HLS 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.
HLS DENTAL
Largest movements
- Tangible fixed assets -€64,251
down €64,251 (-9.9%), from €651,134 to €586,882
of which Other tangible fixed assets: -€50,571
- Receivables within one year +€46,450
up €46,450 (+171.1%), from €27,145 to €73,596
- Cash +€16,684
up €16,684 (+35.8%), from €46,566 to €63,251
mainly Depreciation (+€134,542) and Net result for the year (+€41,995)
- Current investments -€10,341
down €10,341 (-40.2%), from €25,752 to €15,411
- Debts after one year -€68,290
down €68,290 (-10.1%), from €675,406 to €607,116
- Profit (loss) carried forward +€41,995
up €41,995 (+35.9%), from -€117,003 to -€75,009
- Other debts -€9,369
down €9,369 (-92.3%), from €10,150 to €781
- Trade debts +€8,950
up €8,950 (+34.8%), from €25,697 to €34,647
- Tax, wage and social debts +€8,657
up €8,657 (+50.4%), from €17,180 to €25,837
of which Remuneration and social security: +€8,371
- Gross operating margin +€98,844
up €98,844 (+33.8%), from €292,439 to €391,283
- Staff costs +€66,650
up €66,650 (+57.9%), from €115,021 to €181,671
- Depreciation +€7,367
up €7,367 (+5.8%), from €127,175 to €134,542
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 | €751,378 | €740,133 | -€11,245 | -1.5% |
| Fixed assets | 21/28 | €651,134 | €586,882 | -€64,251 | -9.9% |
| Tangible fixed assets | 22/27 | €651,134 | €586,882 | -€64,251 | -9.9% |
| Plant, machinery and equipment | 23 | - | €8,154 | +€8,154 | |
| Furniture and vehicles | 24 | €257,581 | €235,747 | -€21,834 | -8.5% |
| Other tangible fixed assets | 26 | €393,553 | €342,982 | -€50,571 | -12.8% |
| Current assets | 29/58 | €100,244 | €153,250 | +€53,006 | +52.9% |
| Amounts receivable within one year | 40/41 | €27,145 | €73,596 | +€46,450 | +171.1% |
| Other amounts receivable | 41 | €27,145 | €73,596 | +€46,450 | +171.1% |
| Current investments | 50/53 | €25,752 | €15,411 | -€10,341 | -40.2% |
| Cash at bank and in hand | 54/58 | €46,566 | €63,251 | +€16,684 | +35.8% |
| Deferred charges and accrued income | 490/1 | €781 | €992 | +€212 | +27.1% |
| Total equity and liabilities | 10/49 | €751,378 | €740,133 | -€11,245 | -1.5% |
| Equity | 10/15 | -€111,003 | -€69,009 | +€41,995 | +37.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,003 | -€75,009 | +€41,995 | +35.9% |
| Amounts payable | 17/49 | €862,381 | €809,141 | -€53,240 | -6.2% |
| Amounts payable after more than one year | 17 | €675,406 | €607,116 | -€68,290 | -10.1% |
| Financial debts | 170/4 | €675,406 | €607,116 | -€68,290 | -10.1% |
| Amounts payable within one year | 42/48 | €153,659 | €160,305 | +€6,646 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €65,741 | €68,290 | +€2,549 | +3.9% |
| Trade debts | 44 | €25,697 | €34,647 | +€8,950 | +34.8% |
| Suppliers | 440/4 | €25,697 | €34,647 | +€8,950 | +34.8% |
| Advances received on contracts in progress | 46 | €34,892 | €30,750 | -€4,143 | -11.9% |
| Taxes, remuneration and social security | 45 | €17,180 | €25,837 | +€8,657 | +50.4% |
| Taxes | 450/3 | €3 | €289 | +€287 | +10659.1% |
| Remuneration and social security | 454/9 | €17,177 | €25,547 | +€8,371 | +48.7% |
| Other amounts payable | 47/48 | €10,150 | €781 | -€9,369 | -92.3% |
| Accrued charges and deferred income | 492/3 | €33,316 | €41,721 | +€8,404 | +25.2% |
| Remuneration, social security and pensions | 62 | €115,021 | €181,671 | +€66,650 | +57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,175 | €134,542 | +€7,367 | +5.8% |
| Other operating charges | 640/8 | €1,491 | €1,474 | -€18 | -1.2% |
| Gross operating margin | 9900 | €292,439 | €391,283 | +€98,844 | +33.8% |
| Operating profit (loss) | 9901 | €48,752 | €73,596 | +€24,845 | +51.0% |
| Financial income | 75/76B | €5 | €20 | +€15 | +328.8% |
| Recurring financial income | 75 | €5 | €20 | +€15 | +328.8% |
| Financial charges | 65/66B | €33,410 | €31,616 | -€1,793 | -5.4% |
| Recurring financial charges | 65 | €33,410 | €31,616 | -€1,793 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €15,347 | €42,000 | +€26,653 | +173.7% |
| Income taxes | 67/77 | - | €5 | +€5 | |
| Profit (loss) for the period | 9904 | €15,347 | €41,995 | +€26,648 | +173.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,347 | €41,995 | +€26,648 | +173.6% |
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 9 October 2026 via checked.be.