RIA 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.
RIA DENTAL
Largest movements
- Deferred charges and accrued income +€10,928
new in 2025: €10,928
- Tangible fixed assets -€1,417
down €1,417 (-41.1%), from €3,447 to €2,030
- Receivables within one year +€480
new in 2025: €480
- Tax, wage and social debts +€8,041
up €8,041 (+91.8%), from €8,761 to €16,802
- Profit (loss) carried forward +€1,552
up €1,552 (+5.8%), from €26,983 to €28,535
- Other debts +€751
new in 2025: €751
- Gross operating margin -€4,566
down €4,566 (-42.2%), from €10,825 to €6,259
- Other operating charges +€1,325
up €1,325 (+187%), from €707 to €2,032
- Depreciation +€400
up €400 (+18.0%), from €2,217 to €2,617
- Financial income -€114
down €114 (-98.3%), from €116 to €2
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 | €36,914 | €47,188 | +€10,274 | +27.8% |
| Fixed assets | 21/28 | €3,447 | €2,030 | -€1,417 | -41.1% |
| Tangible fixed assets | 22/27 | €3,447 | €2,030 | -€1,417 | -41.1% |
| Furniture and vehicles | 24 | €3,447 | €2,030 | -€1,417 | -41.1% |
| Current assets | 29/58 | €33,467 | €45,158 | +€11,691 | +34.9% |
| Amounts receivable within one year | 40/41 | - | €480 | +€480 | |
| Trade receivables | 40 | - | €480 | +€480 | |
| Cash at bank and in hand | 54/58 | €33,467 | €33,750 | +€283 | +0.8% |
| Deferred charges and accrued income | 490/1 | - | €10,928 | +€10,928 | |
| Total equity and liabilities | 10/49 | €36,914 | €47,188 | +€10,274 | +27.8% |
| Equity | 10/15 | €28,083 | €29,635 | +€1,552 | +5.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,983 | €28,535 | +€1,552 | +5.8% |
| Amounts payable | 17/49 | €8,831 | €17,553 | +€8,722 | +98.8% |
| Amounts payable within one year | 42/48 | €8,831 | €17,553 | +€8,722 | +98.8% |
| Trade debts | 44 | €70 | - | -€70 | |
| Suppliers | 440/4 | €70 | - | -€70 | |
| Taxes, remuneration and social security | 45 | €8,761 | €16,802 | +€8,041 | +91.8% |
| Remuneration and social security | 454/9 | €8,761 | €16,802 | +€8,041 | +91.8% |
| Other amounts payable | 47/48 | - | €751 | +€751 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,217 | €2,617 | +€400 | +18.0% |
| Other operating charges | 640/8 | €707 | €2,032 | +€1,325 | +187% |
| Gross operating margin | 9900 | €10,825 | €6,259 | -€4,566 | -42.2% |
| Operating profit (loss) | 9901 | €7,900 | €1,609 | -€6,291 | -79.6% |
| Financial income | 75/76B | €116 | €2 | -€114 | -98.3% |
| Recurring financial income | 75 | €116 | €2 | -€114 | -98.3% |
| Financial charges | 65/66B | €45 | €60 | +€14 | +30.8% |
| Recurring financial charges | 65 | €45 | €60 | +€14 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €7,970 | €1,552 | -€6,419 | -80.5% |
| Profit (loss) for the period | 9904 | €7,970 | €1,552 | -€6,419 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,970 | €1,552 | -€6,419 | -80.5% |
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 19 October 2026 via checked.be.