HY DENTAL: what changed
HY DENTAL
Largest movements
- Receivables after one year +€131,582
up €131,582 (+71.1%), from €185,151 to €316,733
- Receivables within one year -€26,479
no longer reported in 2024 (was €26,479)
- Cash +€21,602
up €21,602 (+145%), from €14,930 to €36,532
mainly Net result for the year (+€143,862) and Receivables within one year (+€26,479)
- Tangible fixed assets -€11,956
down €11,956 (-6.5%), from €183,568 to €171,613
of which Land and buildings: -€9,078
- Profit (loss) carried forward +€154,948
up €154,948 (+272%), from €57,048 to €211,996
- Debts after one year -€22,919
down €22,919 (-7.8%), from €293,953 to €271,033
- Trade debts -€22,279
down €22,279 (-64.3%), from €34,656 to €12,377
- Tax, wage and social debts +€16,207
up €16,207 (+110%), from €14,749 to €30,956
- Current portion of long-term debt -€10,367
down €10,367 (-30.0%), from €34,591 to €24,224
- Gross operating margin +€78,269
up €78,269 (+80.4%), from €97,378 to €175,647
- Depreciation -€15,168
down €15,168 (-55.9%), from €27,124 to €11,956
- Financial income +€12,985
up €12,985 (+534%), from €2,431 to €15,416
- Taxes +€5,141
up €5,141 (+36.3%), from €14,166 to €19,306
- Financial charges +€3,841
up €3,841 (+37.0%), from €10,370 to €14,211
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €468,153 | €583,742 | +€115,589 | +24.7% |
| Fixed assets | 21/28 | €236,982 | €227,494 | -€9,488 | -4.0% |
| Tangible fixed assets | 22/27 | €183,568 | €171,613 | -€11,956 | -6.5% |
| Land and buildings | 22 | €180,691 | €171,613 | -€9,078 | -5.0% |
| Furniture and vehicles | 24 | €2,878 | - | -€2,878 | |
| Financial fixed assets | 28 | €53,413 | €55,881 | +€2,468 | +4.6% |
| Current assets | 29/58 | €231,171 | €356,248 | +€125,077 | +54.1% |
| Amounts receivable after more than one year | 29 | €185,151 | €316,733 | +€131,582 | +71.1% |
| Other amounts receivable | 291 | €185,151 | €316,733 | +€131,582 | +71.1% |
| Amounts receivable within one year | 40/41 | €26,479 | - | -€26,479 | |
| Trade receivables | 40 | €26,479 | - | -€26,479 | |
| Cash at bank and in hand | 54/58 | €14,930 | €36,532 | +€21,602 | +145% |
| Deferred charges and accrued income | 490/1 | €4,610 | €2,983 | -€1,628 | -35.3% |
| Total equity and liabilities | 10/49 | €468,153 | €583,742 | +€115,589 | +24.7% |
| Equity | 10/15 | €90,204 | €245,152 | +€154,948 | +172% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €26,956 | €26,956 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €25,096 | €25,096 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,048 | €211,996 | +€154,948 | +272% |
| Amounts payable | 17/49 | €377,949 | €338,590 | -€39,358 | -10.4% |
| Amounts payable after more than one year | 17 | €293,953 | €271,033 | -€22,919 | -7.8% |
| Financial debts | 170/4 | €293,953 | €271,033 | -€22,919 | -7.8% |
| Amounts payable within one year | 42/48 | €83,996 | €67,557 | -€16,439 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €34,591 | €24,224 | -€10,367 | -30.0% |
| Trade debts | 44 | €34,656 | €12,377 | -€22,279 | -64.3% |
| Suppliers | 440/4 | €34,656 | €12,377 | -€22,279 | -64.3% |
| Taxes, remuneration and social security | 45 | €14,749 | €30,956 | +€16,207 | +110% |
| Taxes | 450/3 | €14,749 | €30,956 | +€16,207 | +110% |
| Remuneration, social security and pensions | 62 | €720 | - | -€720 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,124 | €11,956 | -€15,168 | -55.9% |
| Other operating charges | 640/8 | €2,025 | €1,729 | -€296 | -14.6% |
| Gross operating margin | 9900 | €97,378 | €175,647 | +€78,269 | +80.4% |
| Operating profit (loss) | 9901 | €67,509 | €161,963 | +€94,453 | +140% |
| Financial income | 75/76B | €2,431 | €15,416 | +€12,985 | +534% |
| Recurring financial income | 75 | €2,431 | €15,416 | +€12,985 | +534% |
| Financial charges | 65/66B | €10,370 | €14,211 | +€3,841 | +37.0% |
| Recurring financial charges | 65 | €10,370 | €14,211 | +€3,841 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | €59,571 | €163,168 | +€103,597 | +174% |
| Income taxes | 67/77 | €14,166 | €19,306 | +€5,141 | +36.3% |
| Profit (loss) for the period | 9904 | €45,405 | €143,862 | +€98,456 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €45,405 | €143,862 | +€98,456 | +217% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.