INDEX DENTAL: what changed
What changed
INDEX DENTAL
NACE 32.500, Manufacture of medical and dental instruments and supplies
filed annual accounts (NBB)
Net result for the year
€3,669
2024 · -€172,875+€176,544
Equity
€64,760
2024 · €61,091+€3,669
Cash
€27,961
2024 · €23,614+€4,347
Balance sheet total
€904,830
2024 · €973,779-€68,949
Largest movements
Assets
- Receivables within one year -€76,000
down €76,000 (-36.2%), from €210,142 to €134,142
of which Trade receivables: -€51,989
- Tangible fixed assets +€38,578
up €38,578 (+13.6%), from €283,784 to €322,362
of which Leasing and similar rights: +€64,206
- Intangible fixed assets -€28,982
down €28,982 (-8.1%), from €356,337 to €327,355
Equity and liabilities
- Trade debts -€157,973
down €157,973 (-66.0%), from €239,354 to €81,380
- Debts after one year +€90,139
up €90,139 (+19.9%), from €453,805 to €543,944
of which Other amounts payable: +€72,000
Income statement
- Gross operating margin +€145,728
up €145,728 (+44.0%), from €330,974 to €476,703
- Staff costs -€104,552
down €104,552 (-29.0%), from €360,190 to €255,639
- Depreciation +€24,314
up €24,314 (+20.4%), from €119,053 to €143,367
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€172,875
Gross operating margin
+€145,728
Staff costs
+€104,552
Depreciation
-€24,314
Write-downs
+€503
Other operating charges
-€1,089
Other operating items
-€51,424
Financial income
+€3,263
Financial charges
-€310
Taxes
-€365
Result 2025
€3,669
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€64,006
Investment
-€151,512
Financing
+€91,853
Cash 2024
€23,614
From operations (derived)
+€64,006
Net result for the year
+€3,669
Depreciation
+€143,367
Stocks and contracts
+€4,698
Receivables within one year
+€76,000
Deferred charges and accrued income
+€743
Trade debts
-€157,973
Tax, wage and social debts
-€6,437
Other debts
-€61
Investment (derived)
-€151,512
Investment in fixed assets (net)
-€151,512
Financing
+€91,853
Debts after one year
+€90,139
Current portion of long-term debt
+€1,714
Cash 2025
€27,961
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €973,779 | €904,830 | -€68,949 | -7.1% |
| Formation expenses | 20 | €2,731 | €1,280 | -€1,452 | -53.1% |
| Fixed assets | 21/28 | €640,297 | €649,894 | +€9,597 | +1.5% |
| Intangible fixed assets | 21 | €356,337 | €327,355 | -€28,982 | -8.1% |
| Tangible fixed assets | 22/27 | €283,784 | €322,362 | +€38,578 | +13.6% |
| Plant, machinery and equipment | 23 | €76,763 | €76,485 | -€278 | -0.4% |
| Furniture and vehicles | 24 | €44,531 | €31,813 | -€12,718 | -28.6% |
| Leasing and similar rights | 25 | €55,232 | €119,438 | +€64,206 | +116% |
| Other tangible fixed assets | 26 | €107,258 | €94,626 | -€12,632 | -11.8% |
| Financial fixed assets | 28 | €177 | €177 | = | 0.0% |
| Current assets | 29/58 | €330,751 | €253,656 | -€77,094 | -23.3% |
| Stocks and contracts in progress | 3 | €85,910 | €81,212 | -€4,698 | -5.5% |
| Stocks | 30/36 | €85,910 | €81,212 | -€4,698 | -5.5% |
| Amounts receivable within one year | 40/41 | €210,142 | €134,142 | -€76,000 | -36.2% |
| Trade receivables | 40 | €168,772 | €116,783 | -€51,989 | -30.8% |
| Other amounts receivable | 41 | €41,370 | €17,359 | -€24,011 | -58.0% |
| Cash at bank and in hand | 54/58 | €23,614 | €27,961 | +€4,347 | +18.4% |
| Deferred charges and accrued income | 490/1 | €11,085 | €10,341 | -€743 | -6.7% |
| Total equity and liabilities | 10/49 | €973,779 | €904,830 | -€68,949 | -7.1% |
| Equity | 10/15 | €61,091 | €64,760 | +€3,669 | +6.0% |
| Contributions | 10/11 | €325,000 | €325,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€263,909 | -€260,240 | +€3,669 | +1.4% |
| Amounts payable | 17/49 | €912,688 | €840,070 | -€72,618 | -8.0% |
| Amounts payable after more than one year | 17 | €453,805 | €543,944 | +€90,139 | +19.9% |
| Financial debts | 170/4 | €260,805 | €278,944 | +€18,139 | +7.0% |
| Other amounts payable | 178/9 | €193,000 | €265,000 | +€72,000 | +37.3% |
| Amounts payable within one year | 42/48 | €458,883 | €296,126 | -€162,757 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €35,733 | €37,447 | +€1,714 | +4.8% |
| Trade debts | 44 | €239,354 | €81,380 | -€157,973 | -66.0% |
| Suppliers | 440/4 | €239,354 | €81,380 | -€157,973 | -66.0% |
| Taxes, remuneration and social security | 45 | €27,309 | €20,871 | -€6,437 | -23.6% |
| Taxes | 450/3 | €183 | €310 | +€127 | +69.8% |
| Remuneration and social security | 454/9 | €27,126 | €20,561 | -€6,565 | -24.2% |
| Other amounts payable | 47/48 | €156,488 | €156,427 | -€61 | 0.0% |
| Remuneration, social security and pensions | 62 | €360,190 | €255,639 | -€104,552 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,053 | €143,367 | +€24,314 | +20.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €503 | - | -€503 | |
| Other operating charges | 640/8 | €4,513 | €5,602 | +€1,089 | +24.1% |
| Non-recurring operating charges | 66A | - | €51,424 | +€51,424 | |
| Gross operating margin | 9900 | €330,974 | €476,703 | +€145,728 | +44.0% |
| Operating profit (loss) | 9901 | -€153,285 | €20,671 | +€173,956 | |
| Financial income | 75/76B | €71 | €3,334 | +€3,263 | +4,579% |
| Recurring financial income | 75 | €71 | €3,334 | +€3,263 | +4,579% |
| Financial charges | 65/66B | €19,500 | €19,810 | +€310 | +1.6% |
| Recurring financial charges | 65 | €19,500 | €19,810 | +€310 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€172,714 | €4,195 | +€176,909 | |
| Income taxes | 67/77 | €161 | €526 | +€365 | +226% |
| Profit (loss) for the period | 9904 | -€172,875 | €3,669 | +€176,544 | |
| Profit (loss) for the period to be appropriated | 9905 | -€172,875 | €3,669 | +€176,544 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.