Oral-Dent: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Oral-Dent
Largest movements
- Receivables after one year +€232,136
new in 2025: €232,136
- Cash -€59,011
down €59,011 (-37.7%), from €156,734 to €97,723
mainly Receivables after one year (-€232,136) and Smaller working-capital items (-€799)
- Tangible fixed assets -€15,871
down €15,871 (-21.4%), from €74,092 to €58,221
- Reserves +€124,853
up €124,853 (+71.1%), from €175,480 to €300,334
- Tax, wage and social debts +€31,925
up €31,925 (+57.2%), from €55,852 to €87,778
of which Taxes: +€35,925
- Gross operating margin -€57,519
down €57,519 (-24.5%), from €234,831 to €177,312
- Taxes -€15,927
down €15,927 (-30.7%), from €51,852 to €35,925
- Depreciation +€9,093
up €9,093 (+134%), from €6,798 to €15,891
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,607 | €391,587 | +€155,980 | +66.2% |
| Formation expenses | 20 | €77 | €57 | -€20 | -26.2% |
| Fixed assets | 21/28 | €77,542 | €61,671 | -€15,871 | -20.5% |
| Tangible fixed assets | 22/27 | €74,092 | €58,221 | -€15,871 | -21.4% |
| Furniture and vehicles | 24 | €74,092 | €58,221 | -€15,871 | -21.4% |
| Financial fixed assets | 28 | €3,450 | €3,450 | = | 0.0% |
| Current assets | 29/58 | €157,988 | €329,859 | +€171,871 | +109% |
| Amounts receivable after more than one year | 29 | - | €232,136 | +€232,136 | |
| Other amounts receivable | 291 | - | €232,136 | +€232,136 | |
| Cash at bank and in hand | 54/58 | €156,734 | €97,723 | -€59,011 | -37.7% |
| Deferred charges and accrued income | 490/1 | €1,254 | €0 | -€1,254 | -100% |
| Total equity and liabilities | 10/49 | €235,607 | €391,587 | +€155,980 | +66.2% |
| Equity | 10/15 | €178,480 | €303,334 | +€124,853 | +70.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €175,480 | €300,334 | +€124,853 | +71.1% |
| Distributable reserves | 133 | €175,480 | €300,334 | +€124,853 | +71.1% |
| Amounts payable | 17/49 | €57,127 | €88,253 | +€31,127 | +54.5% |
| Amounts payable within one year | 42/48 | €57,127 | €88,253 | +€31,127 | +54.5% |
| Trade debts | 44 | €856 | €476 | -€380 | -44.4% |
| Suppliers | 440/4 | €856 | €476 | -€380 | -44.4% |
| Taxes, remuneration and social security | 45 | €55,852 | €87,778 | +€31,925 | +57.2% |
| Taxes | 450/3 | €51,852 | €87,778 | +€35,925 | +69.3% |
| Remuneration and social security | 454/9 | €4,000 | €0 | -€4,000 | -100% |
| Other amounts payable | 47/48 | €418 | €0 | -€418 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,798 | €15,891 | +€9,093 | +134% |
| Other operating charges | 640/8 | €626 | €568 | -€58 | -9.2% |
| Gross operating margin | 9900 | €234,831 | €177,312 | -€57,519 | -24.5% |
| Operating profit (loss) | 9901 | €227,408 | €160,854 | -€66,554 | -29.3% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100% |
| Financial charges | 65/66B | €82 | €75 | -€7 | -8.3% |
| Recurring financial charges | 65 | €82 | €75 | -€7 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €227,332 | €160,779 | -€66,554 | -29.3% |
| Income taxes | 67/77 | €51,852 | €35,925 | -€15,927 | -30.7% |
| Profit (loss) for the period | 9904 | €175,480 | €124,853 | -€50,627 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €175,480 | €124,853 | -€50,627 | -28.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.