SAR DENTAIRE: 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.
SAR DENTAIRE
Largest movements
- Cash -€188,153
down €188,153 (-68.2%), from €275,928 to €87,774
mainly Current investments (-€155,000) and Receivables within one year (-€38,084)
- Current investments +€155,000
new in 2025: €155,000
- Receivables within one year +€38,084
new in 2025: €38,084
- Tangible fixed assets +€8,794
up €8,794 (+160%), from €5,485 to €14,279
of which Furniture and vehicles: +€9,898
- Profit (loss) carried forward +€53,157
up €53,157 (+108%), from €49,035 to €102,192
- Other debts -€35,493
no longer reported in 2025 (was €35,493)
- Tax, wage and social debts -€3,054
down €3,054 (-40.0%), from €7,633 to €4,578
of which Remuneration and social security: -€7,633
- Gross operating margin +€7,671
up €7,671 (+14.8%), from €51,661 to €59,331
- Financial income -€2,869
down €2,869 (-78.9%), from €3,636 to €767
of which Financial income: -€2,869
- Depreciation +€2,731
up €2,731 (+194%), from €1,405 to €4,136
- Taxes +€2,318
new in 2025: €2,318
- Financial charges -€2,204
down €2,204 (-98.0%), from €2,249 to €45
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 | €282,484 | €295,582 | +€13,098 | +4.6% |
| Fixed assets | 21/28 | €5,485 | €14,279 | +€8,794 | +160% |
| Tangible fixed assets | 22/27 | €5,485 | €14,279 | +€8,794 | +160% |
| Plant, machinery and equipment | 23 | €3,326 | €2,222 | -€1,104 | -33.2% |
| Furniture and vehicles | 24 | €2,159 | €12,057 | +€9,898 | +458% |
| Current assets | 29/58 | €276,999 | €281,303 | +€4,304 | +1.6% |
| Amounts receivable within one year | 40/41 | - | €38,084 | +€38,084 | |
| Other amounts receivable | 41 | - | €38,084 | +€38,084 | |
| Current investments | 50/53 | - | €155,000 | +€155,000 | |
| Cash at bank and in hand | 54/58 | €275,928 | €87,774 | -€188,153 | -68.2% |
| Deferred charges and accrued income | 490/1 | €1,071 | €445 | -€626 | -58.5% |
| Total equity and liabilities | 10/49 | €282,484 | €295,582 | +€13,098 | +4.6% |
| Equity | 10/15 | €237,721 | €290,877 | +€53,157 | +22.4% |
| Reserves | 13 | €188,686 | €188,686 | = | 0.0% |
| Non-distributable reserves | 130/1 | €188,686 | €188,686 | = | 0.0% |
| Reserves not available under the articles | 1311 | €188,686 | €188,686 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,035 | €102,192 | +€53,157 | +108% |
| Amounts payable | 17/49 | €44,763 | €4,705 | -€40,058 | -89.5% |
| Amounts payable within one year | 42/48 | €44,763 | €4,705 | -€40,058 | -89.5% |
| Trade debts | 44 | €1,638 | €126 | -€1,512 | -92.3% |
| Suppliers | 440/4 | €1,638 | €126 | -€1,512 | -92.3% |
| Taxes, remuneration and social security | 45 | €7,633 | €4,578 | -€3,054 | -40.0% |
| Taxes | 450/3 | - | €4,578 | +€4,578 | |
| Remuneration and social security | 454/9 | €7,633 | - | -€7,633 | |
| Other amounts payable | 47/48 | €35,493 | - | -€35,493 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,405 | €4,136 | +€2,731 | +194% |
| Other operating charges | 640/8 | €2,608 | €443 | -€2,165 | -83.0% |
| Gross operating margin | 9900 | €51,661 | €59,331 | +€7,671 | +14.8% |
| Operating profit (loss) | 9901 | €47,648 | €54,753 | +€7,105 | +14.9% |
| Financial income | 75/76B | €3,636 | €767 | -€2,869 | -78.9% |
| Recurring financial income | 75 | €3,636 | €767 | -€2,869 | -78.9% |
| Non-recurring financial income | 76B | - | €767 | +€767 | |
| Financial charges | 65/66B | €2,249 | €45 | -€2,204 | -98.0% |
| Recurring financial charges | 65 | €2,249 | €45 | -€2,204 | -98.0% |
| Profit (loss) for the period before taxes | 9903 | €49,035 | €55,474 | +€6,440 | +13.1% |
| Income taxes | 67/77 | - | €2,318 | +€2,318 | |
| Profit (loss) for the period | 9904 | €49,035 | €53,157 | +€4,122 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,035 | €53,157 | +€4,122 | +8.4% |
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.