IRIS 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.
IRIS DENTAL
Largest movements
- Cash +€180,360
up €180,360 (+230.5%), from €78,238 to €258,598
mainly Net result for the year (+€134,045) and Depreciation (+€114,784)
- Tangible fixed assets -€114,784
down €114,784 (-19.4%), from €590,321 to €475,537
of which Land and buildings: -€77,630
- Receivables within one year +€23,673
new in 2023: €23,673
- Profit (loss) carried forward +€134,045
up €134,045 (+76.6%), from €174,948 to €308,993
- Trade debts -€25,127
down €25,127 (-95.1%), from €26,431 to €1,304
- Current portion of long-term debt -€17,476
no longer reported in 2023 (was €17,476)
- Other debts -€11,036
down €11,036 (-63.6%), from €17,354 to €6,318
- Tax, wage and social debts +€8,842
up €8,842 (+26.4%), from €33,510 to €42,352
of which Taxes: +€15,606
- Gross operating margin +€110,999
up €110,999 (+47.7%), from €232,856 to €343,855
- Taxes +€42,313
up €42,313 (+716.4%), from €5,906 to €48,219
- Financial charges +€15,666
up €15,666 (+272.5%), from €5,748 to €21,414
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €668,559 | €757,808 | +€89,249 | +13.3% |
| Fixed assets | 21/28 | €590,321 | €475,537 | -€114,784 | -19.4% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €590,321 | €475,537 | -€114,784 | -19.4% |
| Land and buildings | 22 | €458,527 | €380,897 | -€77,630 | -16.9% |
| Plant, machinery and equipment | 23 | €933 | €533 | -€400 | -42.8% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | €130,861 | €94,107 | -€36,754 | -28.1% |
| Current assets | 29/58 | €78,238 | €282,271 | +€204,033 | +260.8% |
| Amounts receivable within one year | 40/41 | - | €23,673 | +€23,673 | |
| Trade receivables | 40 | - | €23,673 | +€23,673 | |
| Cash at bank and in hand | 54/58 | €78,238 | €258,598 | +€180,360 | +230.5% |
| Total equity and liabilities | 10/49 | €668,559 | €757,808 | +€89,249 | +13.3% |
| Equity | 10/15 | €247,998 | €382,043 | +€134,045 | +54.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €54,450 | €54,450 | = | 0.0% |
| Distributable reserves | 133 | €54,450 | €54,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €174,948 | €308,993 | +€134,045 | +76.6% |
| Amounts payable | 17/49 | €420,561 | €375,765 | -€44,796 | -10.7% |
| Amounts payable after more than one year | 17 | €325,790 | €325,790 | +€0 | 0.0% |
| Financial debts | 170/4 | €325,790 | €325,790 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €94,771 | €49,974 | -€44,797 | -47.3% |
| Current portion of amounts payable after more than one year | 42 | €17,476 | - | -€17,476 | |
| Trade debts | 44 | €26,431 | €1,304 | -€25,127 | -95.1% |
| Suppliers | 440/4 | €26,431 | €1,304 | -€25,127 | -95.1% |
| Taxes, remuneration and social security | 45 | €33,510 | €42,352 | +€8,842 | +26.4% |
| Taxes | 450/3 | €14,482 | €30,088 | +€15,606 | +107.8% |
| Remuneration and social security | 454/9 | €19,028 | €12,264 | -€6,764 | -35.5% |
| Other amounts payable | 47/48 | €17,354 | €6,318 | -€11,036 | -63.6% |
| Remuneration, social security and pensions | 62 | €24,158 | €24,391 | +€233 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,781 | €114,784 | +€3 | 0.0% |
| Other operating charges | 640/8 | €2,255 | €1,003 | -€1,252 | -55.5% |
| Gross operating margin | 9900 | €232,856 | €343,855 | +€110,999 | +47.7% |
| Operating profit (loss) | 9901 | €91,662 | €203,677 | +€112,015 | +122.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €5,748 | €21,414 | +€15,666 | +272.5% |
| Recurring financial charges | 65 | €5,748 | €21,414 | +€15,666 | +272.5% |
| Profit (loss) for the period before taxes | 9903 | €85,914 | €182,264 | +€96,350 | +112.1% |
| Income taxes | 67/77 | €5,906 | €48,219 | +€42,313 | +716.4% |
| Profit (loss) for the period | 9904 | €80,008 | €134,045 | +€54,037 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,008 | €134,045 | +€54,037 | +67.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.