SDI-DENTAL: what changed
SDI-DENTAL
Largest movements
- Tangible fixed assets -€14,182
down €14,182 (-44.2%), from €32,105 to €17,923
of which Plant, machinery and equipment: -€11,146
- Cash -€5,925
down €5,925 (-6.6%), from €89,103 to €83,178
mainly Tax, wage and social debts (-€20,889) and Contributions, distributions and other (-€12,578)
- Receivables within one year +€4,295
up €4,295 (+451%), from €952 to €5,247
of which Other amounts receivable: +€5,247
- Tax, wage and social debts -€20,889
down €20,889 (-84.7%), from €24,663 to €3,773
- Other debts +€8,430
up €8,430 (+10.6%), from €79,426 to €87,856
- Current portion of long-term debt -€3,006
down €3,006 (-64.2%), from €4,685 to €1,679
- Gross operating margin -€32,902
down €32,902 (-49.1%), from €67,070 to €34,168
- Taxes -€11,137
down €11,137 (-75.6%), from €14,736 to €3,599
- Financial charges -€1,057
down €1,057 (-30.3%), from €3,489 to €2,432
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,413 | €108,601 | -€15,812 | -12.7% |
| Fixed assets | 21/28 | €32,105 | €17,923 | -€14,182 | -44.2% |
| Tangible fixed assets | 22/27 | €32,105 | €17,923 | -€14,182 | -44.2% |
| Plant, machinery and equipment | 23 | €25,743 | €14,597 | -€11,146 | -43.3% |
| Furniture and vehicles | 24 | €6,362 | €3,326 | -€3,036 | -47.7% |
| Current assets | 29/58 | €92,307 | €90,677 | -€1,630 | -1.8% |
| Stocks and contracts in progress | 3 | €2,252 | €2,252 | = | 0.0% |
| Stocks | 30/36 | €2,252 | €2,252 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €952 | €5,247 | +€4,295 | +451% |
| Trade receivables | 40 | €952 | - | -€952 | |
| Other amounts receivable | 41 | - | €5,247 | +€5,247 | |
| Cash at bank and in hand | 54/58 | €89,103 | €83,178 | -€5,925 | -6.6% |
| Total equity and liabilities | 10/49 | €124,413 | €108,601 | -€15,812 | -12.7% |
| Equity | 10/15 | €14,260 | €14,260 | = | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €110,153 | €94,341 | -€15,812 | -14.4% |
| Amounts payable within one year | 42/48 | €110,153 | €94,341 | -€15,812 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €4,685 | €1,679 | -€3,006 | -64.2% |
| Trade debts | 44 | €1,379 | €1,032 | -€347 | -25.2% |
| Suppliers | 440/4 | €1,379 | €1,032 | -€347 | -25.2% |
| Taxes, remuneration and social security | 45 | €24,663 | €3,773 | -€20,889 | -84.7% |
| Taxes | 450/3 | €24,663 | €3,773 | -€20,889 | -84.7% |
| Other amounts payable | 47/48 | €79,426 | €87,856 | +€8,430 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,102 | €14,182 | +€80 | +0.6% |
| Other operating charges | 640/8 | €1,015 | €1,377 | +€362 | +35.7% |
| Gross operating margin | 9900 | €67,070 | €34,168 | -€32,902 | -49.1% |
| Operating profit (loss) | 9901 | €51,954 | €18,609 | -€33,344 | -64.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,489 | €2,432 | -€1,057 | -30.3% |
| Recurring financial charges | 65 | €3,489 | €2,432 | -€1,057 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €48,465 | €16,177 | -€32,287 | -66.6% |
| Income taxes | 67/77 | €14,736 | €3,599 | -€11,137 | -75.6% |
| Profit (loss) for the period | 9904 | €33,728 | €12,578 | -€21,150 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,728 | €12,578 | -€21,150 | -62.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.