €15,000 | €43,000 | +€28,000 | +187% |
| Accrued charges and deferred income | 492/3 | - | €398 | +€398 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €322 | +€322 | |
| Other operating charges | 640/8 | - | €766 | +€766 | |
| Gross operating margin | 9900 | €64,815 | €61,608 | -€3,208 | -4.9% |
| Operating profit (loss) | 9901 | €64,815 | €60,519 | -€4,296 | -6.6% |
| Financial income | 75/76B | €12,365 | €17,957 | +€5,592 | +45.2% |
| Recurring financial income | 75 | €12,365 | €17,957 | +€5,592 | +45.2% |
| Financial charges | 65/66B | €206 | €1,324 | +€1,118 | +543% |
| Recurring financial charges | 65 | €206 | €1,324 | +€1,118 | +543% |
| Profit (loss) for the period before taxes | 9903 | €76,975 | €77,152 | +€177 | +0.2% |
| Income taxes | 67/77 | €13,240 | €13,551 | +€311 | +2.4% |
| Profit (loss) for the period | 9904 | €63,734 | €63,600 | -€134 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,734 | €63,600 | -€134 | -0.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.