NB 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.
NB DENTAL
Largest movements
- Cash -€5,725
down €5,725 (-8.3%), from €69,033 to €63,308
mainly Tax, wage and social debts (-€13,815) and Other debts (-€3,785)
- Receivables within one year -€1,931
down €1,931 (-37.6%), from €5,136 to €3,205
of which Other amounts receivable: -€1,953
- Tax, wage and social debts -€13,815
down €13,815 (-72.6%), from €19,036 to €5,221
of which Taxes: -€13,695
- Reserves +€9,005
up €9,005 (+16.0%), from €56,233 to €65,238
- Other debts -€3,785
down €3,785 (-100%), from €3,785 to €0
- Financial charges +€29,027
up €29,027 (+8,474%), from €343 to €29,369
- Taxes -€7,659
down €7,659 (-59.5%), from €12,880 to €5,221
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 | €82,428 | €73,721 | -€8,707 | -10.6% |
| Fixed assets | 21/28 | €752 | €229 | -€523 | -69.5% |
| Tangible fixed assets | 22/27 | €752 | €229 | -€523 | -69.5% |
| Furniture and vehicles | 24 | €752 | €229 | -€523 | -69.5% |
| Current assets | 29/58 | €81,676 | €73,492 | -€8,184 | -10.0% |
| Amounts receivable within one year | 40/41 | €5,136 | €3,205 | -€1,931 | -37.6% |
| Trade receivables | 40 | - | €22 | +€22 | |
| Other amounts receivable | 41 | €5,136 | €3,183 | -€1,953 | -38.0% |
| Cash at bank and in hand | 54/58 | €69,033 | €63,308 | -€5,725 | -8.3% |
| Deferred charges and accrued income | 490/1 | €7,507 | €6,979 | -€528 | -7.0% |
| Total equity and liabilities | 10/49 | €82,428 | €73,721 | -€8,707 | -10.6% |
| Equity | 10/15 | €58,733 | €67,738 | +€9,005 | +15.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €56,233 | €65,238 | +€9,005 | +16.0% |
| Distributable reserves | 133 | €56,233 | €65,238 | +€9,005 | +16.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,694 | €5,983 | -€17,711 | -74.7% |
| Amounts payable within one year | 42/48 | €23,609 | €5,827 | -€17,782 | -75.3% |
| Trade debts | 44 | €788 | €606 | -€182 | -23.1% |
| Suppliers | 440/4 | €788 | €606 | -€182 | -23.1% |
| Taxes, remuneration and social security | 45 | €19,036 | €5,221 | -€13,815 | -72.6% |
| Taxes | 450/3 | €18,916 | €5,221 | -€13,695 | -72.4% |
| Remuneration and social security | 454/9 | €120 | €0 | -€120 | -100% |
| Other amounts payable | 47/48 | €3,785 | €0 | -€3,785 | -100% |
| Accrued charges and deferred income | 492/3 | €85 | €156 | +€71 | +83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €523 | €523 | = | 0.0% |
| Other operating charges | 640/8 | €288 | €259 | -€29 | -10.2% |
| Gross operating margin | 9900 | €43,948 | €44,243 | +€296 | +0.7% |
| Operating profit (loss) | 9901 | €43,137 | €43,462 | +€325 | +0.8% |
| Financial income | 75/76B | - | €133 | +€133 | |
| Recurring financial income | 75 | - | €133 | +€133 | |
| Financial charges | 65/66B | €343 | €29,369 | +€29,027 | +8,474% |
| Recurring financial charges | 65 | €343 | €29,369 | +€29,027 | +8,474% |
| Profit (loss) for the period before taxes | 9903 | €42,794 | €14,226 | -€28,569 | -66.8% |
| Income taxes | 67/77 | €12,880 | €5,221 | -€7,659 | -59.5% |
| Profit (loss) for the period | 9904 | €29,914 | €9,005 | -€20,909 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,914 | €9,005 | -€20,909 | -69.9% |
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 16 October 2026 via checked.be.