GARANDO 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.
GARANDO DENTAL
Largest movements
- Cash +€129,889
up €129,889 (+94.2%), from €137,937 to €267,825
mainly Other debts (+€410,525) and Net result for the year (+€164,097)
- Tangible fixed assets -€21,052
down €21,052 (-3.4%), from €625,718 to €604,666
of which Other tangible fixed assets: -€32,492
- Other debts +€410,525
up €410,525 (+888%), from €46,245 to €456,769
- Reserves -€292,673
no longer reported in 2025 (was €292,673)
- Trade debts -€55,918
down €55,918 (-75.8%), from €73,818 to €17,900
- Current portion of long-term debt +€38,845
new in 2025: €38,845
- Gross operating margin +€183,319
up €183,319 (+115%), from €159,889 to €343,207
- Financial charges -€90,954
down €90,954 (-86.6%), from €105,030 to €14,077
- Taxes +€50,678
up €50,678 (+8,976%), from €565 to €51,243
- Staff costs +€46,511
up €46,511 (+4,066%), from €1,144 to €47,655
- Depreciation +€42,055
up €42,055 (+207%), from €20,320 to €62,375
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 | €770,148 | €877,159 | +€107,011 | +13.9% |
| Fixed assets | 21/28 | €625,718 | €604,666 | -€21,052 | -3.4% |
| Tangible fixed assets | 22/27 | €625,718 | €604,666 | -€21,052 | -3.4% |
| Land and buildings | 22 | €226,888 | €219,054 | -€7,833 | -3.5% |
| Furniture and vehicles | 24 | €24,731 | €44,004 | +€19,273 | +77.9% |
| Other tangible fixed assets | 26 | €374,099 | €341,607 | -€32,492 | -8.7% |
| Current assets | 29/58 | €144,430 | €272,493 | +€128,063 | +88.7% |
| Cash at bank and in hand | 54/58 | €137,937 | €267,825 | +€129,889 | +94.2% |
| Deferred charges and accrued income | 490/1 | €6,493 | €4,668 | -€1,826 | -28.1% |
| Total equity and liabilities | 10/49 | €770,148 | €877,159 | +€107,011 | +13.9% |
| Equity | 10/15 | €296,673 | €4,000 | -€292,673 | -98.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €292,673 | - | -€292,673 | |
| Distributable reserves | 133 | €292,673 | - | -€292,673 | |
| Amounts payable | 17/49 | €473,476 | €873,159 | +€399,683 | +84.4% |
| Amounts payable after more than one year | 17 | €325,312 | €326,611 | +€1,299 | +0.4% |
| Financial debts | 170/4 | €325,312 | €326,611 | +€1,299 | +0.4% |
| Amounts payable within one year | 42/48 | €148,163 | €546,548 | +€398,385 | +269% |
| Current portion of amounts payable after more than one year | 42 | - | €38,845 | +€38,845 | |
| Trade debts | 44 | €73,818 | €17,900 | -€55,918 | -75.8% |
| Suppliers | 440/4 | €73,818 | €17,900 | -€55,918 | -75.8% |
| Taxes, remuneration and social security | 45 | €28,101 | €33,033 | +€4,933 | +17.6% |
| Taxes | 450/3 | €28,011 | €26,991 | -€1,020 | -3.6% |
| Remuneration and social security | 454/9 | €90 | €6,043 | +€5,953 | +6,639% |
| Other amounts payable | 47/48 | €46,245 | €456,769 | +€410,525 | +888% |
| Remuneration, social security and pensions | 62 | €1,144 | €47,655 | +€46,511 | +4,066% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,320 | €62,375 | +€42,055 | +207% |
| Other operating charges | 640/8 | €3,456 | €4,507 | +€1,051 | +30.4% |
| Gross operating margin | 9900 | €159,889 | €343,207 | +€183,319 | +115% |
| Operating profit (loss) | 9901 | €134,969 | €228,670 | +€93,701 | +69.4% |
| Financial income | 75/76B | €410 | €746 | +€336 | +81.9% |
| Recurring financial income | 75 | €410 | €746 | +€336 | +81.9% |
| Financial charges | 65/66B | €105,030 | €14,077 | -€90,954 | -86.6% |
| Recurring financial charges | 65 | €105,030 | €14,077 | -€90,954 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | €30,349 | €215,340 | +€184,991 | +610% |
| Income taxes | 67/77 | €565 | €51,243 | +€50,678 | +8,976% |
| Profit (loss) for the period | 9904 | €29,784 | €164,097 | +€134,313 | +451% |
| Profit (loss) for the period to be appropriated | 9905 | €29,784 | €164,097 | +€134,313 | +451% |
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 30 October 2026 via checked.be.