S.D. DENTAL: what changed
S.D. DENTAL
Largest movements
- Cash -€26,202
down €26,202 (-66.4%), from €39,453 to €13,251
mainly Debts after one year (-€35,908) and Contributions, distributions and other (-€17,500)
- Receivables within one year +€14,500
up €14,500 (+12.3%), from €118,194 to €132,694
of which Other amounts receivable: +€9,556
- Tangible fixed assets -€10,802
down €10,802 (-3.0%), from €365,989 to €355,187
of which Land and buildings: -€8,644
- Debts after one year -€35,908
down €35,908 (-13.2%), from €272,743 to €236,835
- Reserves +€26,000
up €26,000 (+17.4%), from €149,042 to €175,042
of which Distributable reserves: +€26,000
- Profit (loss) carried forward -€12,915
down €12,915 (-24.0%), from €53,924 to €41,009
- Trade debts -€11,243
down €11,243 (-39.4%), from €28,521 to €17,278
- Gross operating margin -€19,027
down €19,027 (-14.5%), from €131,097 to €112,070
- Depreciation +€9,743
up €9,743 (+55.1%), from €17,670 to €27,413
- Taxes -€8,654
down €8,654 (-39.1%), from €22,155 to €13,501
- Staff costs +€6,100
up €6,100 (+21.8%), from €27,931 to €34,031
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €600,270 | €574,591 | -€25,679 | -4.3% |
| Fixed assets | 21/28 | €365,989 | €355,187 | -€10,802 | -3.0% |
| Tangible fixed assets | 22/27 | €365,989 | €355,187 | -€10,802 | -3.0% |
| Land and buildings | 22 | €273,724 | €265,080 | -€8,644 | -3.2% |
| Plant, machinery and equipment | 23 | €6,767 | €7,366 | +€599 | +8.9% |
| Furniture and vehicles | 24 | €61,087 | €61,614 | +€527 | +0.9% |
| Leasing and similar rights | 25 | €24,411 | €21,127 | -€3,284 | -13.5% |
| Current assets | 29/58 | €234,281 | €219,404 | -€14,877 | -6.4% |
| Amounts receivable after more than one year | 29 | €74,643 | €71,099 | -€3,544 | -4.7% |
| Other amounts receivable | 291 | €74,643 | €71,099 | -€3,544 | -4.7% |
| Amounts receivable within one year | 40/41 | €118,194 | €132,694 | +€14,500 | +12.3% |
| Trade receivables | 40 | €9,934 | €14,878 | +€4,944 | +49.8% |
| Other amounts receivable | 41 | €108,260 | €117,816 | +€9,556 | +8.8% |
| Cash at bank and in hand | 54/58 | €39,453 | €13,251 | -€26,202 | -66.4% |
| Deferred charges and accrued income | 490/1 | €1,991 | €2,360 | +€369 | +18.5% |
| Total equity and liabilities | 10/49 | €600,270 | €574,591 | -€25,679 | -4.3% |
| Equity | 10/15 | €209,166 | €222,251 | +€13,085 | +6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €149,042 | €175,042 | +€26,000 | +17.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €147,182 | €173,182 | +€26,000 | +17.7% |
| Profit (loss) carried forward | 14 | €53,924 | €41,009 | -€12,915 | -24.0% |
| Amounts payable | 17/49 | €391,104 | €352,340 | -€38,764 | -9.9% |
| Amounts payable after more than one year | 17 | €272,743 | €236,835 | -€35,908 | -13.2% |
| Financial debts | 170/4 | €272,743 | €236,835 | -€35,908 | -13.2% |
| Amounts payable within one year | 42/48 | €118,361 | €115,505 | -€2,856 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €33,070 | €35,908 | +€2,838 | +8.6% |
| Trade debts | 44 | €28,521 | €17,278 | -€11,243 | -39.4% |
| Suppliers | 440/4 | €28,521 | €17,278 | -€11,243 | -39.4% |
| Taxes, remuneration and social security | 45 | €39,270 | €44,819 | +€5,549 | +14.1% |
| Taxes | 450/3 | €35,199 | €40,906 | +€5,707 | +16.2% |
| Remuneration and social security | 454/9 | €4,071 | €3,913 | -€158 | -3.9% |
| Other amounts payable | 47/48 | €17,500 | €17,500 | = | 0.0% |
| Non-recurring operating income | 76A | €5,500 | - | -€5,500 | |
| Remuneration, social security and pensions | 62 | €27,931 | €34,031 | +€6,100 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,670 | €27,413 | +€9,743 | +55.1% |
| Other operating charges | 640/8 | €3,922 | €3,658 | -€264 | -6.7% |
| Gross operating margin | 9900 | €131,097 | €112,070 | -€19,027 | -14.5% |
| Operating profit (loss) | 9901 | €81,574 | €46,968 | -€34,606 | -42.4% |
| Financial income | 75/76B | €8,143 | €8,946 | +€803 | +9.9% |
| Recurring financial income | 75 | €8,143 | €8,946 | +€803 | +9.9% |
| Financial charges | 65/66B | €10,646 | €11,828 | +€1,182 | +11.1% |
| Recurring financial charges | 65 | €10,646 | €11,828 | +€1,182 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €79,071 | €44,086 | -€34,985 | -44.2% |
| Income taxes | 67/77 | €22,155 | €13,501 | -€8,654 | -39.1% |
| Profit (loss) for the period | 9904 | €56,916 | €30,585 | -€26,331 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,916 | €30,585 | -€26,331 | -46.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.