iDental Services: 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.
iDental Services
Largest movements
- Current investments -€498,436
no longer reported in 2025 (was €498,436)
- Deferred charges and accrued income +€51,480
up €51,480 (+618%), from €8,336 to €59,816
- Receivables within one year -€44,036
down €44,036 (-9.6%), from €456,509 to €412,474
of which Other amounts receivable: -€47,768
- Cash +€22,055
up €22,055 (+106%), from €20,766 to €42,821
mainly Current investments (+€498,436) and Receivables within one year (+€44,036)
- Tangible fixed assets -€19,740
down €19,740 (-19.6%), from €100,889 to €81,148
of which Furniture and vehicles: -€17,402
- Other debts -€449,933
down €449,933 (-64.3%), from €700,000 to €250,067
- Debts after one year -€21,727
down €21,727 (-85.5%), from €25,423 to €3,696
- Profit (loss) carried forward -€19,389
down €19,389, from €1,156 to -€18,232
- Financial income -€946,722
down €946,722 (-93.3%), from €1.0m to €67,579
of which Non-recurring financial income: -€1.0m
- Gross operating margin +€83,467
up €83,467 (+64.2%), from -€130,088 to -€46,621
- Financial charges +€2,438
up €2,438 (+22.5%), from €10,826 to €13,264
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 | €1,086,975 | €598,093 | -€488,882 | -45.0% |
| Formation expenses | 20 | €290 | €85 | -€205 | -70.6% |
| Fixed assets | 21/28 | €102,639 | €82,898 | -€19,740 | -19.2% |
| Tangible fixed assets | 22/27 | €100,889 | €81,148 | -€19,740 | -19.6% |
| Land and buildings | 22 | €47,485 | €45,549 | -€1,936 | -4.1% |
| Plant, machinery and equipment | 23 | €1,411 | €1,215 | -€196 | -13.9% |
| Furniture and vehicles | 24 | €51,433 | €34,031 | -€17,402 | -33.8% |
| Other tangible fixed assets | 26 | €560 | €353 | -€207 | -36.9% |
| Financial fixed assets | 28 | €1,750 | €1,750 | = | 0.0% |
| Current assets | 29/58 | €984,046 | €515,110 | -€468,936 | -47.7% |
| Amounts receivable within one year | 40/41 | €456,509 | €412,474 | -€44,036 | -9.6% |
| Trade receivables | 40 | €401,586 | €405,319 | +€3,733 | +0.9% |
| Other amounts receivable | 41 | €54,923 | €7,154 | -€47,768 | -87.0% |
| Current investments | 50/53 | €498,436 | - | -€498,436 | |
| Cash at bank and in hand | 54/58 | €20,766 | €42,821 | +€22,055 | +106% |
| Deferred charges and accrued income | 490/1 | €8,336 | €59,816 | +€51,480 | +618% |
| Total equity and liabilities | 10/49 | €1,086,975 | €598,093 | -€488,882 | -45.0% |
| Equity | 10/15 | €340,493 | €321,105 | -€19,389 | -5.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | - | -€10,000 | |
| Other | 1109/19 | €10,000 | - | -€10,000 | |
| Reserves | 13 | €329,337 | €329,337 | = | 0.0% |
| Distributable reserves | 133 | €329,337 | €329,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,156 | -€18,232 | -€19,389 | |
| Amounts payable | 17/49 | €746,482 | €276,989 | -€469,493 | -62.9% |
| Amounts payable after more than one year | 17 | €25,423 | €3,696 | -€21,727 | -85.5% |
| Financial debts | 170/4 | €25,423 | €3,696 | -€21,727 | -85.5% |
| Amounts payable within one year | 42/48 | €721,059 | €273,293 | -€447,766 | -62.1% |
| Current portion of amounts payable after more than one year | 42 | €20,979 | €21,727 | +€748 | +3.6% |
| Trade debts | 44 | €80 | €1,494 | +€1,414 | +1,769% |
| Suppliers | 440/4 | €80 | €1,494 | +€1,414 | +1,769% |
| Taxes, remuneration and social security | 45 | - | €5 | +€5 | |
| Taxes | 450/3 | - | €5 | +€5 | |
| Other amounts payable | 47/48 | €700,000 | €250,067 | -€449,933 | -64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,390 | €25,233 | -€157 | -0.6% |
| Other operating charges | 640/8 | €1,363 | €1,414 | +€51 | +3.7% |
| Non-recurring operating charges | 66A | €1,618 | - | -€1,618 | |
| Gross operating margin | 9900 | -€130,088 | -€46,621 | +€83,467 | +64.2% |
| Operating profit (loss) | 9901 | -€158,460 | -€73,268 | +€85,192 | +53.8% |
| Financial income | 75/76B | €1,014,301 | €67,579 | -€946,722 | -93.3% |
| Recurring financial income | 75 | €6,781 | €67,579 | +€60,798 | +897% |
| Non-recurring financial income | 76B | €1,007,520 | - | -€1.0m | |
| Financial charges | 65/66B | €10,826 | €13,264 | +€2,438 | +22.5% |
| Recurring financial charges | 65 | €10,826 | €13,264 | +€2,438 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €845,015 | -€18,953 | -€863,968 | |
| Income taxes | 67/77 | €474 | €436 | -€38 | -8.1% |
| Profit (loss) for the period | 9904 | €844,541 | -€19,389 | -€863,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €844,541 | -€19,389 | -€863,930 |
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 13 October 2026 via checked.be.