FRS 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.
FRS DENTAL
Largest movements
- Tangible fixed assets -€13,480
down €13,480 (-67.0%), from €20,117 to €6,637
- Cash -€2,211
down €2,211 (-21.9%), from €10,116 to €7,905
mainly Net result for the year (-€17,164)
- Profit (loss) carried forward -€17,164
down €17,164 (-97.1%), from €17,682 to €518
- Other debts +€1,473
up €1,473 (+29.7%), from €4,952 to €6,425
- Gross operating margin -€48,067
down €48,067, from €44,672 to -€3,396
- Purchases and services +€37,043
new in 2025: €37,043
- Turnover +€31,997
new in 2025: €31,997
- Depreciation -€6,847
down €6,847 (-33.7%), from €20,326 to €13,480
- Taxes -€5,000
no longer reported in 2025 (was €5,000)
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 | €30,233 | €14,542 | -€15,691 | -51.9% |
| Fixed assets | 21/28 | €20,117 | €6,637 | -€13,480 | -67.0% |
| Tangible fixed assets | 22/27 | €20,117 | €6,637 | -€13,480 | -67.0% |
| Furniture and vehicles | 24 | €20,117 | €6,637 | -€13,480 | -67.0% |
| Current assets | 29/58 | €10,116 | €7,905 | -€2,211 | -21.9% |
| Cash at bank and in hand | 54/58 | €10,116 | €7,905 | -€2,211 | -21.9% |
| Total equity and liabilities | 10/49 | €30,233 | €14,542 | -€15,691 | -51.9% |
| Equity | 10/15 | €19,682 | €2,518 | -€17,164 | -87.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,682 | €518 | -€17,164 | -97.1% |
| Amounts payable | 17/49 | €10,552 | €12,025 | +€1,473 | +14.0% |
| Amounts payable within one year | 42/48 | €10,552 | €12,025 | +€1,473 | +14.0% |
| Taxes, remuneration and social security | 45 | €5,600 | €5,600 | = | 0.0% |
| Taxes | 450/3 | €5,600 | €5,600 | = | 0.0% |
| Other amounts payable | 47/48 | €4,952 | €6,425 | +€1,473 | +29.7% |
| Turnover | 70 | - | €31,997 | +€31,997 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €37,043 | +€37,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,326 | €13,480 | -€6,847 | -33.7% |
| Other operating charges | 640/8 | €1,584 | €243 | -€1,341 | -84.6% |
| Gross operating margin | 9900 | €44,672 | -€3,396 | -€48,067 | |
| Operating profit (loss) | 9901 | €22,761 | -€17,119 | -€39,880 | |
| Financial charges | 65/66B | €79 | €45 | -€34 | -43.2% |
| Recurring financial charges | 65 | €79 | €45 | -€34 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €22,682 | -€17,164 | -€39,845 | |
| Income taxes | 67/77 | €5,000 | - | -€5,000 | |
| Profit (loss) for the period | 9904 | €17,682 | -€17,164 | -€34,845 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,682 | -€17,164 | -€34,845 |
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 23 October 2026 via checked.be.