i-Dentiek: 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.
What changed
i-Dentiek
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€103,853
2024 · €99,688+€4,166
Equity
€379,109
2024 · €275,256+€103,853
Cash
€36,871
2024 · €40,714-€3,843
Balance sheet total
€1.7m
2024 · €1.7m-€46,232
Largest movements
Assets
- Tangible fixed assets -€46,224
down €46,224 (-2.7%), from €1.7m to €1.7m
of which Plant, machinery and equipment: -€32,454
Equity and liabilities
- Debts after one year -€152,898
down €152,898 (-12.1%), from €1.3m to €1.1m
- Reserves +€103,853
up €103,853 (+38.6%), from €269,056 to €372,909
Income statement
- Gross operating margin +€25,363
up €25,363 (+9.9%), from €255,596 to €280,959
- Staff costs +€17,437
up €17,437 (+54.6%), from €31,957 to €49,394
- Depreciation +€7,006
up €7,006 (+10.4%), from €67,603 to €74,609
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.
Result 2024
€99,688
Gross operating margin
+€25,363
Staff costs
-€17,437
Depreciation
-€7,006
Other operating charges
+€2,372
Financial charges
+€1,678
Taxes
-€804
Result 2025
€103,853
raises the resultlowers the result
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.
From operations
+€174,983
Investment
-€28,386
Financing
-€150,441
Cash 2024
€40,714
From operations (derived)
+€174,983
Net result for the year
+€103,853
Depreciation
+€74,609
Receivables within one year
-€2,759
Deferred charges and accrued income
-€1,076
Trade debts
+€1,662
Tax, wage and social debts
-€1,082
Other debts
-€3,117
Accrued charges and deferred income
+€2,893
Investment (derived)
-€28,386
Investment in fixed assets (net)
-€28,386
Financing
-€150,441
Debts after one year
-€152,898
Current portion of long-term debt
+€2,458
Cash 2025
€36,871
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,740,865 | €1,694,633 | -€46,232 | -2.7% |
| Fixed assets | 21/28 | €1,697,013 | €1,650,789 | -€46,224 | -2.7% |
| Tangible fixed assets | 22/27 | €1,697,013 | €1,650,789 | -€46,224 | -2.7% |
| Land and buildings | 22 | €1,594,485 | €1,582,146 | -€12,339 | -0.8% |
| Plant, machinery and equipment | 23 | €95,730 | €63,276 | -€32,454 | -33.9% |
| Furniture and vehicles | 24 | €6,798 | €5,367 | -€1,431 | -21.0% |
| Current assets | 29/58 | €43,853 | €43,844 | -€8 | 0.0% |
| Amounts receivable within one year | 40/41 | €104 | €2,863 | +€2,759 | +2,660% |
| Trade receivables | 40 | €104 | €0 | -€104 | -100% |
| Other amounts receivable | 41 | - | €2,863 | +€2,863 | |
| Cash at bank and in hand | 54/58 | €40,714 | €36,871 | -€3,843 | -9.4% |
| Deferred charges and accrued income | 490/1 | €3,035 | €4,111 | +€1,076 | +35.4% |
| Total equity and liabilities | 10/49 | €1,740,865 | €1,694,633 | -€46,232 | -2.7% |
| Equity | 10/15 | €275,256 | €379,109 | +€103,853 | +37.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €269,056 | €372,909 | +€103,853 | +38.6% |
| Distributable reserves | 133 | €269,056 | €372,909 | +€103,853 | +38.6% |
| Amounts payable | 17/49 | €1,465,609 | €1,315,524 | -€150,085 | -10.2% |
| Amounts payable after more than one year | 17 | €1,262,285 | €1,109,386 | -€152,898 | -12.1% |
| Financial debts | 170/4 | €1,262,285 | €1,109,386 | -€152,898 | -12.1% |
| Amounts payable within one year | 42/48 | €187,309 | €187,229 | -€80 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €150,441 | €152,898 | +€2,458 | +1.6% |
| Trade debts | 44 | €18,746 | €20,407 | +€1,662 | +8.9% |
| Suppliers | 440/4 | €18,746 | €20,407 | +€1,662 | +8.9% |
| Taxes, remuneration and social security | 45 | €9,834 | €8,752 | -€1,082 | -11.0% |
| Taxes | 450/3 | €6,400 | €67 | -€6,333 | -99.0% |
| Remuneration and social security | 454/9 | €3,434 | €8,685 | +€5,251 | +153% |
| Other amounts payable | 47/48 | €8,289 | €5,172 | -€3,117 | -37.6% |
| Accrued charges and deferred income | 492/3 | €16,016 | €18,909 | +€2,893 | +18.1% |
| Non-recurring operating income | 76A | - | €8,200 | +€8,200 | |
| Remuneration, social security and pensions | 62 | €31,957 | €49,394 | +€17,437 | +54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,603 | €74,609 | +€7,006 | +10.4% |
| Other operating charges | 640/8 | €3,725 | €1,353 | -€2,372 | -63.7% |
| Gross operating margin | 9900 | €255,596 | €280,959 | +€25,363 | +9.9% |
| Operating profit (loss) | 9901 | €152,311 | €155,602 | +€3,292 | +2.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €24,290 | €22,612 | -€1,678 | -6.9% |
| Recurring financial charges | 65 | €24,290 | €22,612 | -€1,678 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €128,021 | €132,990 | +€4,970 | +3.9% |
| Income taxes | 67/77 | €28,333 | €29,137 | +€804 | +2.8% |
| Profit (loss) for the period | 9904 | €99,688 | €103,853 | +€4,166 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €99,688 | €103,853 | +€4,166 | +4.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.