NFL-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.
NFL-Dental
Largest movements
- Cash +€20,045
up €20,045 (+82.3%), from €24,367 to €44,412
mainly Net result for the year (+€30,948) and Deferred charges and accrued income (+€5,855)
- Tangible fixed assets +€17,951
new in 2025: €17,951
- Deferred charges and accrued income -€5,855
no longer reported in 2025 (was €5,855)
- Profit (loss) carried forward +€30,948
up €30,948 (+124%), from €24,978 to €55,926
- Tax, wage and social debts +€1,193
up €1,193 (+53.2%), from €2,244 to €3,437
- Gross operating margin +€7,855
up €7,855 (+24.5%), from €32,051 to €39,906
- Taxes +€1,593
up €1,593 (+23.6%), from €6,744 to €8,337
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 | €30,222 | €62,363 | +€32,141 | +106% |
| Fixed assets | 21/28 | - | €17,951 | +€17,951 | |
| Tangible fixed assets | 22/27 | - | €17,951 | +€17,951 | |
| Plant, machinery and equipment | 23 | - | €17,951 | +€17,951 | |
| Current assets | 29/58 | €30,222 | €44,412 | +€14,190 | +47.0% |
| Cash at bank and in hand | 54/58 | €24,367 | €44,412 | +€20,045 | +82.3% |
| Deferred charges and accrued income | 490/1 | €5,855 | - | -€5,855 | |
| Total equity and liabilities | 10/49 | €30,222 | €62,363 | +€32,141 | +106% |
| Equity | 10/15 | €27,978 | €58,926 | +€30,948 | +111% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,978 | €55,926 | +€30,948 | +124% |
| Amounts payable | 17/49 | €2,244 | €3,437 | +€1,193 | +53.2% |
| Amounts payable within one year | 42/48 | €2,244 | €3,437 | +€1,193 | +53.2% |
| Taxes, remuneration and social security | 45 | €2,244 | €3,437 | +€1,193 | +53.2% |
| Taxes | 450/3 | €2,244 | €3,437 | +€1,193 | +53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €320 | +€320 | |
| Other operating charges | 640/8 | €329 | €186 | -€143 | -43.5% |
| Gross operating margin | 9900 | €32,051 | €39,906 | +€7,855 | +24.5% |
| Operating profit (loss) | 9901 | €31,722 | €39,400 | +€7,678 | +24.2% |
| Financial charges | 65/66B | - | €115 | +€115 | |
| Recurring financial charges | 65 | - | €115 | +€115 | |
| Profit (loss) for the period before taxes | 9903 | €31,722 | €39,285 | +€7,563 | +23.8% |
| Income taxes | 67/77 | €6,744 | €8,337 | +€1,593 | +23.6% |
| Profit (loss) for the period | 9904 | €24,978 | €30,948 | +€5,970 | +23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,978 | €30,948 | +€5,970 | +23.9% |
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 26 October 2026 via checked.be.