GS 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.
GS Dental
Largest movements
- Cash -€113,345
down €113,345 (-93.6%), from €121,158 to €7,813
mainly Contributions, distributions and other (-€125,028) and Tax, wage and social debts (-€6,311)
- Tangible fixed assets -€3,203
down €3,203 (-30.6%), from €10,476 to €7,273
- Receivables within one year +€3,171
new in 2026: €3,171
- Intangible fixed assets -€1,800
down €1,800 (-51.7%), from €3,482 to €1,682
- Reserves -€115,000
down €115,000 (-77.3%), from €148,682 to €33,682
- Other debts +€9,070
up €9,070 (+492%), from €1,844 to €10,914
- Tax, wage and social debts -€6,311
down €6,311 (-68.4%), from €9,226 to €2,915
of which Taxes: -€9,226
- Gross operating margin -€28,475
down €28,475 (-60.3%), from €47,230 to €18,754
- Taxes -€5,907
down €5,907 (-58.3%), from €10,124 to €4,217
- Depreciation -€1,868
down €1,868 (-27.2%), from €6,872 to €5,003
- Financial income -€1,698
down €1,698 (-56.8%), from €2,993 to €1,294
- Financial charges -€539
down €539 (-64.9%), from €830 to €291
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,477 | €52,819 | -€113,658 | -68.3% |
| Fixed assets | 21/28 | €13,958 | €8,954 | -€5,003 | -35.8% |
| Intangible fixed assets | 21 | €3,482 | €1,682 | -€1,800 | -51.7% |
| Tangible fixed assets | 22/27 | €10,476 | €7,273 | -€3,203 | -30.6% |
| Plant, machinery and equipment | 23 | €4,569 | €3,001 | -€1,568 | -34.3% |
| Furniture and vehicles | 24 | €3,592 | €2,250 | -€1,342 | -37.4% |
| Other tangible fixed assets | 26 | €2,315 | €2,022 | -€293 | -12.7% |
| Current assets | 29/58 | €152,519 | €43,865 | -€108,655 | -71.2% |
| Amounts receivable within one year | 40/41 | - | €3,171 | +€3,171 | |
| Other amounts receivable | 41 | - | €3,171 | +€3,171 | |
| Current investments | 50/53 | €17,000 | €17,904 | +€904 | +5.3% |
| Cash at bank and in hand | 54/58 | €121,158 | €7,813 | -€113,345 | -93.6% |
| Deferred charges and accrued income | 490/1 | €14,361 | €14,976 | +€615 | +4.3% |
| Total equity and liabilities | 10/49 | €166,477 | €52,819 | -€113,658 | -68.3% |
| Equity | 10/15 | €151,682 | €36,682 | -€115,000 | -75.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €148,682 | €33,682 | -€115,000 | -77.3% |
| Distributable reserves | 133 | €148,682 | €33,682 | -€115,000 | -77.3% |
| Amounts payable | 17/49 | €14,795 | €16,137 | +€1,342 | +9.1% |
| Amounts payable within one year | 42/48 | €14,223 | €16,137 | +€1,915 | +13.5% |
| Trade debts | 44 | €3,153 | €2,309 | -€844 | -26.8% |
| Suppliers | 440/4 | €3,153 | €2,309 | -€844 | -26.8% |
| Taxes, remuneration and social security | 45 | €9,226 | €2,915 | -€6,311 | -68.4% |
| Taxes | 450/3 | €9,226 | - | -€9,226 | |
| Remuneration and social security | 454/9 | - | €2,915 | +€2,915 | |
| Other amounts payable | 47/48 | €1,844 | €10,914 | +€9,070 | +492% |
| Accrued charges and deferred income | 492/3 | €573 | - | -€573 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,872 | €5,003 | -€1,868 | -27.2% |
| Other operating charges | 640/8 | €499 | €509 | +€10 | +2.1% |
| Gross operating margin | 9900 | €47,230 | €18,754 | -€28,475 | -60.3% |
| Operating profit (loss) | 9901 | €39,859 | €13,242 | -€26,617 | -66.8% |
| Financial income | 75/76B | €2,993 | €1,294 | -€1,698 | -56.8% |
| Recurring financial income | 75 | €2,993 | €1,294 | -€1,698 | -56.8% |
| Financial charges | 65/66B | €830 | €291 | -€539 | -64.9% |
| Recurring financial charges | 65 | €830 | €291 | -€539 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | €42,021 | €14,245 | -€27,777 | -66.1% |
| Income taxes | 67/77 | €10,124 | €4,217 | -€5,907 | -58.3% |
| Profit (loss) for the period | 9904 | €31,898 | €10,028 | -€21,870 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,898 | €10,028 | -€21,870 | -68.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.