GILDEMYN 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.
GILDEMYN DENTAL
Largest movements
- Financial fixed assets -€486,749
down €486,749 (-50.7%), from €960,000 to €473,251
- Current investments +€250,304
new in 2025: €250,304
- Tangible fixed assets -€48,218
down €48,218 (-100%), from €48,218 to €0
of which Land and buildings: -€46,084
- Cash -€18,376
down €18,376 (-45.7%), from €40,168 to €21,792
mainly Net result for the year (-€301,057) and Current investments (-€250,304)
- Reserves -€286,009
down €286,009 (-25.9%), from €1.1m to €818,743
of which Distributable reserves: -€286,009
- Profit (loss) carried forward -€15,048
down €15,048, from €0 to -€15,048
- Financial charges +€485,887
up €485,887 (+41,916%), from €1,159 to €487,046
- Gross operating margin +€198,045
up €198,045, from -€12,306 to €185,740
- Depreciation -€6,141
down €6,141 (-100%), from €6,141 to €0
- Taxes -€2,148
down €2,148 (-100%), from €2,148 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 | €1,130,878 | €833,298 | -€297,580 | -26.3% |
| Fixed assets | 21/28 | €1,008,218 | €473,251 | -€534,967 | -53.1% |
| Tangible fixed assets | 22/27 | €48,218 | €0 | -€48,218 | -100% |
| Land and buildings | 22 | €46,084 | €0 | -€46,084 | -100% |
| Other tangible fixed assets | 26 | €2,134 | €0 | -€2,134 | -100% |
| Financial fixed assets | 28 | €960,000 | €473,251 | -€486,749 | -50.7% |
| Current assets | 29/58 | €122,659 | €360,047 | +€237,387 | +194% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Trade receivables | 290 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,492 | €17,952 | +€5,460 | +43.7% |
| Trade receivables | 40 | €0 | €3,500 | +€3,500 | |
| Other amounts receivable | 41 | €12,492 | €14,452 | +€1,960 | +15.7% |
| Current investments | 50/53 | - | €250,304 | +€250,304 | |
| Cash at bank and in hand | 54/58 | €40,168 | €21,792 | -€18,376 | -45.7% |
| Total equity and liabilities | 10/49 | €1,130,878 | €833,298 | -€297,580 | -26.3% |
| Equity | 10/15 | €1,123,353 | €822,296 | -€301,057 | -26.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,104,753 | €818,743 | -€286,009 | -25.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,104,753 | €818,743 | -€286,009 | -25.9% |
| Profit (loss) carried forward | 14 | €0 | -€15,048 | -€15,048 | |
| Amounts payable | 17/49 | €7,525 | €11,002 | +€3,477 | +46.2% |
| Amounts payable within one year | 42/48 | €7,525 | €11,002 | +€3,477 | +46.2% |
| Trade debts | 44 | €1,441 | €9,122 | +€7,680 | +533% |
| Suppliers | 440/4 | €1,441 | €9,122 | +€7,680 | +533% |
| Taxes, remuneration and social security | 45 | €2,148 | €0 | -€2,148 | -100% |
| Taxes | 450/3 | €2,148 | €0 | -€2,148 | -100% |
| Other amounts payable | 47/48 | €3,936 | €1,880 | -€2,056 | -52.2% |
| Remuneration, social security and pensions | 62 | €4 | €0 | -€4 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,141 | €0 | -€6,141 | -100% |
| Other operating charges | 640/8 | €3,086 | €1,710 | -€1,375 | -44.6% |
| Gross operating margin | 9900 | -€12,306 | €185,740 | +€198,045 | |
| Operating profit (loss) | 9901 | -€21,537 | €184,029 | +€205,566 | |
| Financial income | 75/76B | €3,290 | €1,960 | -€1,330 | -40.4% |
| Recurring financial income | 75 | €3,290 | €1,960 | -€1,330 | -40.4% |
| Financial charges | 65/66B | €1,159 | €487,046 | +€485,887 | +41,916% |
| Recurring financial charges | 65 | €1,159 | €487,046 | +€485,887 | +41,916% |
| Profit (loss) for the period before taxes | 9903 | -€19,406 | -€301,057 | -€281,651 | -1,451% |
| Income taxes | 67/77 | €2,148 | €0 | -€2,148 | -100% |
| Profit (loss) for the period | 9904 | -€21,554 | -€301,057 | -€279,503 | -1,297% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,554 | -€301,057 | -€279,503 | -1,297% |
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 28 October 2026 via checked.be.