RD 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.
RD DENTAL
Largest movements
- Cash -€31,307
down €31,307 (-18.0%), from €174,026 to €142,718
mainly Contributions, distributions and other (-€100,833) and Investment in fixed assets (net) (-€14,593)
- Tangible fixed assets +€7,901
up €7,901 (+8.2%), from €96,249 to €104,151
of which Plant, machinery and equipment: +€13,087
- Receivables within one year -€5,880
down €5,880 (-46.8%), from €12,553 to €6,673
of which Trade receivables: -€5,351
- Profit (loss) carried forward -€27,881
down €27,881 (-21.5%), from €129,633 to €101,752
- Debts after one year -€10,173
down €10,173 (-92.3%), from €11,025 to €852
- Tax, wage and social debts +€8,881
up €8,881 (+90.2%), from €9,850 to €18,731
of which Remuneration and social security: +€4,827
- Gross operating margin +€13,237
up €13,237 (+11.7%), from €112,788 to €126,024
- Staff costs +€12,705
up €12,705 (+109%), from €11,660 to €24,365
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 | €286,993 | €256,683 | -€30,310 | -10.6% |
| Fixed assets | 21/28 | €96,409 | €104,311 | +€7,901 | +8.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €96,249 | €104,151 | +€7,901 | +8.2% |
| Land and buildings | 22 | €95,887 | €90,262 | -€5,625 | -5.9% |
| Plant, machinery and equipment | 23 | €0 | €13,087 | +€13,087 | |
| Furniture and vehicles | 24 | €362 | €802 | +€439 | +121% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €190,584 | €152,372 | -€38,212 | -20.0% |
| Stocks and contracts in progress | 3 | €826 | - | -€826 | |
| Stocks | 30/36 | €826 | - | -€826 | |
| Amounts receivable within one year | 40/41 | €12,553 | €6,673 | -€5,880 | -46.8% |
| Trade receivables | 40 | €12,024 | €6,673 | -€5,351 | -44.5% |
| Other amounts receivable | 41 | €529 | - | -€529 | |
| Cash at bank and in hand | 54/58 | €174,026 | €142,718 | -€31,307 | -18.0% |
| Deferred charges and accrued income | 490/1 | €3,179 | €2,981 | -€199 | -6.2% |
| Total equity and liabilities | 10/49 | €286,993 | €256,683 | -€30,310 | -10.6% |
| Equity | 10/15 | €148,233 | €120,352 | -€27,881 | -18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,633 | €101,752 | -€27,881 | -21.5% |
| Amounts payable | 17/49 | €138,761 | €136,331 | -€2,429 | -1.8% |
| Amounts payable after more than one year | 17 | €11,025 | €852 | -€10,173 | -92.3% |
| Financial debts | 170/4 | €11,025 | €852 | -€10,173 | -92.3% |
| Amounts payable within one year | 42/48 | €127,611 | €135,434 | +€7,823 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €10,082 | €10,173 | +€91 | +0.9% |
| Financial debts | 43 | €294 | €394 | +€100 | +34.0% |
| Other loans | 439 | €294 | €394 | +€100 | +34.0% |
| Trade debts | 44 | €4,092 | €3,885 | -€207 | -5.1% |
| Suppliers | 440/4 | €4,092 | €3,885 | -€207 | -5.1% |
| Advances received on contracts in progress | 46 | €2,310 | €1,330 | -€980 | -42.4% |
| Taxes, remuneration and social security | 45 | €9,850 | €18,731 | +€8,881 | +90.2% |
| Taxes | 450/3 | €7,530 | €11,584 | +€4,054 | +53.8% |
| Remuneration and social security | 454/9 | €2,319 | €7,146 | +€4,827 | +208% |
| Other amounts payable | 47/48 | €100,983 | €100,921 | -€62 | -0.1% |
| Accrued charges and deferred income | 492/3 | €125 | €46 | -€79 | -63.4% |
| Remuneration, social security and pensions | 62 | €11,660 | €24,365 | +€12,705 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,338 | €6,692 | +€354 | +5.6% |
| Other operating charges | 640/8 | €2,101 | €2,522 | +€421 | +20.0% |
| Gross operating margin | 9900 | €112,788 | €126,024 | +€13,237 | +11.7% |
| Operating profit (loss) | 9901 | €92,689 | €92,446 | -€243 | -0.3% |
| Financial income | 75/76B | €1,744 | €1,061 | -€683 | -39.2% |
| Recurring financial income | 75 | €1,744 | €1,061 | -€683 | -39.2% |
| Financial charges | 65/66B | €1,297 | €1,203 | -€94 | -7.2% |
| Recurring financial charges | 65 | €1,297 | €1,203 | -€94 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €93,136 | €92,304 | -€832 | -0.9% |
| Income taxes | 67/77 | €19,485 | €19,352 | -€133 | -0.7% |
| Profit (loss) for the period | 9904 | €73,652 | €72,952 | -€700 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,652 | €72,952 | -€700 | -0.9% |
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 15 October 2026 via checked.be.