GHdental: 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.
GHdental
Largest movements
- Receivables within one year +€44,585
up €44,585 (+256.7%), from €17,370 to €61,954
of which Other amounts receivable: +€44,044
- Deferred charges and accrued income +€13,495
up €13,495 (+188.2%), from €7,170 to €20,665
- Cash +€5,228
up €5,228 (+541.3%), from €966 to €6,194
mainly Net result for the year (+€48,904) and Tax, wage and social debts (+€13,230)
- Formation expenses -€1,517
no longer reported in 2025 (was €1,517)
- Profit (loss) carried forward +€48,904
up €48,904 (+239.9%), from €20,385 to €69,289
- Tax, wage and social debts +€13,230
up €13,230 (+264.6%), from €5,000 to €18,230
- Gross operating margin +€37,766
up €37,766 (+139.2%), from €27,135 to €64,900
- Taxes +€8,230
up €8,230 (+164.6%), from €5,000 to €13,230
- Other operating charges +€1,826
up €1,826 (+1522.0%), from €120 to €1,946
- Financial income +€1,610
up €1,610 (+495.8%), from €325 to €1,935
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.
Cash bridge derived
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 | €27,022 | €89,682 | +€62,660 | +231.9% |
| Formation expenses | 20 | €1,517 | - | -€1,517 | |
| Fixed assets | 21/28 | - | €870 | +€870 | |
| Tangible fixed assets | 22/27 | - | €870 | +€870 | |
| Furniture and vehicles | 24 | - | €870 | +€870 | |
| Current assets | 29/58 | €25,505 | €88,812 | +€63,307 | +248.2% |
| Amounts receivable within one year | 40/41 | €17,370 | €61,954 | +€44,585 | +256.7% |
| Trade receivables | 40 | - | €541 | +€541 | |
| Other amounts receivable | 41 | €17,370 | €61,413 | +€44,044 | +253.6% |
| Cash at bank and in hand | 54/58 | €966 | €6,194 | +€5,228 | +541.3% |
| Deferred charges and accrued income | 490/1 | €7,170 | €20,665 | +€13,495 | +188.2% |
| Total equity and liabilities | 10/49 | €27,022 | €89,682 | +€62,660 | +231.9% |
| Equity | 10/15 | €20,386 | €69,290 | +€48,904 | +239.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,385 | €69,289 | +€48,904 | +239.9% |
| Amounts payable | 17/49 | €6,636 | €20,392 | +€13,756 | +207.3% |
| Amounts payable within one year | 42/48 | €6,636 | €20,392 | +€13,756 | +207.3% |
| Trade debts | 44 | €1,636 | €2,162 | +€526 | +32.2% |
| Suppliers | 440/4 | €1,636 | €2,162 | +€526 | +32.2% |
| Taxes, remuneration and social security | 45 | €5,000 | €18,230 | +€13,230 | +264.6% |
| Taxes | 450/3 | €5,000 | €18,230 | +€13,230 | +264.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,517 | €1,765 | +€248 | +16.4% |
| Other operating charges | 640/8 | €120 | €1,946 | +€1,826 | +1522.0% |
| Gross operating margin | 9900 | €27,135 | €64,900 | +€37,766 | +139.2% |
| Operating profit (loss) | 9901 | €25,498 | €61,189 | +€35,691 | +140.0% |
| Financial income | 75/76B | €325 | €1,935 | +€1,610 | +495.8% |
| Recurring financial income | 75 | €325 | €1,935 | +€1,610 | +495.8% |
| Financial charges | 65/66B | €438 | €990 | +€552 | +126.2% |
| Recurring financial charges | 65 | €438 | €990 | +€552 | +126.2% |
| Profit (loss) for the period before taxes | 9903 | €25,385 | €62,134 | +€36,749 | +144.8% |
| Income taxes | 67/77 | €5,000 | €13,230 | +€8,230 | +164.6% |
| Profit (loss) for the period | 9904 | €20,385 | €48,904 | +€28,519 | +139.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,385 | €48,904 | +€28,519 | +139.9% |
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 9 October 2026 via checked.be.