NP 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.
NP DENTAL
Largest movements
- Receivables within one year +€64,029
up €64,029 (+86.4%), from €74,111 to €138,140
- Cash -€61,398
down €61,398 (-80.3%), from €76,475 to €15,077
mainly Receivables within one year (-€64,029) and Investment in fixed assets (net) (-€28,121)
- Tangible fixed assets +€21,477
up €21,477 (+403%), from €5,333 to €26,810
of which Furniture and vehicles: +€23,394
- Deferred charges and accrued income -€9,130
down €9,130 (-94.5%), from €9,659 to €529
- Tax, wage and social debts -€15,799
no longer reported in 2025 (was €15,799)
of which Taxes: -€13,669
- Reserves +€12,000
new in 2025: €12,000
- Other debts +€10,000
new in 2025: €10,000
- Accrued charges and deferred income +€6,783
new in 2025: €6,783
- Taxes -€9,160
no longer reported in 2025 (was €9,160)
- Depreciation +€2,765
up €2,765 (+71.3%), from €3,879 to €6,644
- Financial income -€2,719
no longer reported in 2025 (was €2,719)
- Financial charges +€807
up €807 (+36.6%), from €2,202 to €3,009
- Gross operating margin -€776
down €776 (-2.2%), from €34,772 to €33,996
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 | €165,578 | €180,556 | +€14,978 | +9.0% |
| Fixed assets | 21/28 | €5,333 | €26,810 | +€21,477 | +403% |
| Tangible fixed assets | 22/27 | €5,333 | €26,810 | +€21,477 | +403% |
| Plant, machinery and equipment | 23 | €3,599 | €1,682 | -€1,917 | -53.3% |
| Furniture and vehicles | 24 | €1,734 | €25,128 | +€23,394 | +1,349% |
| Current assets | 29/58 | €160,245 | €153,746 | -€6,499 | -4.1% |
| Amounts receivable within one year | 40/41 | €74,111 | €138,140 | +€64,029 | +86.4% |
| Other amounts receivable | 41 | €74,111 | €138,140 | +€64,029 | +86.4% |
| Cash at bank and in hand | 54/58 | €76,475 | €15,077 | -€61,398 | -80.3% |
| Deferred charges and accrued income | 490/1 | €9,659 | €529 | -€9,130 | -94.5% |
| Total equity and liabilities | 10/49 | €165,578 | €180,556 | +€14,978 | +9.0% |
| Equity | 10/15 | €149,779 | €162,273 | +€12,494 | +8.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €12,000 | +€12,000 | |
| Distributable reserves | 133 | - | €12,000 | +€12,000 | |
| Profit (loss) carried forward | 14 | €144,779 | €145,273 | +€494 | +0.3% |
| Amounts payable | 17/49 | €15,799 | €18,283 | +€2,484 | +15.7% |
| Amounts payable within one year | 42/48 | €15,799 | €11,500 | -€4,299 | -27.2% |
| Trade debts | 44 | €0 | €1,500 | +€1,500 | |
| Suppliers | 440/4 | €0 | €1,500 | +€1,500 | |
| Taxes, remuneration and social security | 45 | €15,799 | - | -€15,799 | |
| Taxes | 450/3 | €13,669 | - | -€13,669 | |
| Remuneration and social security | 454/9 | €2,130 | - | -€2,130 | |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | - | €6,783 | +€6,783 | |
| Remuneration, social security and pensions | 62 | €1,920 | €1,850 | -€70 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,879 | €6,644 | +€2,765 | +71.3% |
| Other operating charges | 640/8 | €670 | - | -€670 | |
| Gross operating margin | 9900 | €34,772 | €33,996 | -€776 | -2.2% |
| Operating profit (loss) | 9901 | €28,303 | €25,502 | -€2,801 | -9.9% |
| Financial income | 75/76B | €2,719 | - | -€2,719 | |
| Recurring financial income | 75 | €2,719 | - | -€2,719 | |
| Financial charges | 65/66B | €2,202 | €3,009 | +€807 | +36.6% |
| Recurring financial charges | 65 | €2,202 | €3,009 | +€807 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €28,820 | €22,493 | -€6,327 | -22.0% |
| Income taxes | 67/77 | €9,160 | - | -€9,160 | |
| Profit (loss) for the period | 9904 | €19,660 | €22,493 | +€2,833 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,660 | €22,493 | +€2,833 | +14.4% |
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 31 October 2026 via checked.be.