Hectodent: what changed
Two fiscal 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.
Hectodent
Largest movements
- Cash +€83,113
up €83,113 (+120.1%), from €69,214 to €152,327
mainly Other debts (+€177,726) and Net result for the year (+€90,222)
- Tangible fixed assets -€15,654
down €15,654 (-34.0%), from €46,102 to €30,448
of which Furniture and vehicles: -€13,483
- Deferred charges and accrued income +€4,703
up €4,703 (+472.6%), from €995 to €5,698
- Receivables within one year +€3,766
up €3,766 (+15.4%), from €24,505 to €28,271
of which Trade receivables: +€13,286
- Other debts +€177,726
up €177,726 (+7073.1%), from €2,513 to €180,239
- Reserves -€118,680
down €118,680 (-99.8%), from €118,902 to €222
- Tax, wage and social debts +€16,246
up €16,246, from €0 to €16,246
of which Taxes: +€14,946
- Gross operating margin -€39,120
down €39,120 (-21.4%), from €182,829 to €143,709
- Staff costs -€8,336
down €8,336 (-59.7%), from €13,960 to €5,624
- Taxes -€3,012
down €3,012 (-8.7%), from €34,458 to €31,446
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 | €140,816 | €216,744 | +€75,928 | +53.9% |
| Fixed assets | 21/28 | €46,102 | €30,448 | -€15,654 | -34.0% |
| Tangible fixed assets | 22/27 | €46,102 | €30,448 | -€15,654 | -34.0% |
| Land and buildings | 22 | €4,797 | €4,170 | -€627 | -13.1% |
| Plant, machinery and equipment | 23 | €4,023 | €2,481 | -€1,543 | -38.3% |
| Furniture and vehicles | 24 | €37,281 | €23,798 | -€13,483 | -36.2% |
| Current assets | 29/58 | €94,714 | €186,296 | +€91,582 | +96.7% |
| Amounts receivable within one year | 40/41 | €24,505 | €28,271 | +€3,766 | +15.4% |
| Trade receivables | 40 | €14,985 | €28,271 | +€13,286 | +88.7% |
| Other amounts receivable | 41 | €9,520 | €0 | -€9,520 | -100.0% |
| Cash at bank and in hand | 54/58 | €69,214 | €152,327 | +€83,113 | +120.1% |
| Deferred charges and accrued income | 490/1 | €995 | €5,698 | +€4,703 | +472.6% |
| Total equity and liabilities | 10/49 | €140,816 | €216,744 | +€75,928 | +53.9% |
| Equity | 10/15 | €137,502 | €18,822 | -€118,680 | -86.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,902 | €222 | -€118,680 | -99.8% |
| Distributable reserves | 133 | €118,902 | €222 | -€118,680 | -99.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,314 | €197,922 | +€194,608 | +5873.0% |
| Amounts payable within one year | 42/48 | €3,314 | €197,922 | +€194,608 | +5873.0% |
| Trade debts | 44 | €801 | €1,436 | +€635 | +79.3% |
| Suppliers | 440/4 | €801 | €1,436 | +€635 | +79.3% |
| Taxes, remuneration and social security | 45 | €0 | €16,246 | +€16,246 | |
| Taxes | 450/3 | - | €14,946 | +€14,946 | |
| Remuneration and social security | 454/9 | €0 | €1,301 | +€1,301 | |
| Other amounts payable | 47/48 | €2,513 | €180,239 | +€177,726 | +7073.1% |
| Remuneration, social security and pensions | 62 | €13,960 | €5,624 | -€8,336 | -59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,703 | €15,654 | +€951 | +6.5% |
| Other operating charges | 640/8 | €732 | €688 | -€44 | -6.0% |
| Gross operating margin | 9900 | €182,829 | €143,709 | -€39,120 | -21.4% |
| Operating profit (loss) | 9901 | €153,434 | €121,743 | -€31,691 | -20.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €153,360 | €121,668 | -€31,692 | -20.7% |
| Income taxes | 67/77 | €34,458 | €31,446 | -€3,012 | -8.7% |
| Profit (loss) for the period | 9904 | €118,902 | €90,222 | -€28,680 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €118,902 | €90,222 | -€28,680 | -24.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.