SAMY 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.
SAMY DENTAL
Largest movements
- Current investments +€105,000
new in 2025: €105,000
- Cash -€63,872
down €63,872 (-65.7%), from €97,156 to €33,284
mainly Current investments (-€105,000) and Receivables within one year (-€46,896)
- Receivables within one year +€46,896
up €46,896 (+98,314%), from €48 to €46,944
of which Trade receivables: +€46,800
- Tangible fixed assets +€24,608
up €24,608 (+82.3%), from €29,886 to €54,494
of which Furniture and vehicles: +€25,944
- Reserves +€105,000
new in 2025: €105,000
- Other debts +€102,324
up €102,324 (+363%), from €28,174 to €130,498
- Profit (loss) carried forward -€92,457
down €92,457, from €85,950 to -€6,507
- Trade debts -€2,399
down €2,399 (-57.3%), from €4,184 to €1,785
- Gross operating margin -€33,446
down €33,446 (-30.8%), from €108,560 to €75,114
- Taxes +€24,140
new in 2025: €24,140
- Staff costs +€14,810
new in 2025: €14,810
- Depreciation +€5,130
up €5,130 (+31.4%), from €16,357 to €21,487
- Other operating charges -€4,794
down €4,794 (-75.2%), from €6,376 to €1,582
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 | €127,090 | €239,721 | +€112,631 | +88.6% |
| Fixed assets | 21/28 | €29,886 | €54,494 | +€24,608 | +82.3% |
| Tangible fixed assets | 22/27 | €29,886 | €54,494 | +€24,608 | +82.3% |
| Plant, machinery and equipment | 23 | €12,243 | €10,907 | -€1,337 | -10.9% |
| Furniture and vehicles | 24 | €17,643 | €43,587 | +€25,944 | +147% |
| Current assets | 29/58 | €97,204 | €185,227 | +€88,023 | +90.6% |
| Amounts receivable within one year | 40/41 | €48 | €46,944 | +€46,896 | +98,314% |
| Trade receivables | 40 | €48 | €46,848 | +€46,800 | +98,114% |
| Other amounts receivable | 41 | - | €96 | +€96 | |
| Current investments | 50/53 | - | €105,000 | +€105,000 | |
| Cash at bank and in hand | 54/58 | €97,156 | €33,284 | -€63,872 | -65.7% |
| Total equity and liabilities | 10/49 | €127,090 | €239,721 | +€112,631 | +88.6% |
| Equity | 10/15 | €93,950 | €106,493 | +€12,543 | +13.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Contributions outside capital | 11 | €8,000 | - | -€8,000 | |
| Share premium | 1100/10 | €8,000 | - | -€8,000 | |
| Reserves | 13 | - | €105,000 | +€105,000 | |
| Non-distributable reserves | 130/1 | - | €105,000 | +€105,000 | |
| Own shares acquired | 1312 | - | €105,000 | +€105,000 | |
| Profit (loss) carried forward | 14 | €85,950 | -€6,507 | -€92,457 | |
| Amounts payable | 17/49 | €33,140 | €133,228 | +€100,088 | +302% |
| Amounts payable within one year | 42/48 | €33,140 | €133,228 | +€100,088 | +302% |
| Trade debts | 44 | €4,184 | €1,785 | -€2,399 | -57.3% |
| Suppliers | 440/4 | €4,184 | €1,785 | -€2,399 | -57.3% |
| Taxes, remuneration and social security | 45 | €782 | €946 | +€163 | +20.8% |
| Taxes | 450/3 | €782 | €946 | +€163 | +20.8% |
| Other amounts payable | 47/48 | €28,174 | €130,498 | +€102,324 | +363% |
| Remuneration, social security and pensions | 62 | - | €14,810 | +€14,810 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,357 | €21,487 | +€5,130 | +31.4% |
| Other operating charges | 640/8 | €6,376 | €1,582 | -€4,794 | -75.2% |
| Gross operating margin | 9900 | €108,560 | €75,114 | -€33,446 | -30.8% |
| Operating profit (loss) | 9901 | €85,827 | €37,235 | -€48,592 | -56.6% |
| Financial income | 75/76B | €336 | €156 | -€181 | -53.7% |
| Recurring financial income | 75 | €336 | €156 | -€181 | -53.7% |
| Financial charges | 65/66B | €214 | €707 | +€494 | +231% |
| Recurring financial charges | 65 | €214 | €707 | +€494 | +231% |
| Profit (loss) for the period before taxes | 9903 | €85,950 | €36,683 | -€49,266 | -57.3% |
| Income taxes | 67/77 | - | €24,140 | +€24,140 | |
| Profit (loss) for the period | 9904 | €85,950 | €12,543 | -€73,406 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €85,950 | €12,543 | -€73,406 | -85.4% |
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 31 October 2026 via checked.be.