SAB DENTAL: what changed
SAB DENTAL
Largest movements
- Receivables within one year +€23,443
up €23,443 (+108%), from €21,772 to €45,215
- Cash -€9,262
down €9,262 (-49.1%), from €18,881 to €9,619
mainly Receivables within one year (-€23,443) and Contributions, distributions and other (-€11,000)
- Tangible fixed assets -€2,436
down €2,436 (-55.2%), from €4,411 to €1,975
- Profit (loss) carried forward +€11,756
up €11,756 (+47.4%), from €24,802 to €36,558
- Other debts -€4,000
down €4,000 (-26.7%), from €15,000 to €11,000
- Tax, wage and social debts +€3,990
up €3,990 (+75.8%), from €5,262 to €9,252
- Turnover -€19,383
down €19,383 (-24.2%), from €80,139 to €60,756
- Gross operating margin -€13,161
down €13,161 (-31.0%), from €42,416 to €29,255
- Purchases and services -€6,813
down €6,813 (-17.8%), from €38,314 to €31,501
- Taxes -€1,388
down €1,388 (-25.8%), from €5,378 to €3,990
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 | €45,064 | €56,809 | +€11,745 | +26.1% |
| Fixed assets | 21/28 | €4,411 | €1,975 | -€2,436 | -55.2% |
| Tangible fixed assets | 22/27 | €4,411 | €1,975 | -€2,436 | -55.2% |
| Furniture and vehicles | 24 | €4,411 | €1,975 | -€2,436 | -55.2% |
| Current assets | 29/58 | €40,653 | €54,834 | +€14,181 | +34.9% |
| Amounts receivable within one year | 40/41 | €21,772 | €45,215 | +€23,443 | +108% |
| Other amounts receivable | 41 | €21,772 | €45,215 | +€23,443 | +108% |
| Cash at bank and in hand | 54/58 | €18,881 | €9,619 | -€9,262 | -49.1% |
| Total equity and liabilities | 10/49 | €45,064 | €56,809 | +€11,745 | +26.1% |
| Equity | 10/15 | €24,802 | €36,558 | +€11,756 | +47.4% |
| Profit (loss) carried forward | 14 | €24,802 | €36,558 | +€11,756 | +47.4% |
| Amounts payable | 17/49 | €20,262 | €20,252 | -€10 | -0.1% |
| Amounts payable within one year | 42/48 | €20,262 | €20,252 | -€10 | -0.1% |
| Taxes, remuneration and social security | 45 | €5,262 | €9,252 | +€3,990 | +75.8% |
| Taxes | 450/3 | €5,262 | €9,252 | +€3,990 | +75.8% |
| Other amounts payable | 47/48 | €15,000 | €11,000 | -€4,000 | -26.7% |
| Turnover | 70 | €80,139 | €60,756 | -€19,383 | -24.2% |
| Non-recurring operating income | 76A | €591 | - | -€591 | |
| Goods, raw materials, services and sundry goods | 60/61 | €38,314 | €31,501 | -€6,813 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,917 | €2,436 | -€482 | -16.5% |
| Gross operating margin | 9900 | €42,416 | €29,255 | -€13,161 | -31.0% |
| Operating profit (loss) | 9901 | €39,498 | €26,819 | -€12,680 | -32.1% |
| Financial charges | 65/66B | €69 | €74 | +€5 | +6.5% |
| Recurring financial charges | 65 | €69 | €74 | +€5 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €39,429 | €26,745 | -€12,684 | -32.2% |
| Income taxes | 67/77 | €5,378 | €3,990 | -€1,388 | -25.8% |
| Profit (loss) for the period | 9904 | €34,052 | €22,756 | -€11,296 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,052 | €22,756 | -€11,296 | -33.2% |
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 3 November 2026 via checked.be.