Novodent: 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.
Novodent
Largest movements
- Cash -€402,240
down €402,240 (-59.5%), from €676,163 to €273,923
mainly Contributions, distributions and other (-€730,117) and Receivables within one year (-€19,856)
- Current investments -€125,000
down €125,000 (-26.3%), from €475,000 to €350,000
- Tangible fixed assets -€56,776
down €56,776 (-19.9%), from €285,172 to €228,396
of which Furniture and vehicles: -€42,427
- Receivables within one year +€19,856
up €19,856 (+22.8%), from €87,073 to €106,929
of which Other amounts receivable: +€19,496
- Reserves -€553,115
down €553,115 (-37.4%), from €1.5m to €925,159
- Gross operating margin -€77,278
down €77,278 (-17.7%), from €435,972 to €358,694
- Taxes -€26,347
down €26,347 (-25.2%), from €104,586 to €78,240
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 | €1,551,122 | €983,424 | -€567,697 | -36.6% |
| Fixed assets | 21/28 | €286,979 | €228,535 | -€58,444 | -20.4% |
| Intangible fixed assets | 21 | €1,668 | €0 | -€1,668 | -100% |
| Tangible fixed assets | 22/27 | €285,172 | €228,396 | -€56,776 | -19.9% |
| Land and buildings | 22 | €35,022 | €32,421 | -€2,601 | -7.4% |
| Plant, machinery and equipment | 23 | €16,319 | €8,995 | -€7,323 | -44.9% |
| Furniture and vehicles | 24 | €136,515 | €94,089 | -€42,427 | -31.1% |
| Other tangible fixed assets | 26 | €97,316 | €92,891 | -€4,424 | -4.5% |
| Financial fixed assets | 28 | €139 | €139 | = | 0.0% |
| Current assets | 29/58 | €1,264,143 | €754,890 | -€509,253 | -40.3% |
| Stocks and contracts in progress | 3 | €12,981 | €11,600 | -€1,380 | -10.6% |
| Stocks | 30/36 | €12,981 | €11,600 | -€1,380 | -10.6% |
| Amounts receivable within one year | 40/41 | €87,073 | €106,929 | +€19,856 | +22.8% |
| Trade receivables | 40 | €56,211 | €56,571 | +€360 | +0.6% |
| Other amounts receivable | 41 | €30,862 | €50,359 | +€19,496 | +63.2% |
| Current investments | 50/53 | €475,000 | €350,000 | -€125,000 | -26.3% |
| Cash at bank and in hand | 54/58 | €676,163 | €273,923 | -€402,240 | -59.5% |
| Deferred charges and accrued income | 490/1 | €12,927 | €12,437 | -€489 | -3.8% |
| Total equity and liabilities | 10/49 | €1,551,122 | €983,424 | -€567,697 | -36.6% |
| Equity | 10/15 | €1,491,777 | €938,662 | -€553,115 | -37.1% |
| Contributions | 10/11 | €13,503 | €13,503 | = | 0.0% |
| Reserves | 13 | €1,478,275 | €925,159 | -€553,115 | -37.4% |
| Distributable reserves | 133 | €1,478,275 | €925,159 | -€553,115 | -37.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €59,344 | €44,762 | -€14,582 | -24.6% |
| Amounts payable within one year | 42/48 | €58,462 | €44,105 | -€14,357 | -24.6% |
| Trade debts | 44 | €17,973 | €6,284 | -€11,689 | -65.0% |
| Suppliers | 440/4 | €17,973 | €6,284 | -€11,689 | -65.0% |
| Taxes, remuneration and social security | 45 | €37,652 | €36,721 | -€931 | -2.5% |
| Taxes | 450/3 | €28,916 | €26,064 | -€2,852 | -9.9% |
| Remuneration and social security | 454/9 | €8,737 | €10,657 | +€1,921 | +22.0% |
| Other amounts payable | 47/48 | €2,837 | €1,100 | -€1,737 | -61.2% |
| Accrued charges and deferred income | 492/3 | €883 | €657 | -€225 | -25.5% |
| Remuneration, social security and pensions | 62 | €39,009 | €42,556 | +€3,546 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,206 | €60,456 | +€1,250 | +2.1% |
| Other operating charges | 640/8 | €6,261 | €8,220 | +€1,959 | +31.3% |
| Gross operating margin | 9900 | €435,972 | €358,694 | -€77,278 | -17.7% |
| Operating profit (loss) | 9901 | €331,496 | €247,462 | -€84,034 | -25.3% |
| Financial income | 75/76B | €7,888 | €8,006 | +€118 | +1.5% |
| Recurring financial income | 75 | €7,888 | €8,006 | +€118 | +1.5% |
| Financial charges | 65/66B | €213 | €228 | +€15 | +6.8% |
| Recurring financial charges | 65 | €213 | €228 | +€15 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €339,171 | €255,241 | -€83,930 | -24.7% |
| Income taxes | 67/77 | €104,586 | €78,240 | -€26,347 | -25.2% |
| Profit (loss) for the period | 9904 | €234,584 | €177,001 | -€57,583 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €234,584 | €177,001 | -€57,583 | -24.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.