OM 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.
OM DENTAL
Largest movements
- Cash +€25,483
up €25,483 (+158%), from €16,139 to €41,622
mainly Depreciation (+€21,895) and Net result for the year (+€15,977)
- Tangible fixed assets -€21,895
down €21,895 (-6.6%), from €332,074 to €310,179
- Profit (loss) carried forward +€15,977
up €15,977 (+16.5%), from -€96,811 to -€80,834
- Debts after one year -€11,876
down €11,876 (-6.9%), from €172,544 to €160,667
- Gross operating margin +€9,158
up €9,158 (+26.2%), from €34,915 to €44,072
- Financial charges -€2,253
down €2,253 (-28.1%), from €8,031 to €5,777
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 | €349,872 | €354,930 | +€5,058 | +1.4% |
| Fixed assets | 21/28 | €332,074 | €310,179 | -€21,895 | -6.6% |
| Tangible fixed assets | 22/27 | €332,074 | €310,179 | -€21,895 | -6.6% |
| Land and buildings | 22 | €332,074 | €310,179 | -€21,895 | -6.6% |
| Current assets | 29/58 | €17,798 | €44,751 | +€26,953 | +151% |
| Amounts receivable within one year | 40/41 | €151 | €1,580 | +€1,430 | +949% |
| Trade receivables | 40 | €151 | €1,580 | +€1,430 | +949% |
| Cash at bank and in hand | 54/58 | €16,139 | €41,622 | +€25,483 | +158% |
| Deferred charges and accrued income | 490/1 | €1,509 | €1,549 | +€40 | +2.7% |
| Total equity and liabilities | 10/49 | €349,872 | €354,930 | +€5,058 | +1.4% |
| Equity | 10/15 | €26,236 | €42,213 | +€15,977 | +60.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €110,647 | €110,647 | = | 0.0% |
| Distributable reserves | 133 | €110,647 | €110,647 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,811 | -€80,834 | +€15,977 | +16.5% |
| Amounts payable | 17/49 | €323,636 | €312,717 | -€10,919 | -3.4% |
| Amounts payable after more than one year | 17 | €172,544 | €160,667 | -€11,876 | -6.9% |
| Financial debts | 170/4 | €172,544 | €160,667 | -€11,876 | -6.9% |
| Amounts payable within one year | 42/48 | €151,092 | €152,050 | +€958 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €11,517 | €11,876 | +€360 | +3.1% |
| Trade debts | 44 | €146 | €1,271 | +€1,125 | +771% |
| Suppliers | 440/4 | €146 | €1,271 | +€1,125 | +771% |
| Taxes, remuneration and social security | 45 | €42 | - | -€42 | |
| Taxes | 450/3 | €42 | - | -€42 | |
| Other amounts payable | 47/48 | €139,387 | €138,902 | -€485 | -0.3% |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,895 | €21,895 | = | 0.0% |
| Other operating charges | 640/8 | €482 | €400 | -€83 | -17.1% |
| Gross operating margin | 9900 | €34,915 | €44,072 | +€9,158 | +26.2% |
| Operating profit (loss) | 9901 | €12,537 | €21,778 | +€9,240 | +73.7% |
| Financial income | 75/76B | €0 | €31 | +€31 | +34,833% |
| Recurring financial income | 75 | €0 | €31 | +€31 | +34,833% |
| Financial charges | 65/66B | €8,031 | €5,777 | -€2,253 | -28.1% |
| Recurring financial charges | 65 | €8,031 | €5,777 | -€2,253 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €4,507 | €16,032 | +€11,525 | +256% |
| Income taxes | 67/77 | €42 | €55 | +€13 | +30.0% |
| Profit (loss) for the period | 9904 | €4,465 | €15,977 | +€11,512 | +258% |
| Profit (loss) for the period to be appropriated | 9905 | €4,465 | €15,977 | +€11,512 | +258% |
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 25 October 2026 via checked.be.