ODONTIA: 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.
ODONTIA
Largest movements
- Cash +€178,337
up €178,337 (+81.3%), from €219,273 to €397,610
mainly Net result for the year (+€138,323) and Depreciation (+€45,564)
- Tangible fixed assets -€42,185
down €42,185 (-15.0%), from €280,554 to €238,369
- Receivables within one year -€14,698
down €14,698 (-44.3%), from €33,196 to €18,498
of which Other amounts receivable: -€24,852
- Reserves +€208,940
up €208,940 (+11,233%), from €1,860 to €210,800
of which Distributable reserves: +€150,000
- Profit (loss) carried forward -€70,617
down €70,617 (-24.2%), from €292,047 to €221,430
- Debts after one year -€40,188
down €40,188 (-25.1%), from €160,362 to €120,174
- Other debts +€16,189
new in 2025: €16,189
- Tax, wage and social debts +€14,421
up €14,421 (+275%), from €5,245 to €19,666
of which Taxes: +€13,292
- Gross operating margin +€118,361
up €118,361 (+61.2%), from €193,498 to €311,859
- Financial charges +€36,075
up €36,075 (+468%), from €7,703 to €43,778
of which Non-recurring financial charges: +€37,636
- Taxes +€19,729
up €19,729 (+84.7%), from €23,296 to €43,025
- Staff costs +€8,485
up €8,485 (+30.5%), from €27,820 to €36,305
- Other operating charges -€3,704
down €3,704 (-44.4%), from €8,347 to €4,643
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 | €536,732 | €655,733 | +€119,001 | +22.2% |
| Fixed assets | 21/28 | €284,263 | €239,625 | -€44,638 | -15.7% |
| Intangible fixed assets | 21 | €3,141 | €688 | -€2,453 | -78.1% |
| Tangible fixed assets | 22/27 | €280,554 | €238,369 | -€42,185 | -15.0% |
| Land and buildings | 22 | €193,390 | €176,114 | -€17,276 | -8.9% |
| Plant, machinery and equipment | 23 | €19,242 | €14,003 | -€5,239 | -27.2% |
| Furniture and vehicles | 24 | €67,922 | €48,252 | -€19,670 | -29.0% |
| Financial fixed assets | 28 | €568 | €568 | = | 0.0% |
| Current assets | 29/58 | €252,469 | €416,108 | +€163,639 | +64.8% |
| Amounts receivable within one year | 40/41 | €33,196 | €18,498 | -€14,698 | -44.3% |
| Trade receivables | 40 | - | €10,154 | +€10,154 | |
| Other amounts receivable | 41 | €33,196 | €8,344 | -€24,852 | -74.9% |
| Cash at bank and in hand | 54/58 | €219,273 | €397,610 | +€178,337 | +81.3% |
| Total equity and liabilities | 10/49 | €536,732 | €655,733 | +€119,001 | +22.2% |
| Equity | 10/15 | €312,507 | €450,830 | +€138,323 | +44.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €210,800 | +€208,940 | +11,233% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €58,940 | +€58,940 | |
| Distributable reserves | 133 | - | €150,000 | +€150,000 | |
| Profit (loss) carried forward | 14 | €292,047 | €221,430 | -€70,617 | -24.2% |
| Amounts payable | 17/49 | €224,225 | €204,903 | -€19,322 | -8.6% |
| Amounts payable after more than one year | 17 | €160,362 | €120,174 | -€40,188 | -25.1% |
| Financial debts | 170/4 | €160,362 | €120,174 | -€40,188 | -25.1% |
| Amounts payable within one year | 42/48 | €63,863 | €84,729 | +€20,866 | +32.7% |
| Current portion of amounts payable after more than one year | 42 | €53,012 | €46,962 | -€6,050 | -11.4% |
| Trade debts | 44 | €5,606 | €1,912 | -€3,694 | -65.9% |
| Suppliers | 440/4 | €5,606 | €1,912 | -€3,694 | -65.9% |
| Taxes, remuneration and social security | 45 | €5,245 | €19,666 | +€14,421 | +275% |
| Taxes | 450/3 | - | €13,292 | +€13,292 | |
| Remuneration and social security | 454/9 | €5,245 | €6,374 | +€1,129 | +21.5% |
| Other amounts payable | 47/48 | - | €16,189 | +€16,189 | |
| Remuneration, social security and pensions | 62 | €27,820 | €36,305 | +€8,485 | +30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,429 | €45,564 | -€865 | -1.9% |
| Other operating charges | 640/8 | €8,347 | €4,643 | -€3,704 | -44.4% |
| Non-recurring operating charges | 66A | - | €568 | +€568 | |
| Gross operating margin | 9900 | €193,498 | €311,859 | +€118,361 | +61.2% |
| Operating profit (loss) | 9901 | €110,902 | €224,779 | +€113,877 | +103% |
| Financial income | 75/76B | €93 | €347 | +€254 | +273% |
| Recurring financial income | 75 | €93 | €347 | +€254 | +273% |
| Financial charges | 65/66B | €7,703 | €43,778 | +€36,075 | +468% |
| Recurring financial charges | 65 | €7,703 | €6,142 | -€1,561 | -20.3% |
| Non-recurring financial charges | 66B | - | €37,636 | +€37,636 | |
| Profit (loss) for the period before taxes | 9903 | €103,292 | €181,348 | +€78,056 | +75.6% |
| Income taxes | 67/77 | €23,296 | €43,025 | +€19,729 | +84.7% |
| Profit (loss) for the period | 9904 | €79,996 | €138,323 | +€58,327 | +72.9% |
| Transfer to tax-exempt reserves | 689 | - | €58,940 | +€58,940 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,996 | €79,383 | -€613 | -0.8% |
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 13 October 2026 via checked.be.