NAAM DENTAIRE: what changed
NAAM DENTAIRE
Largest movements
- Tangible fixed assets +€235,295
up €235,295 (+149%), from €158,086 to €393,381
of which Other tangible fixed assets: +€264,492
- Receivables within one year +€162,386
up €162,386 (+339%), from €47,950 to €210,336
of which Other amounts receivable: +€172,386
- Cash -€142,560
down €142,560 (-39.7%), from €359,533 to €216,972
mainly Other debts (-€279,774) and Investment in fixed assets (net) (-€278,118)
- Deferred charges and accrued income -€100,842
down €100,842 (-88.8%), from €113,520 to €12,678
- Intangible fixed assets -€71,151
no longer reported in 2026 (was €71,151)
- Other debts -€279,774
down €279,774 (-89.4%), from €312,965 to €33,192
- Reserves +€182,717
up €182,717 (+52.4%), from €348,501 to €531,218
- Debts after one year +€130,349
new in 2026: €130,349
- Current portion of long-term debt +€38,497
new in 2026: €38,497
- Trade debts +€11,092
up €11,092 (+166%), from €6,673 to €17,765
- Financial income +€33,084
up €33,084 (+107%), from €30,902 to €63,986
- Depreciation +€9,543
up €9,543 (+9.1%), from €104,431 to €113,973
- Gross operating margin -€5,691
down €5,691 (-1.2%), from €482,326 to €476,636
- Financial charges +€5,266
up €5,266 (+105%), from €5,024 to €10,291
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €754,439 | €837,567 | +€83,128 | +11.0% |
| Fixed assets | 21/28 | €233,437 | €397,581 | +€164,144 | +70.3% |
| Intangible fixed assets | 21 | €71,151 | - | -€71,151 | |
| Tangible fixed assets | 22/27 | €158,086 | €393,381 | +€235,295 | +149% |
| Plant, machinery and equipment | 23 | €61,639 | €42,270 | -€19,369 | -31.4% |
| Furniture and vehicles | 24 | €30,267 | €20,438 | -€9,828 | -32.5% |
| Other tangible fixed assets | 26 | €66,180 | €330,673 | +€264,492 | +400% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €521,002 | €439,986 | -€81,016 | -15.6% |
| Amounts receivable within one year | 40/41 | €47,950 | €210,336 | +€162,386 | +339% |
| Trade receivables | 40 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 41 | €37,950 | €210,336 | +€172,386 | +454% |
| Cash at bank and in hand | 54/58 | €359,533 | €216,972 | -€142,560 | -39.7% |
| Deferred charges and accrued income | 490/1 | €113,520 | €12,678 | -€100,842 | -88.8% |
| Total equity and liabilities | 10/49 | €754,439 | €837,567 | +€83,128 | +11.0% |
| Equity | 10/15 | €354,801 | €537,518 | +€182,717 | +51.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €348,501 | €531,218 | +€182,717 | +52.4% |
| Distributable reserves | 133 | €348,501 | €531,218 | +€182,717 | +52.4% |
| Amounts payable | 17/49 | €399,638 | €300,049 | -€99,589 | -24.9% |
| Amounts payable after more than one year | 17 | - | €130,349 | +€130,349 | |
| Financial debts | 170/4 | - | €130,349 | +€130,349 | |
| Amounts payable within one year | 42/48 | €399,638 | €169,700 | -€229,938 | -57.5% |
| Current portion of amounts payable after more than one year | 42 | - | €38,497 | +€38,497 | |
| Financial debts | 43 | €80,000 | €80,000 | = | 0.0% |
| Credit institutions | 430/8 | €80,000 | €80,000 | = | 0.0% |
| Trade debts | 44 | €6,673 | €17,765 | +€11,092 | +166% |
| Suppliers | 440/4 | €6,673 | €17,765 | +€11,092 | +166% |
| Taxes, remuneration and social security | 45 | - | €247 | +€247 | |
| Remuneration and social security | 454/9 | - | €247 | +€247 | |
| Other amounts payable | 47/48 | €312,965 | €33,192 | -€279,774 | -89.4% |
| Remuneration, social security and pensions | 62 | €166,844 | €168,683 | +€1,839 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,431 | €113,973 | +€9,543 | +9.1% |
| Other operating charges | 640/8 | €899 | €2,865 | +€1,967 | +219% |
| Gross operating margin | 9900 | €482,326 | €476,636 | -€5,691 | -1.2% |
| Operating profit (loss) | 9901 | €210,153 | €191,114 | -€19,039 | -9.1% |
| Financial income | 75/76B | €30,902 | €63,986 | +€33,084 | +107% |
| Recurring financial income | 75 | €30,902 | €63,986 | +€33,084 | +107% |
| Financial charges | 65/66B | €5,024 | €10,291 | +€5,266 | +105% |
| Recurring financial charges | 65 | €5,024 | €10,291 | +€5,266 | +105% |
| Profit (loss) for the period before taxes | 9903 | €236,031 | €244,809 | +€8,779 | +3.7% |
| Income taxes | 67/77 | €66,335 | €62,093 | -€4,243 | -6.4% |
| Profit (loss) for the period | 9904 | €169,695 | €182,717 | +€13,022 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €169,695 | €182,717 | +€13,022 | +7.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.