GENERAL 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.
GENERAL DENTAL
Largest movements
- Tangible fixed assets +€26,732
up €26,732 (+26.6%), from €100,322 to €127,053
of which Leasing and similar rights: +€33,549
- Receivables within one year +€15,787
up €15,787 (+18.6%), from €84,849 to €100,636
of which Trade receivables: +€16,668
- Stocks and contracts -€7,098
down €7,098 (-9.0%), from €78,863 to €71,766
- Profit (loss) carried forward +€32,039
up €32,039 (+56.4%), from -€56,825 to -€24,786
- Trade debts -€20,613
down €20,613 (-37.1%), from €55,495 to €34,882
- Tax, wage and social debts +€9,267
up €9,267 (+19.9%), from €46,522 to €55,790
of which Remuneration and social security: +€9,442
- Debts after one year +€7,436
up €7,436 (+6.5%), from €114,462 to €121,897
- Current portion of long-term debt +€3,557
up €3,557 (+15.4%), from €23,169 to €26,726
- Gross operating margin +€24,706
up €24,706 (+6.7%), from €366,777 to €391,483
- Other operating charges -€5,716
down €5,716 (-77.2%), from €7,407 to €1,691
- Write-downs -€4,146
down €4,146 (-100%), from €4,146 to €0
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 | €296,898 | €328,584 | +€31,686 | +10.7% |
| Fixed assets | 21/28 | €100,409 | €127,140 | +€26,732 | +26.6% |
| Tangible fixed assets | 22/27 | €100,322 | €127,053 | +€26,732 | +26.6% |
| Land and buildings | 22 | €90,756 | €85,589 | -€5,167 | -5.7% |
| Plant, machinery and equipment | 23 | €6,172 | €892 | -€5,280 | -85.5% |
| Furniture and vehicles | 24 | €374 | €5 | -€369 | -98.7% |
| Leasing and similar rights | 25 | - | €33,549 | +€33,549 | |
| Other tangible fixed assets | 26 | €3,020 | €7,019 | +€3,999 | +132% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €196,489 | €201,444 | +€4,954 | +2.5% |
| Stocks and contracts in progress | 3 | €78,863 | €71,766 | -€7,098 | -9.0% |
| Stocks | 30/36 | €78,863 | €71,766 | -€7,098 | -9.0% |
| Amounts receivable within one year | 40/41 | €84,849 | €100,636 | +€15,787 | +18.6% |
| Trade receivables | 40 | €82,195 | €98,863 | +€16,668 | +20.3% |
| Other amounts receivable | 41 | €2,654 | €1,773 | -€881 | -33.2% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,054 | €25,123 | -€2,932 | -10.4% |
| Deferred charges and accrued income | 490/1 | €4,723 | €3,919 | -€804 | -17.0% |
| Total equity and liabilities | 10/49 | €296,898 | €328,584 | +€31,686 | +10.7% |
| Equity | 10/15 | €57,070 | €89,109 | +€32,039 | +56.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €95,304 | €95,304 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,455 | €1,455 | = | 0.0% |
| Distributable reserves | 133 | €91,990 | €91,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,825 | -€24,786 | +€32,039 | +56.4% |
| Amounts payable | 17/49 | €239,828 | €239,475 | -€353 | -0.1% |
| Amounts payable after more than one year | 17 | €114,462 | €121,897 | +€7,436 | +6.5% |
| Financial debts | 170/4 | €114,462 | €121,897 | +€7,436 | +6.5% |
| Amounts payable within one year | 42/48 | €125,366 | €117,577 | -€7,789 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €23,169 | €26,726 | +€3,557 | +15.4% |
| Trade debts | 44 | €55,495 | €34,882 | -€20,613 | -37.1% |
| Suppliers | 440/4 | €55,495 | €34,882 | -€20,613 | -37.1% |
| Taxes, remuneration and social security | 45 | €46,522 | €55,790 | +€9,267 | +19.9% |
| Taxes | 450/3 | €3,727 | €3,552 | -€174 | -4.7% |
| Remuneration and social security | 454/9 | €42,796 | €52,237 | +€9,442 | +22.1% |
| Other amounts payable | 47/48 | €180 | €180 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €334,259 | €335,355 | +€1,096 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,179 | €12,476 | -€3,702 | -22.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,146 | €0 | -€4,146 | -100% |
| Other operating charges | 640/8 | €7,407 | €1,691 | -€5,716 | -77.2% |
| Gross operating margin | 9900 | €366,777 | €391,483 | +€24,706 | +6.7% |
| Operating profit (loss) | 9901 | €4,787 | €41,960 | +€37,173 | +777% |
| Financial income | 75/76B | €15 | €1 | -€14 | -93.9% |
| Recurring financial income | 75 | €15 | €1 | -€14 | -93.9% |
| Financial charges | 65/66B | €9,298 | €9,922 | +€624 | +6.7% |
| Recurring financial charges | 65 | €8,529 | €9,922 | +€1,394 | +16.3% |
| Non-recurring financial charges | 66B | €770 | €0 | -€770 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€4,497 | €32,039 | +€36,535 | |
| Income taxes | 67/77 | €61 | €0 | -€61 | -100% |
| Profit (loss) for the period | 9904 | -€4,558 | €32,039 | +€36,596 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,558 | €32,039 | +€36,596 |
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 31 October 2026 via checked.be.