HL 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.
HL DENTAL
Largest movements
- Cash +€71,715
up €71,715 (+495%), from €14,501 to €86,216
mainly Other debts (+€100,000) and Net result for the year (+€62,272)
- Receivables after one year -€31,043
down €31,043 (-28.9%), from €107,377 to €76,334
- Receivables within one year -€6,175
down €6,175 (-11.7%), from €52,731 to €46,557
- Tangible fixed assets -€3,814
down €3,814 (-47.3%), from €8,069 to €4,255
of which Furniture and vehicles: -€5,785
- Profit (loss) carried forward -€102,434
down €102,434 (-92.6%), from €110,624 to €8,190
- Other debts +€100,000
up €100,000 (+250%), from €40,000 to €140,000
- Tax, wage and social debts +€31,078
up €31,078 (+101%), from €30,674 to €61,752
- Gross operating margin +€10,126
up €10,126 (+12.9%), from €78,572 to €88,698
- Taxes +€5,308
up €5,308 (+33.0%), from €16,074 to €21,381
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 | €184,377 | €214,106 | +€29,728 | +16.1% |
| Fixed assets | 21/28 | €8,069 | €4,255 | -€3,814 | -47.3% |
| Tangible fixed assets | 22/27 | €8,069 | €4,255 | -€3,814 | -47.3% |
| Plant, machinery and equipment | 23 | €466 | €2,437 | +€1,971 | +423% |
| Furniture and vehicles | 24 | €7,603 | €1,818 | -€5,785 | -76.1% |
| Current assets | 29/58 | €176,309 | €209,851 | +€33,542 | +19.0% |
| Amounts receivable after more than one year | 29 | €107,377 | €76,334 | -€31,043 | -28.9% |
| Other amounts receivable | 291 | €107,377 | €76,334 | -€31,043 | -28.9% |
| Amounts receivable within one year | 40/41 | €52,731 | €46,557 | -€6,175 | -11.7% |
| Other amounts receivable | 41 | €52,731 | €46,557 | -€6,175 | -11.7% |
| Cash at bank and in hand | 54/58 | €14,501 | €86,216 | +€71,715 | +495% |
| Deferred charges and accrued income | 490/1 | €1,699 | €744 | -€955 | -56.2% |
| Total equity and liabilities | 10/49 | €184,377 | €214,106 | +€29,728 | +16.1% |
| Equity | 10/15 | €113,124 | €10,690 | -€102,434 | -90.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,624 | €8,190 | -€102,434 | -92.6% |
| Amounts payable | 17/49 | €71,254 | €203,416 | +€132,162 | +185% |
| Amounts payable within one year | 42/48 | €71,254 | €203,416 | +€132,162 | +185% |
| Trade debts | 44 | €580 | €1,663 | +€1,083 | +187% |
| Suppliers | 440/4 | €580 | €1,663 | +€1,083 | +187% |
| Taxes, remuneration and social security | 45 | €30,674 | €61,752 | +€31,078 | +101% |
| Taxes | 450/3 | €30,674 | €61,752 | +€31,078 | +101% |
| Other amounts payable | 47/48 | €40,000 | €140,000 | +€100,000 | +250% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,786 | €7,256 | +€470 | +6.9% |
| Other operating charges | 640/8 | €1,063 | €748 | -€315 | -29.7% |
| Gross operating margin | 9900 | €78,572 | €88,698 | +€10,126 | +12.9% |
| Operating profit (loss) | 9901 | €70,723 | €80,694 | +€9,971 | +14.1% |
| Financial income | 75/76B | €3,886 | €3,004 | -€882 | -22.7% |
| Recurring financial income | 75 | €3,886 | €3,004 | -€882 | -22.7% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €74,565 | €83,653 | +€9,088 | +12.2% |
| Income taxes | 67/77 | €16,074 | €21,381 | +€5,308 | +33.0% |
| Profit (loss) for the period | 9904 | €58,492 | €62,272 | +€3,781 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,492 | €62,272 | +€3,781 | +6.5% |
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 30 October 2026 via checked.be.