SBZ 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.
SBZ DENTAL
Largest movements
- Cash +€35,852
up €35,852 (+50.0%), from €71,723 to €107,576
mainly Net result for the year (+€73,327) and Depreciation (+€6,666)
- Receivables within one year +€19,096
up €19,096 (+223%), from €8,568 to €27,664
of which Other amounts receivable: +€16,988
- Tangible fixed assets -€6,666
down €6,666 (-39.4%), from €16,922 to €10,256
- Profit (loss) carried forward +€72,494
up €72,494 (+100%), from €72,177 to €144,671
- Other debts -€12,635
down €12,635 (-100%), from €12,635 to €0
- Tax, wage and social debts -€11,618
down €11,618 (-97.9%), from €11,868 to €250
- Gross operating margin +€4,217
up €4,217 (+4.4%), from €95,684 to €99,901
- Depreciation +€3,588
up €3,588 (+117%), from €3,078 to €6,666
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 | €97,681 | €145,921 | +€48,241 | +49.4% |
| Fixed assets | 21/28 | €16,922 | €10,256 | -€6,666 | -39.4% |
| Tangible fixed assets | 22/27 | €16,922 | €10,256 | -€6,666 | -39.4% |
| Furniture and vehicles | 24 | €16,922 | €10,256 | -€6,666 | -39.4% |
| Current assets | 29/58 | €80,759 | €135,665 | +€54,907 | +68.0% |
| Amounts receivable within one year | 40/41 | €8,568 | €27,664 | +€19,096 | +223% |
| Trade receivables | 40 | €8,568 | €10,676 | +€2,108 | +24.6% |
| Other amounts receivable | 41 | - | €16,988 | +€16,988 | |
| Cash at bank and in hand | 54/58 | €71,723 | €107,576 | +€35,852 | +50.0% |
| Deferred charges and accrued income | 490/1 | €467 | €426 | -€41 | -8.8% |
| Total equity and liabilities | 10/49 | €97,681 | €145,921 | +€48,241 | +49.4% |
| Equity | 10/15 | €73,177 | €145,671 | +€72,494 | +99.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,177 | €144,671 | +€72,494 | +100% |
| Amounts payable | 17/49 | €24,503 | €250 | -€24,253 | -99.0% |
| Amounts payable within one year | 42/48 | €24,503 | €250 | -€24,253 | -99.0% |
| Taxes, remuneration and social security | 45 | €11,868 | €250 | -€11,618 | -97.9% |
| Taxes | 450/3 | €11,868 | €250 | -€11,618 | -97.9% |
| Other amounts payable | 47/48 | €12,635 | €0 | -€12,635 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,078 | €6,666 | +€3,588 | +117% |
| Other operating charges | 640/8 | €382 | €213 | -€169 | -44.3% |
| Gross operating margin | 9900 | €95,684 | €99,901 | +€4,217 | +4.4% |
| Operating profit (loss) | 9901 | €92,223 | €93,022 | +€798 | +0.9% |
| Financial income | 75/76B | - | €414 | +€414 | |
| Recurring financial income | 75 | - | €414 | +€414 | |
| Financial charges | 65/66B | €95 | €155 | +€60 | +63.4% |
| Recurring financial charges | 65 | €95 | €155 | +€60 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | €92,128 | €93,280 | +€1,152 | +1.3% |
| Income taxes | 67/77 | €19,118 | €19,953 | +€835 | +4.4% |
| Profit (loss) for the period | 9904 | €73,010 | €73,327 | +€316 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,010 | €73,327 | +€316 | +0.4% |
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 27 October 2026 via checked.be.