SD 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.
SD DENTAL
Largest movements
- Cash +€40,914
up €40,914 (+67.8%), from €60,325 to €101,239
mainly Net result for the year (+€30,414) and Receivables within one year (+€7,467)
- Receivables within one year -€7,467
down €7,467 (-38.9%), from €19,187 to €11,720
- Reserves +€30,000
up €30,000 (+42.5%), from €70,600 to €100,600
- Tax, wage and social debts +€3,133
up €3,133 (+47.8%), from €6,556 to €9,689
- Gross operating margin +€14,683
up €14,683 (+55.3%), from €26,561 to €41,244
- Taxes -€1,632
down €1,632 (-12.7%), from €12,887 to €11,255
- Other operating charges -€755
down €755 (-66.1%), from €1,142 to €387
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 | €79,512 | €113,009 | +€33,497 | +42.1% |
| Current assets | 29/58 | €79,512 | €113,009 | +€33,497 | +42.1% |
| Amounts receivable within one year | 40/41 | €19,187 | €11,720 | -€7,467 | -38.9% |
| Other amounts receivable | 41 | €19,187 | €11,720 | -€7,467 | -38.9% |
| Cash at bank and in hand | 54/58 | €60,325 | €101,239 | +€40,914 | +67.8% |
| Deferred charges and accrued income | 490/1 | - | €50 | +€50 | |
| Total equity and liabilities | 10/49 | €79,512 | €113,009 | +€33,497 | +42.1% |
| Equity | 10/15 | €72,806 | €103,220 | +€30,414 | +41.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €70,600 | €100,600 | +€30,000 | +42.5% |
| Distributable reserves | 133 | €70,600 | €100,600 | +€30,000 | +42.5% |
| Profit (loss) carried forward | 14 | €206 | €620 | +€414 | +201% |
| Amounts payable | 17/49 | €6,706 | €9,789 | +€3,083 | +46.0% |
| Amounts payable within one year | 42/48 | €6,556 | €9,689 | +€3,133 | +47.8% |
| Taxes, remuneration and social security | 45 | €6,556 | €9,689 | +€3,133 | +47.8% |
| Taxes | 450/3 | €6,556 | €9,689 | +€3,133 | +47.8% |
| Accrued charges and deferred income | 492/3 | €150 | €100 | -€50 | -33.3% |
| Other operating charges | 640/8 | €1,142 | €387 | -€755 | -66.1% |
| Gross operating margin | 9900 | €26,561 | €41,244 | +€14,683 | +55.3% |
| Operating profit (loss) | 9901 | €25,419 | €40,857 | +€15,438 | +60.7% |
| Financial income | 75/76B | €1,300 | €937 | -€363 | -27.9% |
| Recurring financial income | 75 | €1,300 | €937 | -€363 | -27.9% |
| Financial charges | 65/66B | €162 | €125 | -€37 | -22.8% |
| Recurring financial charges | 65 | €162 | €125 | -€37 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €26,557 | €41,669 | +€15,112 | +56.9% |
| Income taxes | 67/77 | €12,887 | €11,255 | -€1,632 | -12.7% |
| Profit (loss) for the period | 9904 | €13,670 | €30,414 | +€16,744 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €13,670 | €30,414 | +€16,744 | +122% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.