HNB 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.
HNB DENTAL
Largest movements
- Financial fixed assets +€121,000
new in 2025: €121,000
- Receivables within one year +€58,709
up €58,709 (+126%), from €46,471 to €105,180
of which Other amounts receivable: +€29,416
- Tangible fixed assets -€14,152
down €14,152 (-36.5%), from €38,757 to €24,605
of which Leasing and similar rights: -€10,329
- Deferred charges and accrued income -€11,586
down €11,586 (-92.6%), from €12,509 to €922
- Cash -€8,289
down €8,289 (-62.4%), from €13,286 to €4,997
mainly Investment in fixed assets (net) (-€121,000) and Receivables within one year (-€58,709)
- Reserves +€87,000
up €87,000 (+171%), from €51,000 to €138,000
- Other debts +€40,000
new in 2025: €40,000
- Tax, wage and social debts +€15,530
up €15,530 (+44.5%), from €34,886 to €50,416
- Trade debts +€12,941
up €12,941 (+678%), from €1,908 to €14,849
- Debts after one year -€10,851
down €10,851 (-96.3%), from €11,265 to €414
- Gross operating margin +€82,768
up €82,768 (+180%), from €46,092 to €128,860
- Taxes +€16,672
up €16,672 (+193%), from €8,622 to €25,294
- Depreciation +€1,665
up €1,665 (+13.3%), from €12,486 to €14,152
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 | €111,023 | €256,705 | +€145,682 | +131% |
| Fixed assets | 21/28 | €38,757 | €145,605 | +€106,848 | +276% |
| Tangible fixed assets | 22/27 | €38,757 | €24,605 | -€14,152 | -36.5% |
| Plant, machinery and equipment | 23 | €1,010 | €593 | -€417 | -41.3% |
| Furniture and vehicles | 24 | €3,630 | €2,187 | -€1,443 | -39.8% |
| Leasing and similar rights | 25 | €25,835 | €15,507 | -€10,329 | -40.0% |
| Other tangible fixed assets | 26 | €8,282 | €6,318 | -€1,964 | -23.7% |
| Financial fixed assets | 28 | - | €121,000 | +€121,000 | |
| Current assets | 29/58 | €72,266 | €111,099 | +€38,834 | +53.7% |
| Amounts receivable within one year | 40/41 | €46,471 | €105,180 | +€58,709 | +126% |
| Trade receivables | 40 | - | €29,293 | +€29,293 | |
| Other amounts receivable | 41 | €46,471 | €75,887 | +€29,416 | +63.3% |
| Cash at bank and in hand | 54/58 | €13,286 | €4,997 | -€8,289 | -62.4% |
| Deferred charges and accrued income | 490/1 | €12,509 | €922 | -€11,586 | -92.6% |
| Total equity and liabilities | 10/49 | €111,023 | €256,705 | +€145,682 | +131% |
| Equity | 10/15 | €52,541 | €140,175 | +€87,634 | +167% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €51,000 | €138,000 | +€87,000 | +171% |
| Distributable reserves | 133 | €51,000 | €138,000 | +€87,000 | +171% |
| Profit (loss) carried forward | 14 | €541 | €1,175 | +€634 | +117% |
| Amounts payable | 17/49 | €58,481 | €116,530 | +€58,049 | +99.3% |
| Amounts payable after more than one year | 17 | €11,265 | €414 | -€10,851 | -96.3% |
| Financial debts | 170/4 | €11,265 | €414 | -€10,851 | -96.3% |
| Amounts payable within one year | 42/48 | €47,217 | €116,116 | +€68,900 | +146% |
| Current portion of amounts payable after more than one year | 42 | €10,423 | €10,851 | +€428 | +4.1% |
| Trade debts | 44 | €1,908 | €14,849 | +€12,941 | +678% |
| Suppliers | 440/4 | €1,908 | €14,849 | +€12,941 | +678% |
| Taxes, remuneration and social security | 45 | €34,886 | €50,416 | +€15,530 | +44.5% |
| Taxes | 450/3 | €34,886 | €50,416 | +€15,530 | +44.5% |
| Other amounts payable | 47/48 | - | €40,000 | +€40,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,486 | €14,152 | +€1,665 | +13.3% |
| Other operating charges | 640/8 | €2,302 | €2,871 | +€569 | +24.7% |
| Gross operating margin | 9900 | €46,092 | €128,860 | +€82,768 | +180% |
| Operating profit (loss) | 9901 | €31,304 | €111,837 | +€80,534 | +257% |
| Financial income | 75/76B | €1,245 | €2,232 | +€986 | +79.2% |
| Recurring financial income | 75 | €1,245 | €2,232 | +€986 | +79.2% |
| Financial charges | 65/66B | €1,594 | €1,141 | -€453 | -28.4% |
| Recurring financial charges | 65 | €1,594 | €1,141 | -€453 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €30,955 | €112,928 | +€81,972 | +265% |
| Income taxes | 67/77 | €8,622 | €25,294 | +€16,672 | +193% |
| Profit (loss) for the period | 9904 | €22,333 | €87,634 | +€65,300 | +292% |
| Profit (loss) for the period to be appropriated | 9905 | €22,333 | €87,634 | +€65,300 | +292% |
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 24 October 2026 via checked.be.