OLIMAR 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.
OLIMAR DENTAL
Largest movements
- Tangible fixed assets +€143,500
up €143,500 (+19.4%), from €741,263 to €884,764
of which Land and buildings: +€144,906
- Cash -€31,158
down €31,158 (-68.4%), from €45,552 to €14,394
mainly Investment in fixed assets (net) (-€167,218) and Contributions, distributions and other (-€70,632)
- Debts after one year +€133,635
up €133,635 (+19.3%), from €691,500 to €825,135
- Trade debts -€29,201
down €29,201 (-98.4%), from €29,668 to €467
- Current portion of long-term debt +€17,198
up €17,198 (+107%), from €16,148 to €33,346
- Other debts -€11,800
down €11,800 (-21.2%), from €55,747 to €43,946
- Gross operating margin +€66,695
up €66,695 (+93.6%), from €71,222 to €137,917
- Purchases and services -€36,421
no longer reported in 2025 (was €36,421)
- Financial charges +€18,207
up €18,207 (+103%), from €17,685 to €35,892
- Financial income -€9,222
down €9,222 (-55.0%), from €16,771 to €7,549
- Depreciation +€4,484
up €4,484 (+23.3%), from €19,234 to €23,717
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 | €795,137 | €912,387 | +€117,251 | +14.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €741,263 | €884,764 | +€143,500 | +19.4% |
| Tangible fixed assets | 22/27 | €741,263 | €884,764 | +€143,500 | +19.4% |
| Land and buildings | 22 | €736,344 | €881,250 | +€144,906 | +19.7% |
| Plant, machinery and equipment | 23 | €3,453 | €2,195 | -€1,258 | -36.4% |
| Furniture and vehicles | 24 | €1,467 | €1,319 | -€148 | -10.1% |
| Current assets | 29/58 | €53,873 | €27,623 | -€26,250 | -48.7% |
| Amounts receivable within one year | 40/41 | €8,249 | €12,041 | +€3,793 | +46.0% |
| Other amounts receivable | 41 | €8,249 | €12,041 | +€3,793 | +46.0% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €45,552 | €14,394 | -€31,158 | -68.4% |
| Deferred charges and accrued income | 490/1 | €72 | €1,188 | +€1,116 | +1,544% |
| Total equity and liabilities | 10/49 | €795,137 | €912,387 | +€117,251 | +14.7% |
| Equity | 10/15 | €1,953 | €1,953 | = | 0.0% |
| Contributions | 10/11 | €93 | €93 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Amounts payable | 17/49 | €793,184 | €910,434 | +€117,251 | +14.8% |
| Amounts payable after more than one year | 17 | €691,500 | €825,135 | +€133,635 | +19.3% |
| Financial debts | 170/4 | €691,500 | €825,135 | +€133,635 | +19.3% |
| Amounts payable within one year | 42/48 | €101,684 | €79,819 | -€21,865 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €16,148 | €33,346 | +€17,198 | +107% |
| Trade debts | 44 | €29,668 | €467 | -€29,201 | -98.4% |
| Suppliers | 440/4 | €29,668 | €467 | -€29,201 | -98.4% |
| Taxes, remuneration and social security | 45 | €121 | €2,059 | +€1,938 | +1,608% |
| Taxes | 450/3 | €121 | €2,059 | +€1,938 | +1,608% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €55,747 | €43,946 | -€11,800 | -21.2% |
| Accrued charges and deferred income | 492/3 | - | €5,481 | +€5,481 | |
| Goods, raw materials, services and sundry goods | 60/61 | €36,421 | - | -€36,421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,234 | €23,717 | +€4,484 | +23.3% |
| Other operating charges | 640/8 | €287 | €165 | -€122 | -42.5% |
| Gross operating margin | 9900 | €71,222 | €137,917 | +€66,695 | +93.6% |
| Operating profit (loss) | 9901 | €51,702 | €114,034 | +€62,333 | +121% |
| Financial income | 75/76B | €16,771 | €7,549 | -€9,222 | -55.0% |
| Recurring financial income | 75 | €16,771 | €7,549 | -€9,222 | -55.0% |
| Financial charges | 65/66B | €17,685 | €35,892 | +€18,207 | +103% |
| Recurring financial charges | 65 | €17,685 | €35,892 | +€18,207 | +103% |
| Profit (loss) for the period before taxes | 9903 | €50,787 | €85,691 | +€34,904 | +68.7% |
| Income taxes | 67/77 | €13,616 | €15,059 | +€1,443 | +10.6% |
| Profit (loss) for the period | 9904 | €37,171 | €70,632 | +€33,461 | +90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,171 | €70,632 | +€33,461 | +90.0% |
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 27 October 2026 via checked.be.