SIN-DENTALS: 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.
SIN-DENTALS
Largest movements
- Cash +€46,212
up €46,212 (+62.8%), from €73,532 to €119,745
mainly Net result for the year (+€51,087) and Depreciation (+€36,729)
- Tangible fixed assets -€28,108
down €28,108 (-14.0%), from €201,082 to €172,974
of which Furniture and vehicles: -€19,431
- Profit (loss) carried forward +€51,087
up €51,087 (+53.9%), from €94,739 to €145,826
- Debts after one year -€24,139
down €24,139 (-16.7%), from €144,613 to €120,475
- Tax, wage and social debts -€8,085
down €8,085 (-49.0%), from €16,514 to €8,429
- Short-term financial debts +€5,873
new in 2025: €5,873
- Other debts -€5,311
down €5,311 (-13.9%), from €38,155 to €32,844
- Gross operating margin -€44,421
down €44,421 (-28.1%), from €158,260 to €113,839
- Taxes -€2,394
down €2,394 (-11.8%), from €20,364 to €17,969
- Other operating charges -€1,734
down €1,734 (-37.8%), from €4,592 to €2,858
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.
Cash bridge derived
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 | €343,964 | €358,145 | +€14,181 | +4.1% |
| Fixed assets | 21/28 | €201,424 | €172,974 | -€28,450 | -14.1% |
| Intangible fixed assets | 21 | €342 | - | -€342 | |
| Tangible fixed assets | 22/27 | €201,082 | €172,974 | -€28,108 | -14.0% |
| Land and buildings | 22 | €93,910 | €88,511 | -€5,399 | -5.7% |
| Plant, machinery and equipment | 23 | €30,479 | €28,366 | -€2,113 | -6.9% |
| Furniture and vehicles | 24 | €70,528 | €51,097 | -€19,431 | -27.6% |
| Other tangible fixed assets | 26 | €6,165 | €4,999 | -€1,165 | -18.9% |
| Current assets | 29/58 | €142,540 | €185,171 | +€42,631 | +29.9% |
| Amounts receivable within one year | 40/41 | €65,410 | €61,841 | -€3,569 | -5.5% |
| Trade receivables | 40 | €65,410 | €61,841 | -€3,569 | -5.5% |
| Cash at bank and in hand | 54/58 | €73,532 | €119,745 | +€46,212 | +62.8% |
| Deferred charges and accrued income | 490/1 | €3,598 | €3,585 | -€13 | -0.4% |
| Total equity and liabilities | 10/49 | €343,964 | €358,145 | +€14,181 | +4.1% |
| Equity | 10/15 | €115,199 | €166,286 | +€51,087 | +44.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,739 | €145,826 | +€51,087 | +53.9% |
| Amounts payable | 17/49 | €228,765 | €191,859 | -€36,906 | -16.1% |
| Amounts payable after more than one year | 17 | €144,613 | €120,475 | -€24,139 | -16.7% |
| Financial debts | 170/4 | €144,613 | €120,475 | -€24,139 | -16.7% |
| Amounts payable within one year | 42/48 | €84,152 | €71,384 | -€12,768 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €29,367 | €24,139 | -€5,228 | -17.8% |
| Financial debts | 43 | - | €5,873 | +€5,873 | |
| Credit institutions | 430/8 | - | €5,873 | +€5,873 | |
| Trade debts | 44 | €116 | €100 | -€16 | -13.7% |
| Suppliers | 440/4 | €116 | €100 | -€16 | -13.7% |
| Taxes, remuneration and social security | 45 | €16,514 | €8,429 | -€8,085 | -49.0% |
| Taxes | 450/3 | €16,514 | €8,429 | -€8,085 | -49.0% |
| Other amounts payable | 47/48 | €38,155 | €32,844 | -€5,311 | -13.9% |
| Non-recurring operating income | 76A | €20,000 | - | -€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,799 | €36,729 | -€70 | -0.2% |
| Other operating charges | 640/8 | €4,592 | €2,858 | -€1,734 | -37.8% |
| Gross operating margin | 9900 | €158,260 | €113,839 | -€44,421 | -28.1% |
| Operating profit (loss) | 9901 | €116,869 | €74,252 | -€42,617 | -36.5% |
| Financial charges | 65/66B | €5,483 | €5,195 | -€288 | -5.2% |
| Recurring financial charges | 65 | €5,483 | €5,195 | -€288 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €111,386 | €69,056 | -€42,329 | -38.0% |
| Income taxes | 67/77 | €20,364 | €17,969 | -€2,394 | -11.8% |
| Profit (loss) for the period | 9904 | €91,022 | €51,087 | -€39,935 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €91,022 | €51,087 | -€39,935 | -43.9% |
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 10 October 2026 via checked.be.