HA 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.
HA DENTAL
Largest movements
- Cash +€41,973
up €41,973 (+122.7%), from €34,201 to €76,174
mainly Net result for the year (+€42,496) and Trade debts (+€2,194)
- Reserves +€42,496
up €42,496 (+80.0%), from €53,137 to €95,633
- Tax, wage and social debts -€2,791
down €2,791 (-19.9%), from €14,053 to €11,261
- Trade debts +€2,194
up €2,194 (+1777.4%), from €123 to €2,317
- Gross operating margin -€11,759
down €11,759 (-17.5%), from €67,351 to €55,592
- Taxes -€2,791
down €2,791 (-19.9%), from €14,053 to €11,261
- Other operating charges +€875
new in 2025: €875
- Depreciation +€741
up €741 (+531.4%), from €139 to €881
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 | €69,813 | €111,711 | +€41,899 | +60.0% |
| Fixed assets | 21/28 | €4,264 | €3,383 | -€881 | -20.7% |
| Tangible fixed assets | 22/27 | €4,264 | €3,383 | -€881 | -20.7% |
| Plant, machinery and equipment | 23 | €4,264 | €3,383 | -€881 | -20.7% |
| Current assets | 29/58 | €65,549 | €108,328 | +€42,779 | +65.3% |
| Amounts receivable within one year | 40/41 | €31,348 | €32,154 | +€806 | +2.6% |
| Trade receivables | 40 | €19,704 | €14,285 | -€5,419 | -27.5% |
| Other amounts receivable | 41 | €11,644 | €17,869 | +€6,225 | +53.5% |
| Cash at bank and in hand | 54/58 | €34,201 | €76,174 | +€41,973 | +122.7% |
| Total equity and liabilities | 10/49 | €69,813 | €111,711 | +€41,899 | +60.0% |
| Equity | 10/15 | €55,637 | €98,133 | +€42,496 | +76.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €53,137 | €95,633 | +€42,496 | +80.0% |
| Distributable reserves | 133 | €53,137 | €95,633 | +€42,496 | +80.0% |
| Amounts payable | 17/49 | €14,176 | €13,578 | -€598 | -4.2% |
| Amounts payable within one year | 42/48 | €14,176 | €13,578 | -€598 | -4.2% |
| Trade debts | 44 | €123 | €2,317 | +€2,194 | +1777.4% |
| Suppliers | 440/4 | €123 | €2,317 | +€2,194 | +1777.4% |
| Taxes, remuneration and social security | 45 | €14,053 | €11,261 | -€2,791 | -19.9% |
| Taxes | 450/3 | €14,053 | €11,261 | -€2,791 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139 | €881 | +€741 | +531.4% |
| Other operating charges | 640/8 | - | €875 | +€875 | |
| Gross operating margin | 9900 | €67,351 | €55,592 | -€11,759 | -17.5% |
| Operating profit (loss) | 9901 | €67,212 | €53,836 | -€13,375 | -19.9% |
| Financial charges | 65/66B | €23 | €79 | +€56 | +250.7% |
| Recurring financial charges | 65 | €23 | €79 | +€56 | +250.7% |
| Profit (loss) for the period before taxes | 9903 | €67,189 | €53,757 | -€13,432 | -20.0% |
| Income taxes | 67/77 | €14,053 | €11,261 | -€2,791 | -19.9% |
| Profit (loss) for the period | 9904 | €53,137 | €42,496 | -€10,640 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,137 | €42,496 | -€10,640 | -20.0% |
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 12 October 2026 via checked.be.