Sarowski 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.
Sarowski Dental
Largest movements
- Cash +€19,838
up €19,838 (+57.4%), from €34,582 to €54,419
mainly Net result for the year (+€17,452) and Deferred charges and accrued income (+€10,173)
- Deferred charges and accrued income -€10,173
down €10,173 (-38.5%), from €26,390 to €16,218
- Receivables within one year +€6,732
up €6,732, from €0 to €6,732
of which Other amounts receivable: +€3,420
- Profit (loss) carried forward +€16,619
up €16,619 (+28.7%), from €57,862 to €74,481
- Tax, wage and social debts -€2,168
down €2,168 (-92.9%), from €2,335 to €167
- Accrued charges and deferred income +€1,637
up €1,637 (+1,091,533%), from €0 to €1,637
- Gross operating margin -€25,877
down €25,877 (-49.1%), from €52,741 to €26,863
- Taxes -€5,505
down €5,505 (-49.7%), from €11,085 to €5,580
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 | €64,541 | €80,717 | +€16,176 | +25.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €3,569 | €3,348 | -€221 | -6.2% |
| Tangible fixed assets | 22/27 | €3,569 | €3,348 | -€221 | -6.2% |
| Furniture and vehicles | 24 | €3,569 | €3,348 | -€221 | -6.2% |
| Current assets | 29/58 | €60,972 | €77,369 | +€16,397 | +26.9% |
| Amounts receivable within one year | 40/41 | €0 | €6,732 | +€6,732 | |
| Trade receivables | 40 | €0 | €3,312 | +€3,312 | |
| Other amounts receivable | 41 | €0 | €3,420 | +€3,420 | |
| Cash at bank and in hand | 54/58 | €34,582 | €54,419 | +€19,838 | +57.4% |
| Deferred charges and accrued income | 490/1 | €26,390 | €16,218 | -€10,173 | -38.5% |
| Total equity and liabilities | 10/49 | €64,541 | €80,717 | +€16,176 | +25.1% |
| Equity | 10/15 | €60,862 | €77,481 | +€16,619 | +27.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,862 | €74,481 | +€16,619 | +28.7% |
| Amounts payable | 17/49 | €3,679 | €3,235 | -€443 | -12.0% |
| Amounts payable within one year | 42/48 | €3,678 | €1,598 | -€2,080 | -56.6% |
| Trade debts | 44 | €288 | €182 | -€107 | -36.9% |
| Suppliers | 440/4 | €288 | €182 | -€107 | -36.9% |
| Taxes, remuneration and social security | 45 | €2,335 | €167 | -€2,168 | -92.9% |
| Taxes | 450/3 | €2,335 | €167 | -€2,168 | -92.9% |
| Other amounts payable | 47/48 | €1,055 | €1,250 | +€194 | +18.4% |
| Accrued charges and deferred income | 492/3 | €0 | €1,637 | +€1,637 | +1,091,533% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,540 | €1,073 | -€467 | -30.3% |
| Other operating charges | 640/8 | €754 | €691 | -€64 | -8.4% |
| Gross operating margin | 9900 | €52,741 | €26,863 | -€25,877 | -49.1% |
| Operating profit (loss) | 9901 | €50,446 | €25,099 | -€25,347 | -50.2% |
| Financial income | 75/76B | €14 | €0 | -€14 | -100% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100% |
| Financial charges | 65/66B | €2,236 | €2,067 | -€169 | -7.6% |
| Recurring financial charges | 65 | €2,236 | €2,067 | -€169 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €48,224 | €23,032 | -€25,191 | -52.2% |
| Income taxes | 67/77 | €11,085 | €5,580 | -€5,505 | -49.7% |
| Profit (loss) for the period | 9904 | €37,139 | €17,452 | -€19,687 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,139 | €17,452 | -€19,687 | -53.0% |
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 19 October 2026 via checked.be.