N. 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.
N. Dental
Largest movements
- Cash +€340,628
up €340,628 (+113%), from €302,664 to €643,292
mainly Net result for the year (+€401,572) and Depreciation (+€138,455)
- Tangible fixed assets -€94,586
down €94,586 (-8.1%), from €1.2m to €1.1m
of which Land and buildings: -€49,369
- Receivables within one year +€71,878
up €71,878 (+36.8%), from €195,299 to €267,177
of which Other amounts receivable: +€50,006
- Deferred charges and accrued income +€34,644
up €34,644 (+189%), from €18,316 to €52,960
- Reserves +€401,572
up €401,572 (+48.7%), from €825,023 to €1.2m
- Debts after one year -€125,249
down €125,249 (-19.7%), from €636,883 to €511,635
- Tax, wage and social debts +€64,765
up €64,765 (+273%), from €23,740 to €88,505
of which Taxes: +€60,579
- Trade debts +€27,751
up €27,751 (+60.9%), from €45,550 to €73,301
- Other debts -€24,175
no longer reported in 2025 (was €24,175)
- Gross operating margin +€370,641
up €370,641 (+60.3%), from €614,715 to €985,355
- Taxes +€106,121
up €106,121 (+136%), from €78,262 to €184,383
- Depreciation +€23,909
up €23,909 (+20.9%), from €114,547 to €138,455
- Staff costs +€22,331
up €22,331 (+11.0%), from €203,891 to €226,222
- Other operating charges +€11,570
up €11,570 (+160%), from €7,219 to €18,789
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 | €1,804,532 | €2,157,096 | +€352,564 | +19.5% |
| Fixed assets | 21/28 | €1,175,253 | €1,080,667 | -€94,586 | -8.0% |
| Tangible fixed assets | 22/27 | €1,174,890 | €1,080,304 | -€94,586 | -8.1% |
| Land and buildings | 22 | €731,021 | €681,652 | -€49,369 | -6.8% |
| Plant, machinery and equipment | 23 | €170,953 | €161,185 | -€9,768 | -5.7% |
| Furniture and vehicles | 24 | €24,511 | €15,959 | -€8,552 | -34.9% |
| Leasing and similar rights | 25 | €248,405 | €221,508 | -€26,897 | -10.8% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €629,279 | €1,076,429 | +€447,150 | +71.1% |
| Amounts receivable after more than one year | 29 | €113,000 | €113,000 | = | 0.0% |
| Other amounts receivable | 291 | €113,000 | €113,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €195,299 | €267,177 | +€71,878 | +36.8% |
| Trade receivables | 40 | €73,010 | €94,882 | +€21,872 | +30.0% |
| Other amounts receivable | 41 | €122,290 | €172,295 | +€50,006 | +40.9% |
| Cash at bank and in hand | 54/58 | €302,664 | €643,292 | +€340,628 | +113% |
| Deferred charges and accrued income | 490/1 | €18,316 | €52,960 | +€34,644 | +189% |
| Total equity and liabilities | 10/49 | €1,804,532 | €2,157,096 | +€352,564 | +19.5% |
| Equity | 10/15 | €867,546 | €1,269,117 | +€401,572 | +46.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €825,023 | €1,226,595 | +€401,572 | +48.7% |
| Distributable reserves | 133 | €825,023 | €1,226,595 | +€401,572 | +48.7% |
| Profit (loss) carried forward | 14 | €23,923 | €23,923 | = | 0.0% |
| Amounts payable | 17/49 | €936,986 | €887,979 | -€49,007 | -5.2% |
| Amounts payable after more than one year | 17 | €636,883 | €511,635 | -€125,249 | -19.7% |
| Financial debts | 170/4 | €636,883 | €511,635 | -€125,249 | -19.7% |
| Amounts payable within one year | 42/48 | €232,121 | €287,126 | +€55,004 | +23.7% |
| Current portion of amounts payable after more than one year | 42 | €138,656 | €125,320 | -€13,336 | -9.6% |
| Trade debts | 44 | €45,550 | €73,301 | +€27,751 | +60.9% |
| Suppliers | 440/4 | €45,550 | €73,301 | +€27,751 | +60.9% |
| Taxes, remuneration and social security | 45 | €23,740 | €88,505 | +€64,765 | +273% |
| Taxes | 450/3 | €5,835 | €66,414 | +€60,579 | +1,038% |
| Remuneration and social security | 454/9 | €17,904 | €22,090 | +€4,186 | +23.4% |
| Other amounts payable | 47/48 | €24,175 | - | -€24,175 | |
| Accrued charges and deferred income | 492/3 | €67,982 | €89,219 | +€21,237 | +31.2% |
| Remuneration, social security and pensions | 62 | €203,891 | €226,222 | +€22,331 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,547 | €138,455 | +€23,909 | +20.9% |
| Other operating charges | 640/8 | €7,219 | €18,789 | +€11,570 | +160% |
| Gross operating margin | 9900 | €614,715 | €985,355 | +€370,641 | +60.3% |
| Operating profit (loss) | 9901 | €289,058 | €601,889 | +€312,831 | +108% |
| Financial income | 75/76B | €6,364 | €11,219 | +€4,856 | +76.3% |
| Recurring financial income | 75 | €6,364 | €11,219 | +€4,856 | +76.3% |
| Financial charges | 65/66B | €20,714 | €27,153 | +€6,439 | +31.1% |
| Recurring financial charges | 65 | €20,714 | €27,153 | +€6,439 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €274,708 | €585,955 | +€311,247 | +113% |
| Income taxes | 67/77 | €78,262 | €184,383 | +€106,121 | +136% |
| Profit (loss) for the period | 9904 | €196,446 | €401,572 | +€205,126 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €196,446 | €401,572 | +€205,126 | +104% |
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 23 October 2026 via checked.be.