FREE DENTAL: what changed
What changed
FREE DENTAL
NACE 47.741, Retail sale of medical and orthopaedic goods, excluding prescription glasses and lenses
filed annual accounts (NBB)
Net result for the year
€22,958
2024 · €14,055+€8,903
Equity
€199,476
2024 · €176,518+€22,958
Cash
€2,869
2024 · €7,474-€4,606
Balance sheet total
€887,610
2024 · €937,683-€50,073
Largest movements
Assets
- Tangible fixed assets -€35,373
down €35,373 (-3.9%), from €911,313 to €875,940
of which Land and buildings: -€51,758
Equity and liabilities
- Debts after one year -€89,045
down €89,045 (-14.4%), from €616,567 to €527,522
- Reserves +€21,140
up €21,140 (+12.4%), from €169,860 to €191,000
- Current portion of long-term debt +€15,681
up €15,681 (+17.9%), from €87,723 to €103,404
- Other debts +€12,126
up €12,126 (+269%), from €4,500 to €16,626
- Trade debts -€10,523
down €10,523 (-24.5%), from €42,876 to €32,352
Income statement
- Gross operating margin +€12,827
up €12,827 (+9.6%), from €133,884 to €146,711
- Other operating charges +€5,636
up €5,636 (+40.5%), from €13,922 to €19,558
- Financial charges -€5,413
down €5,413 (-32.4%), from €16,684 to €11,271
- Depreciation +€2,836
up €2,836 (+3.4%), from €82,447 to €85,283
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€14,055
Gross operating margin
+€12,827
Depreciation
-€2,836
Other operating charges
-€5,636
Financial income
+€24
Financial charges
+€5,413
Taxes
-€890
Result 2025
€22,958
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€113,253
Investment
-€49,911
Financing
-€67,948
Cash 2024
€7,474
From operations (derived)
+€113,253
Net result for the year
+€22,958
Depreciation
+€85,283
Receivables within one year
+€3,365
Deferred charges and accrued income
+€6,729
Trade debts
-€10,523
Tax, wage and social debts
-€6,052
Other debts
+€12,126
Accrued charges and deferred income
-€634
Investment (derived)
-€49,911
Investment in fixed assets (net)
-€49,911
Financing
-€67,948
Debts after one year
-€89,045
Current portion of long-term debt
+€15,681
Short-term financial debts
+€5,417
Cash 2025
€2,869
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €937,683 | €887,610 | -€50,073 | -5.3% |
| Fixed assets | 21/28 | €911,313 | €875,940 | -€35,373 | -3.9% |
| Tangible fixed assets | 22/27 | €911,313 | €875,940 | -€35,373 | -3.9% |
| Land and buildings | 22 | €839,634 | €787,876 | -€51,758 | -6.2% |
| Plant, machinery and equipment | 23 | €71,383 | €41,841 | -€29,542 | -41.4% |
| Furniture and vehicles | 24 | €295 | €46,223 | +€45,928 | +15,576% |
| Current assets | 29/58 | €26,371 | €11,671 | -€14,700 | -55.7% |
| Amounts receivable within one year | 40/41 | €12,167 | €8,802 | -€3,365 | -27.7% |
| Other amounts receivable | 41 | €12,167 | €8,802 | -€3,365 | -27.7% |
| Cash at bank and in hand | 54/58 | €7,474 | €2,869 | -€4,606 | -61.6% |
| Deferred charges and accrued income | 490/1 | €6,729 | - | -€6,729 | |
| Total equity and liabilities | 10/49 | €937,683 | €887,610 | -€50,073 | -5.3% |
| Equity | 10/15 | €176,518 | €199,476 | +€22,958 | +13.0% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €169,860 | €191,000 | +€21,140 | +12.4% |
| Distributable reserves | 133 | €169,860 | €191,000 | +€21,140 | +12.4% |
| Profit (loss) carried forward | 14 | €458 | €416 | -€42 | -9.2% |
| Amounts payable | 17/49 | €761,165 | €688,135 | -€73,031 | -9.6% |
| Amounts payable after more than one year | 17 | €616,567 | €527,522 | -€89,045 | -14.4% |
| Financial debts | 170/4 | €616,567 | €527,522 | -€89,045 | -14.4% |
| Amounts payable within one year | 42/48 | €143,964 | €160,612 | +€16,649 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €87,723 | €103,404 | +€15,681 | +17.9% |
| Financial debts | 43 | - | €5,417 | +€5,417 | |
| Credit institutions | 430/8 | - | €5,417 | +€5,417 | |
| Trade debts | 44 | €42,876 | €32,352 | -€10,523 | -24.5% |
| Suppliers | 440/4 | €42,876 | €32,352 | -€10,523 | -24.5% |
| Taxes, remuneration and social security | 45 | €8,865 | €2,814 | -€6,052 | -68.3% |
| Taxes | 450/3 | €1,933 | €2,814 | +€881 | +45.6% |
| Remuneration and social security | 454/9 | €6,933 | - | -€6,933 | |
| Other amounts payable | 47/48 | €4,500 | €16,626 | +€12,126 | +269% |
| Accrued charges and deferred income | 492/3 | €634 | - | -€634 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,447 | €85,283 | +€2,836 | +3.4% |
| Other operating charges | 640/8 | €13,922 | €19,558 | +€5,636 | +40.5% |
| Gross operating margin | 9900 | €133,884 | €146,711 | +€12,827 | +9.6% |
| Operating profit (loss) | 9901 | €37,514 | €41,870 | +€4,356 | +11.6% |
| Financial income | 75/76B | €2 | €26 | +€24 | +1,066% |
| Recurring financial income | 75 | €2 | €26 | +€24 | +1,066% |
| Financial charges | 65/66B | €16,684 | €11,271 | -€5,413 | -32.4% |
| Recurring financial charges | 65 | €16,684 | €11,271 | -€5,413 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €20,833 | €30,625 | +€9,793 | +47.0% |
| Income taxes | 67/77 | €6,778 | €7,668 | +€890 | +13.1% |
| Profit (loss) for the period | 9904 | €14,055 | €22,958 | +€8,903 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,055 | €22,958 | +€8,903 | +63.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.