ROYA 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.
ROYA DENTAL
Largest movements
- Receivables within one year -€15,455
down €15,455 (-20.0%), from €77,457 to €62,002
of which Other amounts receivable: -€23,796
- Tangible fixed assets -€15,255
down €15,255 (-25.3%), from €60,407 to €45,152
of which Furniture and vehicles: -€14,837
- Intangible fixed assets -€5,667
no longer reported in 2025 (was €5,667)
- Cash +€3,636
up €3,636 (+14.3%), from €25,449 to €29,085
mainly Net result for the year (+€124,013) and Other debts (+€114,535)
- Other debts +€114,535
up €114,535 (+87.6%), from €130,800 to €245,335
- Reserves -€113,679
no longer reported in 2025 (was €113,679)
- Tax, wage and social debts -€16,311
no longer reported in 2025 (was €16,311)
- Debts after one year -€11,988
down €11,988 (-33.1%), from €36,219 to €24,231
- Current portion of long-term debt -€6,180
down €6,180 (-34.0%), from €18,168 to €11,988
- Gross operating margin -€17,594
down €17,594 (-8.5%), from €206,009 to €188,415
- Depreciation -€10,296
down €10,296 (-29.5%), from €34,913 to €24,617
- Taxes -€8,124
down €8,124 (-17.5%), from €46,418 to €38,293
- Financial income -€6,514
down €6,514 (-58.9%), from €11,058 to €4,544
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 | €345,824 | €313,359 | -€32,465 | -9.4% |
| Fixed assets | 21/28 | €66,113 | €45,392 | -€20,721 | -31.3% |
| Intangible fixed assets | 21 | €5,667 | - | -€5,667 | |
| Tangible fixed assets | 22/27 | €60,407 | €45,152 | -€15,255 | -25.3% |
| Furniture and vehicles | 24 | €58,985 | €44,148 | -€14,837 | -25.2% |
| Other tangible fixed assets | 26 | €1,422 | €1,003 | -€419 | -29.4% |
| Financial fixed assets | 28 | €39 | €240 | +€201 | +513% |
| Current assets | 29/58 | €279,712 | €267,967 | -€11,744 | -4.2% |
| Amounts receivable after more than one year | 29 | €175,000 | €175,000 | = | 0.0% |
| Other amounts receivable | 291 | €175,000 | €175,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,457 | €62,002 | -€15,455 | -20.0% |
| Trade receivables | 40 | €38,762 | €47,103 | +€8,341 | +21.5% |
| Other amounts receivable | 41 | €38,696 | €14,899 | -€23,796 | -61.5% |
| Cash at bank and in hand | 54/58 | €25,449 | €29,085 | +€3,636 | +14.3% |
| Deferred charges and accrued income | 490/1 | €1,805 | €1,880 | +€75 | +4.1% |
| Total equity and liabilities | 10/49 | €345,824 | €313,359 | -€32,465 | -9.4% |
| Equity | 10/15 | €132,797 | €18,600 | -€114,197 | -86.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €113,679 | - | -€113,679 | |
| Distributable reserves | 133 | €113,679 | - | -€113,679 | |
| Profit (loss) carried forward | 14 | €518 | - | -€518 | |
| Amounts payable | 17/49 | €213,027 | €294,759 | +€81,732 | +38.4% |
| Amounts payable after more than one year | 17 | €36,219 | €24,231 | -€11,988 | -33.1% |
| Financial debts | 170/4 | €36,219 | €24,231 | -€11,988 | -33.1% |
| Amounts payable within one year | 42/48 | €176,808 | €270,528 | +€93,720 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | €18,168 | €11,988 | -€6,180 | -34.0% |
| Financial debts | 43 | €11,126 | €12,033 | +€908 | +8.2% |
| Credit institutions | 430/8 | €11,126 | €12,033 | +€908 | +8.2% |
| Trade debts | 44 | €404 | €1,171 | +€768 | +190% |
| Suppliers | 440/4 | €404 | €1,171 | +€768 | +190% |
| Taxes, remuneration and social security | 45 | €16,311 | - | -€16,311 | |
| Taxes | 450/3 | €16,311 | - | -€16,311 | |
| Other amounts payable | 47/48 | €130,800 | €245,335 | +€114,535 | +87.6% |
| Non-recurring operating income | 76A | €34 | - | -€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,913 | €24,617 | -€10,296 | -29.5% |
| Other operating charges | 640/8 | €812 | €898 | +€87 | +10.7% |
| Non-recurring operating charges | 66A | €65 | €2,523 | +€2,458 | +3,764% |
| Gross operating margin | 9900 | €206,009 | €188,415 | -€17,594 | -8.5% |
| Operating profit (loss) | 9901 | €170,219 | €160,376 | -€9,843 | -5.8% |
| Financial income | 75/76B | €11,058 | €4,544 | -€6,514 | -58.9% |
| Recurring financial income | 75 | €11,058 | €4,544 | -€6,514 | -58.9% |
| Financial charges | 65/66B | €4,059 | €2,614 | -€1,445 | -35.6% |
| Recurring financial charges | 65 | €4,059 | €2,614 | -€1,445 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €177,218 | €162,307 | -€14,911 | -8.4% |
| Income taxes | 67/77 | €46,418 | €38,293 | -€8,124 | -17.5% |
| Profit (loss) for the period | 9904 | €130,801 | €124,013 | -€6,787 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €130,801 | €124,013 | -€6,787 | -5.2% |
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 21 October 2026 via checked.be.