NCDC 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.
NCDC DENTAL
Largest movements
- Cash +€32,915
up €32,915 (+122%), from €26,962 to €59,877
mainly Net result for the year (+€75,358) and Receivables within one year (+€22,826)
- Receivables within one year -€22,826
down €22,826 (-35.0%), from €65,203 to €42,378
of which Trade receivables: -€16,102
- Tangible fixed assets -€6,397
down €6,397 (-21.2%), from €30,123 to €23,726
- Debts after one year -€5,740
down €5,740 (-29.4%), from €19,529 to €13,789
- Tax, wage and social debts +€2,799
up €2,799 (+46.6%), from €6,003 to €8,802
- Other debts +€2,382
up €2,382 (+3.3%), from €72,976 to €75,358
- Current portion of long-term debt +€1,883
up €1,883 (+34.1%), from €5,515 to €7,398
- Trade debts +€1,814
new in 2025: €1,814
- Staff costs -€19,821
down €19,821 (-99.7%), from €19,875 to €54
- Gross operating margin -€15,664
down €15,664 (-13.1%), from €119,998 to €104,334
- Taxes +€1,796
up €1,796 (+9.4%), from €19,003 to €20,799
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 | €123,935 | €127,085 | +€3,150 | +2.5% |
| Fixed assets | 21/28 | €30,423 | €24,026 | -€6,397 | -21.0% |
| Tangible fixed assets | 22/27 | €30,123 | €23,726 | -€6,397 | -21.2% |
| Furniture and vehicles | 24 | €30,123 | €23,726 | -€6,397 | -21.2% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €93,511 | €103,058 | +€9,547 | +10.2% |
| Amounts receivable within one year | 40/41 | €65,203 | €42,378 | -€22,826 | -35.0% |
| Trade receivables | 40 | €16,834 | €732 | -€16,102 | -95.7% |
| Other amounts receivable | 41 | €48,369 | €41,645 | -€6,724 | -13.9% |
| Cash at bank and in hand | 54/58 | €26,962 | €59,877 | +€32,915 | +122% |
| Deferred charges and accrued income | 490/1 | €1,346 | €804 | -€542 | -40.3% |
| Total equity and liabilities | 10/49 | €123,935 | €127,085 | +€3,150 | +2.5% |
| Equity | 10/15 | €19,912 | €19,912 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,312 | €1,312 | = | 0.0% |
| Distributable reserves | 133 | €1,312 | €1,312 | = | 0.0% |
| Amounts payable | 17/49 | €104,023 | €107,173 | +€3,150 | +3.0% |
| Amounts payable after more than one year | 17 | €19,529 | €13,789 | -€5,740 | -29.4% |
| Financial debts | 170/4 | €19,529 | €13,789 | -€5,740 | -29.4% |
| Amounts payable within one year | 42/48 | €84,494 | €93,384 | +€8,890 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €5,515 | €7,398 | +€1,883 | +34.1% |
| Financial debts | 43 | - | €12 | +€12 | |
| Credit institutions | 430/8 | - | €12 | +€12 | |
| Trade debts | 44 | - | €1,814 | +€1,814 | |
| Suppliers | 440/4 | - | €1,814 | +€1,814 | |
| Taxes, remuneration and social security | 45 | €6,003 | €8,802 | +€2,799 | +46.6% |
| Taxes | 450/3 | €6,003 | €8,802 | +€2,799 | +46.6% |
| Other amounts payable | 47/48 | €72,976 | €75,358 | +€2,382 | +3.3% |
| Non-recurring operating income | 76A | €5,757 | - | -€5,757 | |
| Remuneration, social security and pensions | 62 | €19,875 | €54 | -€19,821 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,522 | €7,576 | +€1,054 | +16.2% |
| Other operating charges | 640/8 | €1,551 | €695 | -€856 | -55.2% |
| Gross operating margin | 9900 | €119,998 | €104,334 | -€15,664 | -13.1% |
| Operating profit (loss) | 9901 | €92,050 | €96,009 | +€3,959 | +4.3% |
| Financial income | 75/76B | €2,850 | €3,013 | +€162 | +5.7% |
| Recurring financial income | 75 | €2,850 | €3,013 | +€162 | +5.7% |
| Financial charges | 65/66B | €2,922 | €2,865 | -€56 | -1.9% |
| Recurring financial charges | 65 | €2,922 | €2,865 | -€56 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €91,979 | €96,157 | +€4,178 | +4.5% |
| Income taxes | 67/77 | €19,003 | €20,799 | +€1,796 | +9.4% |
| Profit (loss) for the period | 9904 | €72,976 | €75,358 | +€2,382 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €72,976 | €75,358 | +€2,382 | +3.3% |
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 17 October 2026 via checked.be.