FUNDA DENTAL: what changed
FUNDA DENTAL
Largest movements
- Cash +€122,609
up €122,609 (+61.4%), from €199,764 to €322,373
mainly Other debts (+€164,172) and Net result for the year (+€109,774)
- Tangible fixed assets -€31,697
down €31,697 (-10.8%), from €292,633 to €260,936
- Other debts +€164,172
new in 2025: €164,172
- Profit (loss) carried forward -€125,542
down €125,542 (-100%), from €125,542 to €0
- Reserves +€71,574
up €71,574 (+61.0%), from €117,260 to €188,834
of which Distributable reserves: +€71,574
- Debts after one year -€28,549
down €28,549 (-12.5%), from €228,342 to €199,793
- Gross operating margin +€51,620
up €51,620 (+36.1%), from €143,142 to €194,762
- Taxes +€13,630
up €13,630 (+41.6%), from €32,782 to €46,412
- Depreciation +€3,450
up €3,450 (+12.2%), from €28,247 to €31,697
- Financial charges -€2,016
down €2,016 (-33.0%), from €6,103 to €4,087
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €521,253 | €612,009 | +€90,755 | +17.4% |
| Fixed assets | 21/28 | €292,633 | €260,936 | -€31,697 | -10.8% |
| Tangible fixed assets | 22/27 | €292,633 | €260,936 | -€31,697 | -10.8% |
| Land and buildings | 22 | €226,663 | €213,937 | -€12,725 | -5.6% |
| Furniture and vehicles | 24 | €45,739 | €32,865 | -€12,874 | -28.1% |
| Other tangible fixed assets | 26 | €20,232 | €14,134 | -€6,098 | -30.1% |
| Current assets | 29/58 | €228,620 | €351,073 | +€122,453 | +53.6% |
| Amounts receivable within one year | 40/41 | €20,551 | €20,551 | = | 0.0% |
| Trade receivables | 40 | €1,430 | €1,430 | = | 0.0% |
| Other amounts receivable | 41 | €19,121 | €19,121 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €199,764 | €322,373 | +€122,609 | +61.4% |
| Deferred charges and accrued income | 490/1 | €8,305 | €8,149 | -€156 | -1.9% |
| Total equity and liabilities | 10/49 | €521,253 | €612,009 | +€90,755 | +17.4% |
| Equity | 10/15 | €255,202 | €201,234 | -€53,968 | -21.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €117,260 | €188,834 | +€71,574 | +61.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €115,400 | €186,974 | +€71,574 | +62.0% |
| Profit (loss) carried forward | 14 | €125,542 | €0 | -€125,542 | -100% |
| Amounts payable | 17/49 | €266,052 | €410,775 | +€144,723 | +54.4% |
| Amounts payable after more than one year | 17 | €228,342 | €199,793 | -€28,549 | -12.5% |
| Financial debts | 170/4 | €228,342 | €199,793 | -€28,549 | -12.5% |
| Amounts payable within one year | 42/48 | €37,710 | €210,982 | +€173,272 | +459% |
| Current portion of amounts payable after more than one year | 42 | €27,927 | €28,549 | +€621 | +2.2% |
| Trade debts | 44 | - | €4,995 | +€4,995 | |
| Suppliers | 440/4 | - | €4,995 | +€4,995 | |
| Taxes, remuneration and social security | 45 | €9,782 | €13,267 | +€3,484 | +35.6% |
| Taxes | 450/3 | €9,782 | €13,267 | +€3,484 | +35.6% |
| Other amounts payable | 47/48 | - | €164,172 | +€164,172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,247 | €31,697 | +€3,450 | +12.2% |
| Other operating charges | 640/8 | €1,759 | €2,792 | +€1,033 | +58.7% |
| Gross operating margin | 9900 | €143,142 | €194,762 | +€51,620 | +36.1% |
| Operating profit (loss) | 9901 | €113,135 | €160,273 | +€47,137 | +41.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €6,103 | €4,087 | -€2,016 | -33.0% |
| Recurring financial charges | 65 | €6,103 | €4,087 | -€2,016 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €107,032 | €156,186 | +€49,154 | +45.9% |
| Income taxes | 67/77 | €32,782 | €46,412 | +€13,630 | +41.6% |
| Profit (loss) for the period | 9904 | €74,250 | €109,774 | +€35,524 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,250 | €109,774 | +€35,524 | +47.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.