SaNa DDS: 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.
What changed
SaNa DDS
NACE 86.230, Dental practice
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€26,800
2025 · €74,170-€47,370
Equity
-€33,462
2025 · -€61,566+€28,104
Cash
€54,431
2025 · €45,722+€8,709
Balance sheet total
€982,552
2025 · €1.0m-€24,549
Largest movements
Assets
- Tangible fixed assets -€15,598
down €15,598 (-1.7%), from €941,018 to €925,420
of which Plant, machinery and equipment: -€17,152
- Current investments -€12,997
down €12,997 (-100%), from €12,997 to €0
Equity and liabilities
- Debts after one year -€65,716
down €65,716 (-7.0%), from €934,402 to €868,685
- Profit (loss) carried forward +€28,104
up €28,104 (+44.2%), from -€63,566 to -€35,462
Income statement
- Gross operating margin -€39,773
down €39,773 (-20.1%), from €198,281 to €158,508
- Depreciation +€3,776
up €3,776 (+5.9%), from €63,740 to €67,516
- Staff costs +€3,476
up €3,476 (+10.0%), from €34,739 to €38,215
From the 2025 result to the 2026 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.
Result 2025
€74,170
Gross operating margin
-€39,773
Staff costs
-€3,476
Depreciation
-€3,776
Other operating charges
-€1,177
Other operating items
+€72
Financial income
+€54
Financial charges
+€706
Result 2026
€26,800
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€108,398
Investment
-€38,921
Financing
-€60,768
Cash 2025
€45,722
From operations (derived)
+€108,398
Net result for the year
+€26,800
Depreciation
+€67,516
Receivables within one year
-€120
Deferred charges and accrued income
+€4,783
Trade debts
+€7,736
Tax, wage and social debts
+€810
Advances received
+€2,250
Other debts
-€1,377
Investment (derived)
-€38,921
Investment in fixed assets (net)
-€51,918
Current investments
+€12,997
Financing
-€60,768
Debts after one year
-€65,716
Current portion of long-term debt
+€3,644
Contributions, distributions and other
+€1,304
Cash 2026
€54,431
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,007,101 | €982,552 | -€24,549 | -2.4% |
| Fixed assets | 21/28 | €941,018 | €925,420 | -€15,598 | -1.7% |
| Tangible fixed assets | 22/27 | €941,018 | €925,420 | -€15,598 | -1.7% |
| Land and buildings | 22 | €739,163 | €749,906 | +€10,743 | +1.5% |
| Plant, machinery and equipment | 23 | €169,189 | €152,037 | -€17,152 | -10.1% |
| Furniture and vehicles | 24 | €32,666 | €23,477 | -€9,189 | -28.1% |
| Current assets | 29/58 | €66,083 | €57,132 | -€8,951 | -13.5% |
| Amounts receivable within one year | 40/41 | €0 | €120 | +€120 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €120 | +€120 | |
| Current investments | 50/53 | €12,997 | €0 | -€12,997 | -100% |
| Cash at bank and in hand | 54/58 | €45,722 | €54,431 | +€8,709 | +19.0% |
| Deferred charges and accrued income | 490/1 | €7,364 | €2,581 | -€4,783 | -65.0% |
| Total equity and liabilities | 10/49 | €1,007,101 | €982,552 | -€24,549 | -2.4% |
| Equity | 10/15 | -€61,566 | -€33,462 | +€28,104 | +45.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,566 | -€35,462 | +€28,104 | +44.2% |
| Amounts payable | 17/49 | €1,068,667 | €1,016,014 | -€52,653 | -4.9% |
| Amounts payable after more than one year | 17 | €934,402 | €868,685 | -€65,716 | -7.0% |
| Financial debts | 170/4 | €934,402 | €868,685 | -€65,716 | -7.0% |
| Amounts payable within one year | 42/48 | €92,703 | €105,766 | +€13,063 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €68,900 | €72,544 | +€3,644 | +5.3% |
| Trade debts | 44 | €13,460 | €21,196 | +€7,736 | +57.5% |
| Suppliers | 440/4 | €13,460 | €21,196 | +€7,736 | +57.5% |
| Advances received on contracts in progress | 46 | €2,522 | €4,772 | +€2,250 | +89.2% |
| Taxes, remuneration and social security | 45 | €6,444 | €7,254 | +€810 | +12.6% |
| Remuneration and social security | 454/9 | €6,444 | €7,254 | +€810 | +12.6% |
| Other amounts payable | 47/48 | €1,377 | €0 | -€1,377 | -100% |
| Accrued charges and deferred income | 492/3 | €41,563 | €41,563 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €34,739 | €38,215 | +€3,476 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,740 | €67,516 | +€3,776 | +5.9% |
| Other operating charges | 640/8 | €543 | €1,720 | +€1,177 | +217% |
| Non-recurring operating charges | 66A | €72 | €0 | -€72 | -100% |
| Gross operating margin | 9900 | €198,281 | €158,508 | -€39,773 | -20.1% |
| Operating profit (loss) | 9901 | €99,187 | €51,057 | -€48,130 | -48.5% |
| Financial income | 75/76B | €0 | €54 | +€54 | +54,370% |
| Recurring financial income | 75 | €0 | €54 | +€54 | +54,370% |
| Financial charges | 65/66B | €25,017 | €24,311 | -€706 | -2.8% |
| Recurring financial charges | 65 | €25,017 | €24,311 | -€706 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €74,170 | €26,800 | -€47,370 | -63.9% |
| Profit (loss) for the period | 9904 | €74,170 | €26,800 | -€47,370 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €74,170 | €26,800 | -€47,370 | -63.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.