SG 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.
SG Dental
Largest movements
- Cash +€27,301
up €27,301 (+72.5%), from €37,631 to €64,932
mainly Other debts (+€84,076) and Net result for the year (+€37,439)
- Tangible fixed assets -€11,434
down €11,434 (-22.0%), from €52,028 to €40,594
of which Leasing and similar rights: -€13,577
- Receivables after one year -€10,699
no longer reported in 2025 (was €10,699)
- Receivables within one year -€5,359
down €5,359 (-52.7%), from €10,169 to €4,810
- Deferred charges and accrued income -€2,593
down €2,593 (-10.9%), from €23,693 to €21,100
- Other debts +€84,076
new in 2025: €84,076
- Profit (loss) carried forward -€76,561
down €76,561 (-99.7%), from €76,825 to €264
- Debts after one year -€12,611
down €12,611 (-33.3%), from €37,865 to €25,255
- Tax, wage and social debts +€2,715
up €2,715 (+236%), from €1,150 to €3,865
- Gross operating margin +€20,765
up €20,765 (+45.5%), from €45,587 to €66,352
- Taxes +€4,525
up €4,525 (+62.9%), from €7,190 to €11,715
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 | €134,221 | €131,437 | -€2,784 | -2.1% |
| Fixed assets | 21/28 | €52,028 | €40,594 | -€11,434 | -22.0% |
| Tangible fixed assets | 22/27 | €52,028 | €40,594 | -€11,434 | -22.0% |
| Furniture and vehicles | 24 | €1,851 | €3,993 | +€2,142 | +116% |
| Leasing and similar rights | 25 | €50,178 | €36,601 | -€13,577 | -27.1% |
| Current assets | 29/58 | €82,192 | €90,843 | +€8,650 | +10.5% |
| Amounts receivable after more than one year | 29 | €10,699 | - | -€10,699 | |
| Other amounts receivable | 291 | €10,699 | - | -€10,699 | |
| Amounts receivable within one year | 40/41 | €10,169 | €4,810 | -€5,359 | -52.7% |
| Other amounts receivable | 41 | €10,169 | €4,810 | -€5,359 | -52.7% |
| Cash at bank and in hand | 54/58 | €37,631 | €64,932 | +€27,301 | +72.5% |
| Deferred charges and accrued income | 490/1 | €23,693 | €21,100 | -€2,593 | -10.9% |
| Total equity and liabilities | 10/49 | €134,221 | €131,437 | -€2,784 | -2.1% |
| Equity | 10/15 | €80,825 | €4,264 | -€76,561 | -94.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,825 | €264 | -€76,561 | -99.7% |
| Amounts payable | 17/49 | €53,396 | €127,173 | +€73,777 | +138% |
| Amounts payable after more than one year | 17 | €37,865 | €25,255 | -€12,611 | -33.3% |
| Financial debts | 170/4 | €37,865 | €25,255 | -€12,611 | -33.3% |
| Amounts payable within one year | 42/48 | €15,530 | €101,918 | +€86,388 | +556% |
| Current portion of amounts payable after more than one year | 42 | €13,204 | €12,611 | -€593 | -4.5% |
| Trade debts | 44 | €1,176 | €1,367 | +€191 | +16.2% |
| Suppliers | 440/4 | €1,176 | €1,367 | +€191 | +16.2% |
| Taxes, remuneration and social security | 45 | €1,150 | €3,865 | +€2,715 | +236% |
| Taxes | 450/3 | €1,150 | €3,865 | +€2,715 | +236% |
| Other amounts payable | 47/48 | - | €84,076 | +€84,076 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,814 | €15,234 | +€420 | +2.8% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | €45,587 | €66,352 | +€20,765 | +45.5% |
| Operating profit (loss) | 9901 | €30,268 | €50,998 | +€20,730 | +68.5% |
| Financial income | 75/76B | €327 | €43 | -€284 | -86.8% |
| Recurring financial income | 75 | €327 | €43 | -€284 | -86.8% |
| Financial charges | 65/66B | €2,220 | €1,888 | -€332 | -15.0% |
| Recurring financial charges | 65 | €2,220 | €1,888 | -€332 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €28,375 | €49,153 | +€20,778 | +73.2% |
| Income taxes | 67/77 | €7,190 | €11,715 | +€4,525 | +62.9% |
| Profit (loss) for the period | 9904 | €21,185 | €37,439 | +€16,253 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,185 | €37,439 | +€16,253 | +76.7% |
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 28 October 2026 via checked.be.