SC 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.
SC DENTAL
Largest movements
- Tangible fixed assets -€70,087
down €70,087 (-6.8%), from €1.0m to €959,543
of which Land and buildings: -€38,180
- Cash +€23,228
up €23,228 (+79.6%), from €29,178 to €52,406
mainly Depreciation (+€73,907) and Receivables within one year (+€21,076)
- Receivables within one year -€21,076
down €21,076 (-34.7%), from €60,725 to €39,648
of which Trade receivables: -€11,509
- Debts after one year -€73,912
down €73,912 (-9.2%), from €803,717 to €729,805
- Gross operating margin +€30,374
up €30,374 (+20.3%), from €149,766 to €180,139
- Financial charges +€16,115
up €16,115 (+31.5%), from €51,111 to €67,226
- Depreciation +€8,940
up €8,940 (+13.8%), from €64,967 to €73,907
- Staff costs +€3,622
up €3,622 (+14.7%), from €24,575 to €28,197
- Taxes +€3,376
up €3,376 (+126%), from €2,670 to €6,046
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 | €1,125,095 | €1,057,659 | -€67,436 | -6.0% |
| Fixed assets | 21/28 | €1,029,630 | €959,543 | -€70,087 | -6.8% |
| Tangible fixed assets | 22/27 | €1,029,630 | €959,543 | -€70,087 | -6.8% |
| Land and buildings | 22 | €882,609 | €844,429 | -€38,180 | -4.3% |
| Plant, machinery and equipment | 23 | €91,463 | €74,767 | -€16,696 | -18.3% |
| Furniture and vehicles | 24 | €55,558 | €40,347 | -€15,211 | -27.4% |
| Current assets | 29/58 | €95,465 | €98,116 | +€2,651 | +2.8% |
| Amounts receivable within one year | 40/41 | €60,725 | €39,648 | -€21,076 | -34.7% |
| Trade receivables | 40 | €19,972 | €8,463 | -€11,509 | -57.6% |
| Other amounts receivable | 41 | €40,753 | €31,185 | -€9,567 | -23.5% |
| Cash at bank and in hand | 54/58 | €29,178 | €52,406 | +€23,228 | +79.6% |
| Deferred charges and accrued income | 490/1 | €5,562 | €6,062 | +€499 | +9.0% |
| Total equity and liabilities | 10/49 | €1,125,095 | €1,057,659 | -€67,436 | -6.0% |
| Equity | 10/15 | €243,337 | €244,856 | +€1,519 | +0.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €203,685 | €205,203 | +€1,519 | +0.7% |
| Tax-exempt reserves | 132 | €128,487 | €124,057 | -€4,431 | -3.4% |
| Distributable reserves | 133 | €75,197 | €81,147 | +€5,949 | +7.9% |
| Profit (loss) carried forward | 14 | €27,253 | €27,253 | = | 0.0% |
| Amounts payable | 17/49 | €881,757 | €812,803 | -€68,955 | -7.8% |
| Amounts payable after more than one year | 17 | €803,717 | €729,805 | -€73,912 | -9.2% |
| Financial debts | 170/4 | €803,717 | €729,805 | -€73,912 | -9.2% |
| Amounts payable within one year | 42/48 | €78,040 | €82,997 | +€4,957 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €71,427 | €73,912 | +€2,485 | +3.5% |
| Trade debts | 44 | €1,650 | €8,061 | +€6,411 | +389% |
| Suppliers | 440/4 | €1,650 | €8,061 | +€6,411 | +389% |
| Taxes, remuneration and social security | 45 | €4,963 | €1,024 | -€3,939 | -79.4% |
| Taxes | 450/3 | €2,263 | €595 | -€1,668 | -73.7% |
| Remuneration and social security | 454/9 | €2,700 | €429 | -€2,271 | -84.1% |
| Remuneration, social security and pensions | 62 | €24,575 | €28,197 | +€3,622 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,967 | €73,907 | +€8,940 | +13.8% |
| Other operating charges | 640/8 | €1,148 | €3,662 | +€2,514 | +219% |
| Gross operating margin | 9900 | €149,766 | €180,139 | +€30,374 | +20.3% |
| Operating profit (loss) | 9901 | €59,075 | €74,373 | +€15,298 | +25.9% |
| Financial income | 75/76B | €1,126 | €417 | -€709 | -62.9% |
| Recurring financial income | 75 | €1,126 | €417 | -€709 | -62.9% |
| Financial charges | 65/66B | €51,111 | €67,226 | +€16,115 | +31.5% |
| Recurring financial charges | 65 | €51,111 | €67,226 | +€16,115 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €9,091 | €7,565 | -€1,526 | -16.8% |
| Income taxes | 67/77 | €2,670 | €6,046 | +€3,376 | +126% |
| Profit (loss) for the period | 9904 | €6,421 | €1,519 | -€4,902 | -76.3% |
| Transfer from tax-exempt reserves | 789 | €4,431 | €4,431 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,851 | €5,949 | -€4,902 | -45.2% |
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.