SANODENT: 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.
SANODENT
Largest movements
- Cash -€24,219
down €24,219 (-17.3%), from €140,181 to €115,961
mainly Contributions, distributions and other (-€66,531) and Debts after one year (-€48,894)
- Tangible fixed assets +€5,755
up €5,755 (+74.0%), from €7,774 to €13,529
- Intangible fixed assets -€3,418
no longer reported in 2025 (was €3,418)
- Debts after one year -€48,894
down €48,894 (-91.7%), from €53,322 to €4,428
- Other debts +€12,260
up €12,260 (+27.7%), from €44,292 to €56,552
- Trade debts +€7,492
new in 2025: €7,492
- Tax, wage and social debts +€7,123
up €7,123 (+26.5%), from €26,890 to €34,013
of which Taxes: +€8,723
- Current portion of long-term debt -€2,515
down €2,515 (-9.4%), from €26,703 to €24,189
- Depreciation -€30,363
down €30,363 (-77.7%), from €39,066 to €8,702
- Gross operating margin -€9,086
down €9,086 (-8.1%), from €111,761 to €102,674
- Taxes +€5,507
up €5,507 (+26.7%), from €20,638 to €26,145
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 | €151,807 | €129,491 | -€22,316 | -14.7% |
| Fixed assets | 21/28 | €11,192 | €13,529 | +€2,338 | +20.9% |
| Intangible fixed assets | 21 | €3,418 | - | -€3,418 | |
| Tangible fixed assets | 22/27 | €7,774 | €13,529 | +€5,755 | +74.0% |
| Furniture and vehicles | 24 | €7,774 | €13,529 | +€5,755 | +74.0% |
| Current assets | 29/58 | €140,615 | €115,961 | -€24,654 | -17.5% |
| Amounts receivable within one year | 40/41 | €434 | - | -€434 | |
| Trade receivables | 40 | €434 | - | -€434 | |
| Cash at bank and in hand | 54/58 | €140,181 | €115,961 | -€24,219 | -17.3% |
| Total equity and liabilities | 10/49 | €151,807 | €129,491 | -€22,316 | -14.7% |
| Equity | 10/15 | €600 | €600 | = | 0.0% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Amounts payable | 17/49 | €151,207 | €128,891 | -€22,316 | -14.8% |
| Amounts payable after more than one year | 17 | €53,322 | €4,428 | -€48,894 | -91.7% |
| Financial debts | 170/4 | €53,322 | €4,428 | -€48,894 | -91.7% |
| Amounts payable within one year | 42/48 | €97,885 | €122,245 | +€24,360 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €26,703 | €24,189 | -€2,515 | -9.4% |
| Trade debts | 44 | - | €7,492 | +€7,492 | |
| Suppliers | 440/4 | - | €7,492 | +€7,492 | |
| Taxes, remuneration and social security | 45 | €26,890 | €34,013 | +€7,123 | +26.5% |
| Taxes | 450/3 | €25,290 | €34,013 | +€8,723 | +34.5% |
| Remuneration and social security | 454/9 | €1,600 | - | -€1,600 | |
| Other amounts payable | 47/48 | €44,292 | €56,552 | +€12,260 | +27.7% |
| Accrued charges and deferred income | 492/3 | - | €2,218 | +€2,218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,066 | €8,702 | -€30,363 | -77.7% |
| Other operating charges | 640/8 | €531 | €552 | +€20 | +3.8% |
| Gross operating margin | 9900 | €111,761 | €102,674 | -€9,086 | -8.1% |
| Operating profit (loss) | 9901 | €72,164 | €93,421 | +€21,257 | +29.5% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,285 | €744 | -€541 | -42.1% |
| Recurring financial charges | 65 | €1,285 | €744 | -€541 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €70,886 | €92,676 | +€21,791 | +30.7% |
| Income taxes | 67/77 | €20,638 | €26,145 | +€5,507 | +26.7% |
| Profit (loss) for the period | 9904 | €50,248 | €66,531 | +€16,284 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,248 | €66,531 | +€16,284 | +32.4% |
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 17 October 2026 via checked.be.