NMS 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.
NMS DENTAL
Largest movements
- Tangible fixed assets -€69,442
down €69,442 (-4.1%), from €1.7m to €1.6m
of which Land and buildings: -€60,807
- Cash -€29,742
down €29,742 (-49.3%), from €60,312 to €30,571
mainly Debts after one year (-€81,325) and Other debts (-€27,907)
- Debts after one year -€81,325
down €81,325 (-6.4%), from €1.3m to €1.2m
- Other debts -€27,907
down €27,907 (-56.1%), from €49,772 to €21,865
- Profit (loss) carried forward +€19,564
up €19,564 (+9.0%), from €216,553 to €236,117
- Gross operating margin -€125,863
down €125,863 (-45.6%), from €275,875 to €150,012
- Depreciation -€45,376
down €45,376 (-36.4%), from €124,724 to €79,347
- Taxes -€22,851
down €22,851 (-73.1%), from €31,281 to €8,430
- Financial charges +€9,608
up €9,608 (+33.6%), from €28,632 to €38,240
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 | €1,802,254 | €1,705,405 | -€96,849 | -5.4% |
| Fixed assets | 21/28 | €1,685,456 | €1,616,014 | -€69,442 | -4.1% |
| Tangible fixed assets | 22/27 | €1,684,786 | €1,615,344 | -€69,442 | -4.1% |
| Land and buildings | 22 | €1,650,770 | €1,589,963 | -€60,807 | -3.7% |
| Plant, machinery and equipment | 23 | €14,768 | €13,133 | -€1,634 | -11.1% |
| Furniture and vehicles | 24 | €19,248 | €12,247 | -€7,000 | -36.4% |
| Financial fixed assets | 28 | €670 | €670 | = | 0.0% |
| Current assets | 29/58 | €116,798 | €89,392 | -€27,406 | -23.5% |
| Amounts receivable within one year | 40/41 | €6,855 | €3,020 | -€3,835 | -55.9% |
| Trade receivables | 40 | €6,855 | €450 | -€6,405 | -93.4% |
| Other amounts receivable | 41 | - | €2,570 | +€2,570 | |
| Cash at bank and in hand | 54/58 | €60,312 | €30,571 | -€29,742 | -49.3% |
| Deferred charges and accrued income | 490/1 | €49,631 | €55,801 | +€6,170 | +12.4% |
| Total equity and liabilities | 10/49 | €1,802,254 | €1,705,405 | -€96,849 | -5.4% |
| Equity | 10/15 | €354,625 | €374,189 | +€19,564 | +5.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €38,072 | €38,072 | = | 0.0% |
| Distributable reserves | 133 | €38,072 | €38,072 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216,553 | €236,117 | +€19,564 | +9.0% |
| Amounts payable | 17/49 | €1,447,629 | €1,331,217 | -€116,412 | -8.0% |
| Amounts payable after more than one year | 17 | €1,268,414 | €1,187,090 | -€81,325 | -6.4% |
| Financial debts | 170/4 | €1,268,414 | €1,187,090 | -€81,325 | -6.4% |
| Amounts payable within one year | 42/48 | €179,214 | €143,749 | -€35,466 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €90,890 | €85,530 | -€5,360 | -5.9% |
| Trade debts | 44 | €16,797 | €24,654 | +€7,857 | +46.8% |
| Suppliers | 440/4 | €16,797 | €24,654 | +€7,857 | +46.8% |
| Taxes, remuneration and social security | 45 | €21,755 | €11,699 | -€10,056 | -46.2% |
| Taxes | 450/3 | €21,755 | €11,699 | -€10,056 | -46.2% |
| Other amounts payable | 47/48 | €49,772 | €21,865 | -€27,907 | -56.1% |
| Accrued charges and deferred income | 492/3 | - | €378 | +€378 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,724 | €79,347 | -€45,376 | -36.4% |
| Other operating charges | 640/8 | €1,915 | €4,430 | +€2,515 | +131% |
| Gross operating margin | 9900 | €275,875 | €150,012 | -€125,863 | -45.6% |
| Operating profit (loss) | 9901 | €149,236 | €66,234 | -€83,002 | -55.6% |
| Financial income | 75/76B | €221 | - | -€221 | |
| Recurring financial income | 75 | €221 | - | -€221 | |
| Financial charges | 65/66B | €28,632 | €38,240 | +€9,608 | +33.6% |
| Recurring financial charges | 65 | €28,632 | €38,240 | +€9,608 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | €120,825 | €27,994 | -€92,831 | -76.8% |
| Income taxes | 67/77 | €31,281 | €8,430 | -€22,851 | -73.1% |
| Profit (loss) for the period | 9904 | €89,543 | €19,564 | -€69,979 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €89,543 | €19,564 | -€69,979 | -78.2% |
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 24 October 2026 via checked.be.