Raïs Dental: what changed
Raïs Dental
Largest movements
- Cash +€29,286
up €29,286 (+595%), from €4,923 to €34,209
mainly Other debts (+€107,050) and Depreciation (+€94,512)
- Deferred charges and accrued income +€26,520
up €26,520 (+213%), from €12,477 to €38,997
- Tangible fixed assets -€21,897
down €21,897 (-2.3%), from €950,816 to €928,918
of which Land and buildings: -€38,701
- Profit (loss) carried forward -€128,850
down €128,850 (-99.2%), from €129,834 to €983
- Other debts +€107,050
up €107,050 (+607%), from €17,647 to €124,697
- Accrued charges and deferred income +€29,118
new in 2025: €29,118
- Trade debts +€28,504
up €28,504 (+245%), from €11,625 to €40,129
- Debts after one year -€19,412
down €19,412 (-2.6%), from €748,404 to €728,991
- Gross operating margin +€76,245
up €76,245 (+62.3%), from €122,459 to €198,703
- Depreciation +€36,651
up €36,651 (+63.3%), from €57,861 to €94,512
- Staff costs +€32,949
up €32,949 (+205%), from €16,069 to €49,018
- Financial charges +€8,177
up €8,177 (+37.1%), from €22,052 to €30,229
- Other operating charges +€3,146
up €3,146 (+63.7%), from €4,943 to €8,089
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 | €971,855 | €1,003,071 | +€31,216 | +3.2% |
| Fixed assets | 21/28 | €950,816 | €929,866 | -€20,950 | -2.2% |
| Intangible fixed assets | 21 | - | €947 | +€947 | |
| Tangible fixed assets | 22/27 | €950,816 | €928,918 | -€21,897 | -2.3% |
| Land and buildings | 22 | €761,675 | €722,974 | -€38,701 | -5.1% |
| Plant, machinery and equipment | 23 | €47,848 | €57,888 | +€10,040 | +21.0% |
| Furniture and vehicles | 24 | €37,764 | €25,476 | -€12,288 | -32.5% |
| Leasing and similar rights | 25 | €103,529 | €122,581 | +€19,052 | +18.4% |
| Current assets | 29/58 | €21,039 | €73,206 | +€52,166 | +248% |
| Amounts receivable within one year | 40/41 | €3,640 | - | -€3,640 | |
| Trade receivables | 40 | €225 | - | -€225 | |
| Other amounts receivable | 41 | €3,415 | - | -€3,415 | |
| Cash at bank and in hand | 54/58 | €4,923 | €34,209 | +€29,286 | +595% |
| Deferred charges and accrued income | 490/1 | €12,477 | €38,997 | +€26,520 | +213% |
| Total equity and liabilities | 10/49 | €971,855 | €1,003,071 | +€31,216 | +3.2% |
| Equity | 10/15 | €130,834 | €1,983 | -€128,850 | -98.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,834 | €983 | -€128,850 | -99.2% |
| Amounts payable | 17/49 | €841,021 | €1,001,088 | +€160,067 | +19.0% |
| Amounts payable after more than one year | 17 | €748,404 | €728,991 | -€19,412 | -2.6% |
| Financial debts | 170/4 | €748,404 | €728,991 | -€19,412 | -2.6% |
| Amounts payable within one year | 42/48 | €92,617 | €242,978 | +€150,361 | +162% |
| Current portion of amounts payable after more than one year | 42 | €50,732 | €55,199 | +€4,467 | +8.8% |
| Trade debts | 44 | €11,625 | €40,129 | +€28,504 | +245% |
| Suppliers | 440/4 | €11,625 | €40,129 | +€28,504 | +245% |
| Taxes, remuneration and social security | 45 | €12,613 | €22,953 | +€10,340 | +82.0% |
| Taxes | 450/3 | €12,613 | €22,346 | +€9,733 | +77.2% |
| Remuneration and social security | 454/9 | - | €607 | +€607 | |
| Other amounts payable | 47/48 | €17,647 | €124,697 | +€107,050 | +607% |
| Accrued charges and deferred income | 492/3 | - | €29,118 | +€29,118 | |
| Remuneration, social security and pensions | 62 | €16,069 | €49,018 | +€32,949 | +205% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,861 | €94,512 | +€36,651 | +63.3% |
| Other operating charges | 640/8 | €4,943 | €8,089 | +€3,146 | +63.7% |
| Gross operating margin | 9900 | €122,459 | €198,703 | +€76,245 | +62.3% |
| Operating profit (loss) | 9901 | €43,587 | €47,085 | +€3,498 | +8.0% |
| Financial income | 75/76B | €141 | €0 | -€140 | -100.0% |
| Recurring financial income | 75 | €141 | €0 | -€140 | -100.0% |
| Financial charges | 65/66B | €22,052 | €30,229 | +€8,177 | +37.1% |
| Recurring financial charges | 65 | €22,052 | €30,229 | +€8,177 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €21,676 | €16,856 | -€4,819 | -22.2% |
| Income taxes | 67/77 | €140 | €707 | +€567 | +406% |
| Profit (loss) for the period | 9904 | €21,536 | €16,150 | -€5,387 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,536 | €16,150 | -€5,387 | -25.0% |
Next steps
Calculation and sources
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.