RM 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.
RM Dental
Largest movements
- Deferred charges and accrued income +€70,034
up €70,034 (+200.8%), from €34,874 to €104,908
- Tangible fixed assets -€26,279
down €26,279 (-27.7%), from €94,779 to €68,500
of which Furniture and vehicles: -€18,755
- Intangible fixed assets -€23,500
down €23,500 (-20.3%), from €115,542 to €92,042
- Receivables within one year +€16,522
new in 2025: €16,522
of which Other amounts receivable: +€10,000
- Cash +€15,514
up €15,514 (+8.5%), from €182,574 to €198,088
mainly Other debts (+€339,089) and Net result for the year (+€167,482)
- Other debts +€339,089
up €339,089 (+256.8%), from €132,032 to €471,121
- Profit (loss) carried forward -€284,582
no longer reported in 2025 (was €284,582)
- Gross operating margin +€53,634
up €53,634 (+24.8%), from €216,501 to €270,136
- Taxes +€13,935
up €13,935 (+37.5%), from €37,194 to €51,129
- Depreciation -€2,828
down €2,828 (-5.5%), from €51,786 to €48,957
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.
Cash bridge derived
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 | €427,812 | €480,103 | +€52,290 | +12.2% |
| Fixed assets | 21/28 | €210,364 | €160,585 | -€49,779 | -23.7% |
| Intangible fixed assets | 21 | €115,542 | €92,042 | -€23,500 | -20.3% |
| Tangible fixed assets | 22/27 | €94,779 | €68,500 | -€26,279 | -27.7% |
| Plant, machinery and equipment | 23 | €7,524 | - | -€7,524 | |
| Furniture and vehicles | 24 | €87,255 | €68,500 | -€18,755 | -21.5% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €217,448 | €319,517 | +€102,069 | +46.9% |
| Amounts receivable within one year | 40/41 | - | €16,522 | +€16,522 | |
| Trade receivables | 40 | - | €6,522 | +€6,522 | |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €182,574 | €198,088 | +€15,514 | +8.5% |
| Deferred charges and accrued income | 490/1 | €34,874 | €104,908 | +€70,034 | +200.8% |
| Total equity and liabilities | 10/49 | €427,812 | €480,103 | +€52,290 | +12.2% |
| Equity | 10/15 | €290,582 | €6,000 | -€284,582 | -97.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €284,582 | - | -€284,582 | |
| Amounts payable | 17/49 | €137,230 | €474,103 | +€336,872 | +245.5% |
| Amounts payable within one year | 42/48 | €137,230 | €474,103 | +€336,872 | +245.5% |
| Trade debts | 44 | €3,005 | €1,853 | -€1,152 | -38.3% |
| Suppliers | 440/4 | €3,005 | €1,853 | -€1,152 | -38.3% |
| Taxes, remuneration and social security | 45 | €2,194 | €1,129 | -€1,065 | -48.6% |
| Taxes | 450/3 | €2,194 | €1,129 | -€1,065 | -48.6% |
| Other amounts payable | 47/48 | €132,032 | €471,121 | +€339,089 | +256.8% |
| Non-recurring operating income | 76A | €350 | €26,642 | +€26,292 | +7511.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,786 | €48,957 | -€2,828 | -5.5% |
| Other operating charges | 640/8 | €747 | €1,062 | +€315 | +42.2% |
| Gross operating margin | 9900 | €216,501 | €270,136 | +€53,634 | +24.8% |
| Operating profit (loss) | 9901 | €163,969 | €220,116 | +€56,147 | +34.2% |
| Financial charges | 65/66B | €1,619 | €1,506 | -€113 | -7.0% |
| Recurring financial charges | 65 | €1,619 | €1,506 | -€113 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €162,350 | €218,610 | +€56,260 | +34.7% |
| Income taxes | 67/77 | €37,194 | €51,129 | +€13,935 | +37.5% |
| Profit (loss) for the period | 9904 | €125,157 | €167,482 | +€42,325 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €125,157 | €167,482 | +€42,325 | +33.8% |
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 12 October 2026 via checked.be.