SAM 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.
SAM DENTAL
Largest movements
- Receivables within one year +€87,471
up €87,471 (+263%), from €33,315 to €120,786
of which Other amounts receivable: +€86,480
- Tangible fixed assets +€52,589
up €52,589 (+53.4%), from €98,530 to €151,119
of which Leasing and similar rights: +€31,937
- Cash -€42,005
down €42,005 (-46.4%), from €90,624 to €48,619
mainly Investment in fixed assets (net) (-€99,399) and Receivables within one year (-€87,471)
- Deferred charges and accrued income +€7,383
up €7,383 (+48.8%), from €15,127 to €22,510
- Debts after one year +€63,798
up €63,798 (+251%), from €25,466 to €89,265
- Reserves +€28,177
up €28,177 (+34.3%), from €82,236 to €110,413
of which Distributable reserves: +€28,177
- Tax, wage and social debts +€8,152
up €8,152 (+31.9%), from €25,563 to €33,715
of which Remuneration and social security: +€8,148
- Current portion of long-term debt +€5,040
up €5,040 (+21.2%), from €23,763 to €28,803
- Gross operating margin +€32,853
up €32,853 (+18.3%), from €179,680 to €212,533
- Depreciation +€15,573
up €15,573 (+49.9%), from €31,236 to €46,809
- Staff costs +€9,697
up €9,697 (+8.8%), from €110,386 to €120,083
- Financial charges +€2,504
up €2,504 (+69.3%), from €3,611 to €6,116
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 | €237,776 | €343,214 | +€105,438 | +44.3% |
| Fixed assets | 21/28 | €98,710 | €151,299 | +€52,589 | +53.3% |
| Tangible fixed assets | 22/27 | €98,530 | €151,119 | +€52,589 | +53.4% |
| Land and buildings | 22 | €18,476 | €11,299 | -€7,178 | -38.8% |
| Plant, machinery and equipment | 23 | €59,375 | €87,637 | +€28,263 | +47.6% |
| Furniture and vehicles | 24 | €768 | €335 | -€433 | -56.4% |
| Leasing and similar rights | 25 | €19,912 | €51,849 | +€31,937 | +160% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €139,066 | €191,914 | +€52,849 | +38.0% |
| Amounts receivable within one year | 40/41 | €33,315 | €120,786 | +€87,471 | +263% |
| Trade receivables | 40 | €508 | €1,499 | +€991 | +195% |
| Other amounts receivable | 41 | €32,807 | €119,287 | +€86,480 | +264% |
| Cash at bank and in hand | 54/58 | €90,624 | €48,619 | -€42,005 | -46.4% |
| Deferred charges and accrued income | 490/1 | €15,127 | €22,510 | +€7,383 | +48.8% |
| Total equity and liabilities | 10/49 | €237,776 | €343,214 | +€105,438 | +44.3% |
| Equity | 10/15 | €100,836 | €129,013 | +€28,177 | +27.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,236 | €110,413 | +€28,177 | +34.3% |
| 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 | €80,376 | €108,553 | +€28,177 | +35.1% |
| Amounts payable | 17/49 | €136,940 | €214,200 | +€77,261 | +56.4% |
| Amounts payable after more than one year | 17 | €25,466 | €89,265 | +€63,798 | +251% |
| Financial debts | 170/4 | €25,466 | €89,265 | +€63,798 | +251% |
| Amounts payable within one year | 42/48 | €111,473 | €124,936 | +€13,463 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €23,763 | €28,803 | +€5,040 | +21.2% |
| Financial debts | 43 | €4,272 | €4,259 | -€13 | -0.3% |
| Credit institutions | 430/8 | €4,272 | €4,259 | -€13 | -0.3% |
| Trade debts | 44 | €57,875 | €58,159 | +€284 | +0.5% |
| Suppliers | 440/4 | €57,875 | €58,159 | +€284 | +0.5% |
| Taxes, remuneration and social security | 45 | €25,563 | €33,715 | +€8,152 | +31.9% |
| Taxes | 450/3 | €1,984 | €1,987 | +€4 | +0.2% |
| Remuneration and social security | 454/9 | €23,579 | €31,727 | +€8,148 | +34.6% |
| Non-recurring operating income | 76A | - | €750 | +€750 | |
| Remuneration, social security and pensions | 62 | €110,386 | €120,083 | +€9,697 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,236 | €46,809 | +€15,573 | +49.9% |
| Other operating charges | 640/8 | €611 | €1,127 | +€515 | +84.2% |
| Non-recurring operating charges | 66A | - | €237 | +€237 | |
| Gross operating margin | 9900 | €179,680 | €212,533 | +€32,853 | +18.3% |
| Operating profit (loss) | 9901 | €37,447 | €44,277 | +€6,830 | +18.2% |
| Financial income | 75/76B | €136 | €206 | +€70 | +51.3% |
| Recurring financial income | 75 | €136 | €206 | +€70 | +51.3% |
| Financial charges | 65/66B | €3,611 | €6,116 | +€2,504 | +69.3% |
| Recurring financial charges | 65 | €3,611 | €6,116 | +€2,504 | +69.3% |
| Profit (loss) for the period before taxes | 9903 | €33,972 | €38,367 | +€4,395 | +12.9% |
| Income taxes | 67/77 | €9,215 | €10,190 | +€975 | +10.6% |
| Profit (loss) for the period | 9904 | €24,757 | €28,177 | +€3,420 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,757 | €28,177 | +€3,420 | +13.8% |
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 29 October 2026 via checked.be.