RBDENTAL: 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.
RBDENTAL
Largest movements
- Cash -€38,323
down €38,323 (-76.5%), from €50,116 to €11,793
mainly Contributions, distributions and other (-€66,500) and Other debts (-€33,420)
- Tangible fixed assets -€24,704
down €24,704 (-8.8%), from €279,257 to €254,553
- Receivables within one year -€9,815
no longer reported in 2025 (was €9,815)
- Deferred charges and accrued income -€7,940
down €7,940 (-26.1%), from €30,369 to €22,429
- Other debts -€33,420
down €33,420 (-53.9%), from €62,000 to €28,580
- Debts after one year -€29,301
down €29,301 (-13.5%), from €217,050 to €187,749
- Profit (loss) carried forward -€26,916
down €26,916 (-54.8%), from €49,154 to €22,238
- Tax, wage and social debts +€5,232
up €5,232 (+209%), from €2,508 to €7,740
of which Taxes: +€2,899
- Turnover +€32,276
up €32,276 (+11.7%), from €275,281 to €307,557
- Gross operating margin +€29,715
up €29,715 (+37.1%), from €80,091 to €109,806
- Staff costs +€20,120
new in 2025: €20,120
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 | €370,558 | €289,587 | -€80,970 | -21.9% |
| Fixed assets | 21/28 | €279,257 | €254,553 | -€24,704 | -8.8% |
| Tangible fixed assets | 22/27 | €279,257 | €254,553 | -€24,704 | -8.8% |
| Land and buildings | 22 | €195,410 | €184,844 | -€10,567 | -5.4% |
| Plant, machinery and equipment | 23 | €46,282 | €39,110 | -€7,172 | -15.5% |
| Furniture and vehicles | 24 | €22,668 | €17,810 | -€4,858 | -21.4% |
| Other tangible fixed assets | 26 | €14,898 | €12,789 | -€2,108 | -14.2% |
| Current assets | 29/58 | €91,300 | €35,034 | -€56,266 | -61.6% |
| Amounts receivable within one year | 40/41 | €9,815 | - | -€9,815 | |
| Other amounts receivable | 41 | €9,815 | - | -€9,815 | |
| Current investments | 50/53 | €1,000 | €812 | -€188 | -18.8% |
| Cash at bank and in hand | 54/58 | €50,116 | €11,793 | -€38,323 | -76.5% |
| Deferred charges and accrued income | 490/1 | €30,369 | €22,429 | -€7,940 | -26.1% |
| Total equity and liabilities | 10/49 | €370,558 | €289,587 | -€80,970 | -21.9% |
| Equity | 10/15 | €52,154 | €25,238 | -€26,916 | -51.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,154 | €22,238 | -€26,916 | -54.8% |
| Amounts payable | 17/49 | €318,404 | €264,349 | -€54,055 | -17.0% |
| Amounts payable after more than one year | 17 | €217,050 | €187,749 | -€29,301 | -13.5% |
| Financial debts | 170/4 | €217,050 | €187,749 | -€29,301 | -13.5% |
| Amounts payable within one year | 42/48 | €101,354 | €76,544 | -€24,810 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €28,691 | €29,301 | +€610 | +2.1% |
| Trade debts | 44 | €8,155 | €10,923 | +€2,768 | +33.9% |
| Suppliers | 440/4 | €8,155 | €10,923 | +€2,768 | +33.9% |
| Taxes, remuneration and social security | 45 | €2,508 | €7,740 | +€5,232 | +209% |
| Taxes | 450/3 | €2,508 | €5,407 | +€2,899 | +116% |
| Remuneration and social security | 454/9 | - | €2,333 | +€2,333 | |
| Other amounts payable | 47/48 | €62,000 | €28,580 | -€33,420 | -53.9% |
| Accrued charges and deferred income | 492/3 | - | €56 | +€56 | |
| Turnover | 70 | €275,281 | €307,557 | +€32,276 | +11.7% |
| Non-recurring operating income | 76A | €5,038 | €4,434 | -€603 | -12.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €200,228 | €202,185 | +€1,958 | +1.0% |
| Remuneration, social security and pensions | 62 | - | €20,120 | +€20,120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,067 | €33,321 | +€2,253 | +7.3% |
| Other operating charges | 640/8 | €1,212 | €1,211 | -€2 | -0.2% |
| Non-recurring operating charges | 66A | €337 | - | -€337 | |
| Gross operating margin | 9900 | €80,091 | €109,806 | +€29,715 | +37.1% |
| Operating profit (loss) | 9901 | €47,474 | €55,155 | +€7,680 | +16.2% |
| Financial income | 75/76B | €5 | €698 | +€694 | +15,387% |
| Recurring financial income | 75 | €5 | €149 | +€144 | +3,204% |
| Non-recurring financial income | 76B | €5 | €549 | +€545 | +12,084% |
| Financial charges | 65/66B | €7,036 | €5,826 | -€1,210 | -17.2% |
| Recurring financial charges | 65 | €7,036 | €5,826 | -€1,210 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €40,443 | €50,027 | +€9,585 | +23.7% |
| Income taxes | 67/77 | €8,508 | €10,443 | +€1,935 | +22.7% |
| Profit (loss) for the period | 9904 | €31,935 | €39,584 | +€7,649 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,935 | €39,584 | +€7,649 | +24.0% |
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 30 October 2026 via checked.be.