SB-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.
SB-DENTAL
Largest movements
- Cash -€261,744
down €261,744 (-86.5%), from €302,768 to €41,024
mainly Other debts (-€178,509) and Contributions, distributions and other (-€144,257)
- Deferred charges and accrued income +€10,603
up €10,603 (+885%), from €1,198 to €11,801
- Tangible fixed assets +€5,960
up €5,960 (+44.3%), from €13,442 to €19,402
of which Land and buildings: +€5,572
- Receivables within one year +€3,474
up €3,474 (+25.0%), from €13,885 to €17,359
of which Trade receivables: +€9,940
- Other debts -€178,509
down €178,509 (-68.4%), from €260,847 to €82,337
- Reserves -€66,029
no longer reported in 2025 (was €66,029)
- Gross operating margin +€16,404
up €16,404 (+18.5%), from €88,796 to €105,199
- Taxes +€4,146
up €4,146 (+23.7%), from €17,517 to €21,662
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 | €331,292 | €89,586 | -€241,706 | -73.0% |
| Fixed assets | 21/28 | €13,442 | €19,402 | +€5,960 | +44.3% |
| Tangible fixed assets | 22/27 | €13,442 | €19,402 | +€5,960 | +44.3% |
| Land and buildings | 22 | €7,796 | €13,368 | +€5,572 | +71.5% |
| Plant, machinery and equipment | 23 | €3,932 | €5,985 | +€2,053 | +52.2% |
| Furniture and vehicles | 24 | €1,714 | €49 | -€1,665 | -97.1% |
| Current assets | 29/58 | €317,851 | €70,184 | -€247,667 | -77.9% |
| Amounts receivable within one year | 40/41 | €13,885 | €17,359 | +€3,474 | +25.0% |
| Trade receivables | 40 | - | €9,940 | +€9,940 | |
| Other amounts receivable | 41 | €13,885 | €7,419 | -€6,466 | -46.6% |
| Cash at bank and in hand | 54/58 | €302,768 | €41,024 | -€261,744 | -86.5% |
| Deferred charges and accrued income | 490/1 | €1,198 | €11,801 | +€10,603 | +885% |
| Total equity and liabilities | 10/49 | €331,292 | €89,586 | -€241,706 | -73.0% |
| Equity | 10/15 | €69,029 | €3,000 | -€66,029 | -95.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €66,029 | - | -€66,029 | |
| Distributable reserves | 133 | €66,029 | - | -€66,029 | |
| Amounts payable | 17/49 | €262,263 | €86,586 | -€175,677 | -67.0% |
| Amounts payable within one year | 42/48 | €262,263 | €86,586 | -€175,677 | -67.0% |
| Trade debts | 44 | €1,417 | €2,586 | +€1,170 | +82.6% |
| Suppliers | 440/4 | €1,417 | €2,586 | +€1,170 | +82.6% |
| Taxes, remuneration and social security | 45 | - | €1,662 | +€1,662 | |
| Taxes | 450/3 | - | €1,662 | +€1,662 | |
| Other amounts payable | 47/48 | €260,847 | €82,337 | -€178,509 | -68.4% |
| Remuneration, social security and pensions | 62 | €320 | - | -€320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,950 | €3,650 | -€300 | -7.6% |
| Other operating charges | 640/8 | €820 | €844 | +€24 | +3.0% |
| Gross operating margin | 9900 | €88,796 | €105,199 | +€16,404 | +18.5% |
| Operating profit (loss) | 9901 | €83,706 | €100,705 | +€16,999 | +20.3% |
| Financial income | 75/76B | €0 | €5 | +€5 | +24,250% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +24,250% |
| Financial charges | 65/66B | €160 | €820 | +€660 | +412% |
| Recurring financial charges | 65 | €160 | €820 | +€660 | +412% |
| Profit (loss) for the period before taxes | 9903 | €83,546 | €99,890 | +€16,344 | +19.6% |
| Income taxes | 67/77 | €17,517 | €21,662 | +€4,146 | +23.7% |
| Profit (loss) for the period | 9904 | €66,029 | €78,228 | +€12,199 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €66,029 | €78,228 | +€12,199 | +18.5% |
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 29 October 2026 via checked.be.