Q-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.
Q-DENTAL
Largest movements
- Cash +€183,770
up €183,770 (+201%), from €91,475 to €275,244
mainly Net result for the year (+€146,609) and Tax, wage and social debts (+€44,229)
- Receivables within one year +€9,191
up €9,191 (+47.1%), from €19,528 to €28,719
- Reserves +€146,609
up €146,609 (+178%), from €82,572 to €229,181
- Tax, wage and social debts +€44,229
up €44,229 (+198%), from €22,289 to €66,518
- Gross operating margin +€85,672
up €85,672 (+80.5%), from €106,445 to €192,117
- Taxes +€21,940
up €21,940 (+98.4%), from €22,289 to €44,229
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 | €113,429 | €305,640 | +€192,211 | +169% |
| Fixed assets | 21/28 | €2,427 | €1,618 | -€809 | -33.3% |
| Tangible fixed assets | 22/27 | €2,427 | €1,618 | -€809 | -33.3% |
| Plant, machinery and equipment | 23 | €2,427 | €1,618 | -€809 | -33.3% |
| Current assets | 29/58 | €111,003 | €304,023 | +€193,020 | +174% |
| Amounts receivable within one year | 40/41 | €19,528 | €28,719 | +€9,191 | +47.1% |
| Trade receivables | 40 | €19,528 | €28,719 | +€9,191 | +47.1% |
| Cash at bank and in hand | 54/58 | €91,475 | €275,244 | +€183,770 | +201% |
| Deferred charges and accrued income | 490/1 | - | €59 | +€59 | |
| Total equity and liabilities | 10/49 | €113,429 | €305,640 | +€192,211 | +169% |
| Equity | 10/15 | €87,572 | €234,181 | +€146,609 | +167% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €82,572 | €229,181 | +€146,609 | +178% |
| Distributable reserves | 133 | €82,572 | €229,181 | +€146,609 | +178% |
| Amounts payable | 17/49 | €25,857 | €71,459 | +€45,602 | +176% |
| Amounts payable within one year | 42/48 | €25,857 | €71,459 | +€45,602 | +176% |
| Trade debts | 44 | €528 | €827 | +€299 | +56.5% |
| Suppliers | 440/4 | €528 | €827 | +€299 | +56.5% |
| Taxes, remuneration and social security | 45 | €22,289 | €66,518 | +€44,229 | +198% |
| Taxes | 450/3 | €22,289 | €66,518 | +€44,229 | +198% |
| Other amounts payable | 47/48 | €3,040 | €4,114 | +€1,074 | +35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €809 | €809 | = | 0.0% |
| Other operating charges | 640/8 | €756 | €426 | -€331 | -43.7% |
| Gross operating margin | 9900 | €106,445 | €192,117 | +€85,672 | +80.5% |
| Operating profit (loss) | 9901 | €104,880 | €190,883 | +€86,003 | +82.0% |
| Financial charges | 65/66B | €19 | €45 | +€26 | +137% |
| Recurring financial charges | 65 | €19 | €45 | +€26 | +137% |
| Profit (loss) for the period before taxes | 9903 | €104,861 | €190,838 | +€85,977 | +82.0% |
| Income taxes | 67/77 | €22,289 | €44,229 | +€21,940 | +98.4% |
| Profit (loss) for the period | 9904 | €82,572 | €146,609 | +€64,037 | +77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,572 | €146,609 | +€64,037 | +77.6% |
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 24 October 2026 via checked.be.