FT 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.
FT DENTAL
Largest movements
- Receivables within one year +€35,927
up €35,927 (+361%), from €9,945 to €45,871
- Cash -€21,879
down €21,879 (-28.9%), from €75,627 to €53,748
mainly Contributions, distributions and other (-€74,000) and Receivables within one year (-€35,927)
- Tangible fixed assets -€1,591
no longer reported in 2025 (was €1,591)
- Deferred charges and accrued income +€1,244
new in 2025: €1,244
- Other debts +€62,900
new in 2025: €62,900
- Profit (loss) carried forward -€57,124
down €57,124 (-96.5%), from €59,181 to €2,057
- Short-term financial debts +€4,165
new in 2025: €4,165
- Tax, wage and social debts +€2,512
up €2,512 (+29.3%), from €8,588 to €11,100
of which Taxes: +€3,394
- Trade debts +€1,247
new in 2025: €1,247
- Taxes -€12,577
down €12,577 (-70.6%), from €17,817 to €5,240
- Gross operating margin -€9,963
down €9,963 (-28.9%), from €34,503 to €24,540
- Financial charges +€355
up €355 (+353%), from €100 to €455
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 | €87,163 | €100,863 | +€13,700 | +15.7% |
| Fixed assets | 21/28 | €1,591 | - | -€1,591 | |
| Tangible fixed assets | 22/27 | €1,591 | - | -€1,591 | |
| Furniture and vehicles | 24 | €1,591 | - | -€1,591 | |
| Current assets | 29/58 | €85,572 | €100,863 | +€15,291 | +17.9% |
| Amounts receivable within one year | 40/41 | €9,945 | €45,871 | +€35,927 | +361% |
| Other amounts receivable | 41 | €9,945 | €45,871 | +€35,927 | +361% |
| Cash at bank and in hand | 54/58 | €75,627 | €53,748 | -€21,879 | -28.9% |
| Deferred charges and accrued income | 490/1 | - | €1,244 | +€1,244 | |
| Total equity and liabilities | 10/49 | €87,163 | €100,863 | +€13,700 | +15.7% |
| Equity | 10/15 | €78,575 | €21,451 | -€57,124 | -72.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,394 | €16,394 | = | 0.0% |
| Distributable reserves | 133 | €16,394 | €16,394 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,181 | €2,057 | -€57,124 | -96.5% |
| Amounts payable | 17/49 | €8,588 | €79,412 | +€70,824 | +825% |
| Amounts payable within one year | 42/48 | €8,588 | €79,412 | +€70,824 | +825% |
| Financial debts | 43 | - | €4,165 | +€4,165 | |
| Credit institutions | 430/8 | - | €4,165 | +€4,165 | |
| Trade debts | 44 | - | €1,247 | +€1,247 | |
| Suppliers | 440/4 | - | €1,247 | +€1,247 | |
| Taxes, remuneration and social security | 45 | €8,588 | €11,100 | +€2,512 | +29.3% |
| Taxes | 450/3 | €7,706 | €11,100 | +€3,394 | +44.0% |
| Remuneration and social security | 454/9 | €882 | - | -€882 | |
| Other amounts payable | 47/48 | - | €62,900 | +€62,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,723 | €1,591 | -€131 | -7.6% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €34,503 | €24,540 | -€9,963 | -28.9% |
| Operating profit (loss) | 9901 | €32,108 | €22,254 | -€9,854 | -30.7% |
| Financial income | 75/76B | - | €317 | +€317 | |
| Recurring financial income | 75 | - | €317 | +€317 | |
| Financial charges | 65/66B | €100 | €455 | +€355 | +353% |
| Recurring financial charges | 65 | €100 | €455 | +€355 | +353% |
| Profit (loss) for the period before taxes | 9903 | €32,008 | €22,116 | -€9,892 | -30.9% |
| Income taxes | 67/77 | €17,817 | €5,240 | -€12,577 | -70.6% |
| Profit (loss) for the period | 9904 | €14,190 | €16,876 | +€2,685 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,190 | €16,876 | +€2,685 | +18.9% |
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 20 October 2026 via checked.be.