SalibaDent: what changed
Two fiscal 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.
SalibaDent
Largest movements
- Cash +€62,762
up €62,762 (+109.6%), from €57,284 to €120,046
mainly Net result for the year (+€94,064) and Depreciation (+€1,140)
- Receivables within one year +€23,653
up €23,653 (+23.1%), from €102,523 to €126,176
- Profit (loss) carried forward +€93,231
up €93,231 (+76.9%), from €121,241 to €214,471
- Tax, wage and social debts -€8,836
down €8,836 (-23.6%), from €37,484 to €28,647
- Gross operating margin -€38,638
down €38,638 (-24.6%), from €157,109 to €118,471
- Taxes -€8,836
down €8,836 (-25.4%), from €34,814 to €25,977
- Financial income +€3,659
up €3,659 (+242.1%), from €1,511 to €5,170
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 | €162,481 | €247,564 | +€85,083 | +52.4% |
| Formation expenses | 20 | €591 | €0 | -€591 | -100.0% |
| Fixed assets | 21/28 | €1,619 | €1,070 | -€549 | -33.9% |
| Tangible fixed assets | 22/27 | €1,619 | €1,070 | -€549 | -33.9% |
| Furniture and vehicles | 24 | €1,619 | €1,070 | -€549 | -33.9% |
| Current assets | 29/58 | €160,271 | €246,494 | +€86,223 | +53.8% |
| Amounts receivable within one year | 40/41 | €102,523 | €126,176 | +€23,653 | +23.1% |
| Other amounts receivable | 41 | €102,523 | €126,176 | +€23,653 | +23.1% |
| Cash at bank and in hand | 54/58 | €57,284 | €120,046 | +€62,762 | +109.6% |
| Deferred charges and accrued income | 490/1 | €464 | €272 | -€192 | -41.3% |
| Total equity and liabilities | 10/49 | €162,481 | €247,564 | +€85,083 | +52.4% |
| Equity | 10/15 | €124,241 | €217,471 | +€93,231 | +75.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,241 | €214,471 | +€93,231 | +76.9% |
| Amounts payable | 17/49 | €38,240 | €30,092 | -€8,148 | -21.3% |
| Amounts payable within one year | 42/48 | €38,240 | €30,092 | -€8,148 | -21.3% |
| Trade debts | 44 | €173 | €862 | +€689 | +397.3% |
| Suppliers | 440/4 | €173 | €862 | +€689 | +397.3% |
| Taxes, remuneration and social security | 45 | €37,484 | €28,647 | -€8,836 | -23.6% |
| Taxes | 450/3 | €37,484 | €28,647 | -€8,836 | -23.6% |
| Other amounts payable | 47/48 | €583 | €583 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €670 | €1,140 | +€470 | +70.2% |
| Other operating charges | 640/8 | €307 | €280 | -€27 | -8.9% |
| Gross operating margin | 9900 | €157,109 | €118,471 | -€38,638 | -24.6% |
| Operating profit (loss) | 9901 | €156,131 | €117,051 | -€39,080 | -25.0% |
| Financial income | 75/76B | €1,511 | €5,170 | +€3,659 | +242.1% |
| Recurring financial income | 75 | €1,511 | €5,170 | +€3,659 | +242.1% |
| Financial charges | 65/66B | €755 | €2,180 | +€1,425 | +188.7% |
| Recurring financial charges | 65 | €755 | €2,180 | +€1,425 | +188.7% |
| Profit (loss) for the period before taxes | 9903 | €156,887 | €120,041 | -€36,847 | -23.5% |
| Income taxes | 67/77 | €34,814 | €25,977 | -€8,836 | -25.4% |
| Profit (loss) for the period | 9904 | €122,074 | €94,064 | -€28,010 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €122,074 | €94,064 | -€28,010 | -22.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.