HES DENTAL SOLUTIONS: what changed
What changed
HES DENTAL SOLUTIONS
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€3,517
2024 · €7,643-€4,126
Equity
€24,201
2024 · €20,684+€3,517
Cash
€645
2024 · €9,318-€8,673
Balance sheet total
€34,657
2024 · €31,777+€2,879
Largest movements
Assets
- Cash -€8,673
down €8,673 (-93.1%), from €9,318 to €645
mainly Deferred charges and accrued income (-€7,273) and Receivables after one year (-€4,130)
- Deferred charges and accrued income +€7,273
up €7,273 (+3,463%), from €210 to €7,483
- Receivables after one year +€4,130
up €4,130 (+19.7%), from €21,000 to €25,130
Equity and liabilities
- Profit (loss) carried forward +€3,517
up €3,517 (+18.8%), from €18,684 to €22,201
- Trade debts -€791
down €791 (-42.5%), from €1,860 to €1,069
Income statement
- Gross operating margin -€5,378
down €5,378 (-16.4%), from €32,740 to €27,363
- Financial charges -€990
down €990 (-22.0%), from €4,503 to €3,513
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€7,643
Gross operating margin
-€5,378
Staff costs
-€218
Other operating charges
+€265
Financial income
+€251
Financial charges
+€990
Taxes
-€36
Result 2025
€3,517
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€8,074
Investment
-€599
Financing
€0
Cash 2024
€9,318
From operations (derived)
-€8,074
Net result for the year
+€3,517
Depreciation
+€450
Receivables after one year
-€4,130
Deferred charges and accrued income
-€7,273
Trade debts
-€791
Tax, wage and social debts
+€273
Other debts
-€120
Investment (derived)
-€599
Investment in fixed assets (net)
-€599
Cash 2025
€645
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,777 | €34,657 | +€2,879 | +9.1% |
| Fixed assets | 21/28 | €1,249 | €1,398 | +€149 | +11.9% |
| Tangible fixed assets | 22/27 | €886 | €1,035 | +€149 | +16.8% |
| Furniture and vehicles | 24 | €886 | €1,035 | +€149 | +16.8% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €30,528 | €33,258 | +€2,730 | +8.9% |
| Amounts receivable after more than one year | 29 | €21,000 | €25,130 | +€4,130 | +19.7% |
| Trade receivables | 290 | €21,000 | €25,130 | +€4,130 | +19.7% |
| Cash at bank and in hand | 54/58 | €9,318 | €645 | -€8,673 | -93.1% |
| Deferred charges and accrued income | 490/1 | €210 | €7,483 | +€7,273 | +3,463% |
| Total equity and liabilities | 10/49 | €31,777 | €34,657 | +€2,879 | +9.1% |
| Equity | 10/15 | €20,684 | €24,201 | +€3,517 | +17.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,684 | €22,201 | +€3,517 | +18.8% |
| Amounts payable | 17/49 | €11,093 | €10,455 | -€638 | -5.8% |
| Amounts payable within one year | 42/48 | €11,093 | €10,455 | -€638 | -5.8% |
| Trade debts | 44 | €1,860 | €1,069 | -€791 | -42.5% |
| Suppliers | 440/4 | €1,860 | €1,069 | -€791 | -42.5% |
| Taxes, remuneration and social security | 45 | €9,111 | €9,384 | +€273 | +3.0% |
| Taxes | 450/3 | €6,094 | €6,185 | +€91 | +1.5% |
| Remuneration and social security | 454/9 | €3,017 | €3,199 | +€182 | +6.0% |
| Other amounts payable | 47/48 | €123 | €2 | -€120 | -98.0% |
| Remuneration, social security and pensions | 62 | €16,194 | €16,412 | +€218 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €450 | = | 0.0% |
| Other operating charges | 640/8 | €1,066 | €801 | -€265 | -24.8% |
| Gross operating margin | 9900 | €32,740 | €27,363 | -€5,378 | -16.4% |
| Operating profit (loss) | 9901 | €15,031 | €9,699 | -€5,331 | -35.5% |
| Financial income | 75/76B | €210 | €461 | +€251 | +120% |
| Recurring financial income | 75 | €210 | €461 | +€251 | +120% |
| Financial charges | 65/66B | €4,503 | €3,513 | -€990 | -22.0% |
| Recurring financial charges | 65 | €4,503 | €3,513 | -€990 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €10,738 | €6,648 | -€4,090 | -38.1% |
| Income taxes | 67/77 | €3,095 | €3,131 | +€36 | +1.2% |
| Profit (loss) for the period | 9904 | €7,643 | €3,517 | -€4,126 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,643 | €3,517 | -€4,126 | -54.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.