FR 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.
FR DENTAL
Largest movements
- Cash +€65,357
up €65,357 (+106%), from €61,720 to €127,076
mainly Other debts (+€202,699) and Net result for the year (+€58,879)
- Other debts +€202,699
up €202,699 (+23,416%), from €866 to €203,564
- Profit (loss) carried forward -€138,808
down €138,808 (-70.2%), from €197,687 to €58,879
- Tax, wage and social debts +€3,152
up €3,152 (+9.1%), from €34,765 to €37,917
- Gross operating margin -€18,079
down €18,079 (-18.9%), from €95,746 to €77,668
- Taxes -€4,510
down €4,510 (-21.2%), from €21,236 to €16,726
- Financial income -€1,700
no longer reported in 2025 (was €1,700)
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 | €236,104 | €303,352 | +€67,248 | +28.5% |
| Fixed assets | 21/28 | €1,693 | €3,584 | +€1,891 | +112% |
| Tangible fixed assets | 22/27 | €1,330 | €3,221 | +€1,891 | +142% |
| Furniture and vehicles | 24 | €1,330 | €3,221 | +€1,891 | +142% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €234,411 | €299,768 | +€65,357 | +27.9% |
| Amounts receivable after more than one year | 29 | €170,000 | €170,000 | = | 0.0% |
| Other amounts receivable | 291 | €170,000 | €170,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61,720 | €127,076 | +€65,357 | +106% |
| Deferred charges and accrued income | 490/1 | €2,692 | €2,692 | = | 0.0% |
| Total equity and liabilities | 10/49 | €236,104 | €303,352 | +€67,248 | +28.5% |
| Equity | 10/15 | €199,687 | €60,879 | -€138,808 | -69.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,687 | €58,879 | -€138,808 | -70.2% |
| Amounts payable | 17/49 | €36,417 | €242,473 | +€206,056 | +566% |
| Amounts payable within one year | 42/48 | €35,667 | €241,723 | +€206,056 | +578% |
| Trade debts | 44 | €36 | €241 | +€205 | +568% |
| Suppliers | 440/4 | €36 | €241 | +€205 | +568% |
| Taxes, remuneration and social security | 45 | €34,765 | €37,917 | +€3,152 | +9.1% |
| Taxes | 450/3 | €34,765 | €37,917 | +€3,152 | +9.1% |
| Other amounts payable | 47/48 | €866 | €203,564 | +€202,699 | +23,416% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €812 | €1,078 | +€266 | +32.7% |
| Other operating charges | 640/8 | - | €297 | +€297 | |
| Gross operating margin | 9900 | €95,746 | €77,668 | -€18,079 | -18.9% |
| Operating profit (loss) | 9901 | €94,934 | €76,293 | -€18,642 | -19.6% |
| Financial income | 75/76B | €1,700 | - | -€1,700 | |
| Recurring financial income | 75 | €1,700 | - | -€1,700 | |
| Financial charges | 65/66B | €47 | €687 | +€640 | +1,367% |
| Recurring financial charges | 65 | €47 | €687 | +€640 | +1,367% |
| Profit (loss) for the period before taxes | 9903 | €96,588 | €75,606 | -€20,982 | -21.7% |
| Income taxes | 67/77 | €21,236 | €16,726 | -€4,510 | -21.2% |
| Profit (loss) for the period | 9904 | €75,352 | €58,879 | -€16,472 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,352 | €58,879 | -€16,472 | -21.9% |
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 25 October 2026 via checked.be.