Romain VDD dentiste: 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.
Romain VDD dentiste
Largest movements
- Cash +€33,073
up €33,073 (+89.6%), from €36,900 to €69,972
mainly Net result for the year (+€100,884) and Depreciation (+€44,389)
- Tangible fixed assets -€31,604
down €31,604 (-7.2%), from €441,823 to €410,219
of which Leasing and similar rights: -€21,349
- Profit (loss) carried forward +€70,884
up €70,884 (+806%), from €8,797 to €79,681
- Other debts -€47,007
down €47,007 (-71.2%), from €66,036 to €19,029
- Debts after one year -€37,337
down €37,337 (-11.8%), from €316,316 to €278,979
- Reserves +€30,000
new in 2025: €30,000
- Trade debts -€16,883
down €16,883 (-53.5%), from €31,552 to €14,668
- Turnover +€298,432
up €298,432 (+118%), from €252,905 to €551,337
- Gross operating margin +€157,829
up €157,829 (+182%), from €86,882 to €244,711
- Purchases and services +€152,655
up €152,655 (+89.7%), from €170,186 to €322,842
- Staff costs +€41,687
up €41,687 (+194%), from €21,465 to €63,152
- Taxes +€15,000
new in 2025: €15,000
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 | €481,469 | €487,257 | +€5,788 | +1.2% |
| Fixed assets | 21/28 | €441,823 | €410,219 | -€31,604 | -7.2% |
| Tangible fixed assets | 22/27 | €441,823 | €410,219 | -€31,604 | -7.2% |
| Plant, machinery and equipment | 23 | €219,845 | €212,367 | -€7,477 | -3.4% |
| Furniture and vehicles | 24 | €25,231 | €22,453 | -€2,778 | -11.0% |
| Leasing and similar rights | 25 | €196,747 | €175,398 | -€21,349 | -10.9% |
| Current assets | 29/58 | €39,647 | €77,038 | +€37,392 | +94.3% |
| Amounts receivable within one year | 40/41 | €1,559 | €5,858 | +€4,299 | +276% |
| Other amounts receivable | 41 | €1,559 | €5,858 | +€4,299 | +276% |
| Cash at bank and in hand | 54/58 | €36,900 | €69,972 | +€33,073 | +89.6% |
| Deferred charges and accrued income | 490/1 | €1,188 | €1,208 | +€20 | +1.7% |
| Total equity and liabilities | 10/49 | €481,469 | €487,257 | +€5,788 | +1.2% |
| Equity | 10/15 | €28,797 | €129,681 | +€100,884 | +350% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €30,000 | +€30,000 | |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €8,797 | €79,681 | +€70,884 | +806% |
| Amounts payable | 17/49 | €452,672 | €357,576 | -€95,096 | -21.0% |
| Amounts payable after more than one year | 17 | €316,316 | €278,979 | -€37,337 | -11.8% |
| Financial debts | 170/4 | €316,316 | €278,979 | -€37,337 | -11.8% |
| Amounts payable within one year | 42/48 | €136,356 | €78,596 | -€57,759 | -42.4% |
| Current portion of amounts payable after more than one year | 42 | €36,288 | €37,337 | +€1,049 | +2.9% |
| Trade debts | 44 | €31,552 | €14,668 | -€16,883 | -53.5% |
| Suppliers | 440/4 | €31,552 | €14,668 | -€16,883 | -53.5% |
| Taxes, remuneration and social security | 45 | €2,479 | €7,562 | +€5,083 | +205% |
| Remuneration and social security | 454/9 | €2,479 | €7,562 | +€5,083 | +205% |
| Other amounts payable | 47/48 | €66,036 | €19,029 | -€47,007 | -71.2% |
| Turnover | 70 | €252,905 | €551,337 | +€298,432 | +118% |
| Goods, raw materials, services and sundry goods | 60/61 | €170,186 | €322,842 | +€152,655 | +89.7% |
| Remuneration, social security and pensions | 62 | €21,465 | €63,152 | +€41,687 | +194% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,183 | €44,389 | +€9,206 | +26.2% |
| Other operating charges | 640/8 | €8,904 | €7,753 | -€1,151 | -12.9% |
| Gross operating margin | 9900 | €86,882 | €244,711 | +€157,829 | +182% |
| Operating profit (loss) | 9901 | €21,330 | €129,417 | +€108,087 | +507% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €12,532 | €13,533 | +€1,001 | +8.0% |
| Recurring financial charges | 65 | €12,532 | €13,533 | +€1,001 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €8,797 | €115,884 | +€107,087 | +1,217% |
| Income taxes | 67/77 | - | €15,000 | +€15,000 | |
| Profit (loss) for the period | 9904 | €8,797 | €100,884 | +€92,087 | +1,047% |
| Profit (loss) for the period to be appropriated | 9905 | €8,797 | €100,884 | +€92,087 | +1,047% |
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 25 October 2026 via checked.be.