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 +€3,487
up €3,487 (+41.2%), from €8,470 to €11,957
- Debts after one year -€13,554
down €13,554 (-17.5%), from €77,514 to €63,960
- Trade debts +€5,464
up €5,464 (+566%), from €965 to €6,429
- Tax, wage and social debts +€4,298
up €4,298 (+47.3%), from €9,079 to €13,376
- Profit (loss) carried forward +€4,012
up €4,012 (+23.0%), from €17,474 to €21,487
- Other debts +€3,915
up €3,915 (+7.4%), from €53,021 to €56,936
- Gross operating margin -€21,302
down €21,302 (-68.6%), from €31,034 to €9,732
- Taxes -€5,085
down €5,085 (-76.9%), from €6,609 to €1,524
- Financial charges -€3,041
down €3,041 (-44.4%), from €6,845 to €3,804
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 | €174,804 | €179,533 | +€4,729 | +2.7% |
| Fixed assets | 21/28 | €148,000 | €148,000 | = | 0.0% |
| Financial fixed assets | 28 | €148,000 | €148,000 | = | 0.0% |
| Current assets | 29/58 | €26,804 | €31,533 | +€4,729 | +17.6% |
| Amounts receivable within one year | 40/41 | €8,470 | €11,957 | +€3,487 | +41.2% |
| Trade receivables | 40 | €8,470 | €11,957 | +€3,487 | +41.2% |
| Cash at bank and in hand | 54/58 | €18,334 | €19,576 | +€1,242 | +6.8% |
| Total equity and liabilities | 10/49 | €174,804 | €179,533 | +€4,729 | +2.7% |
| Equity | 10/15 | €19,974 | €23,987 | +€4,012 | +20.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,474 | €21,487 | +€4,012 | +23.0% |
| Amounts payable | 17/49 | €154,829 | €155,546 | +€717 | +0.5% |
| Amounts payable after more than one year | 17 | €77,514 | €63,960 | -€13,554 | -17.5% |
| Financial debts | 170/4 | €77,514 | €63,960 | -€13,554 | -17.5% |
| Amounts payable within one year | 42/48 | €77,315 | €91,586 | +€14,270 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €14,251 | €14,845 | +€594 | +4.2% |
| Trade debts | 44 | €965 | €6,429 | +€5,464 | +566% |
| Suppliers | 440/4 | €965 | €6,429 | +€5,464 | +566% |
| Taxes, remuneration and social security | 45 | €9,079 | €13,376 | +€4,298 | +47.3% |
| Taxes | 450/3 | €9,079 | €13,376 | +€4,298 | +47.3% |
| Other amounts payable | 47/48 | €53,021 | €56,936 | +€3,915 | +7.4% |
| Other operating charges | 640/8 | €106 | €391 | +€285 | +270% |
| Gross operating margin | 9900 | €31,034 | €9,732 | -€21,302 | -68.6% |
| Operating profit (loss) | 9901 | €30,928 | €9,341 | -€21,587 | -69.8% |
| Financial charges | 65/66B | €6,845 | €3,804 | -€3,041 | -44.4% |
| Recurring financial charges | 65 | €6,845 | €3,804 | -€3,041 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €24,084 | €5,537 | -€18,547 | -77.0% |
| Income taxes | 67/77 | €6,609 | €1,524 | -€5,085 | -76.9% |
| Profit (loss) for the period | 9904 | €17,474 | €4,012 | -€13,462 | -77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,474 | €4,012 | -€13,462 | -77.0% |
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.