SINAN 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.
SINAN DENTAL
Largest movements
- Tangible fixed assets -€73,369
down €73,369 (-19.6%), from €374,347 to €300,978
- Receivables within one year -€8,356
down €8,356 (-30.2%), from €27,691 to €19,335
of which Trade receivables: -€4,196
- Cash -€7,324
down €7,324 (-11.4%), from €64,317 to €56,992
mainly Debts after one year (-€73,382) and Net result for the year (-€49,249)
- Debts after one year -€73,382
down €73,382 (-28.2%), from €260,005 to €186,624
- Profit (loss) carried forward -€49,249
down €49,249 (-3,920%), from -€1,256 to -€50,505
- Other debts +€40,749
up €40,749 (+39.2%), from €103,970 to €144,719
- Trade debts -€7,863
down €7,863 (-44.6%), from €17,649 to €9,786
- Tax, wage and social debts -€7,287
down €7,287 (-32.6%), from €22,343 to €15,057
of which Remuneration and social security: -€4,669
- Gross operating margin -€72,032
down €72,032 (-28.6%), from €252,044 to €180,012
- Financial charges -€25,055
down €25,055 (-24.3%), from €103,072 to €78,017
- Depreciation +€17,073
up €17,073 (+20.5%), from €83,386 to €100,459
- Other operating charges -€7,944
down €7,944 (-44.6%), from €17,802 to €9,857
- Staff costs -€4,290
down €4,290 (-9.5%), from €45,010 to €40,720
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 | €536,472 | €441,323 | -€95,149 | -17.7% |
| Fixed assets | 21/28 | €389,347 | €312,978 | -€76,369 | -19.6% |
| Intangible fixed assets | 21 | €15,000 | €12,000 | -€3,000 | -20.0% |
| Tangible fixed assets | 22/27 | €374,347 | €300,978 | -€73,369 | -19.6% |
| Land and buildings | 22 | €91,198 | €70,406 | -€20,792 | -22.8% |
| Plant, machinery and equipment | 23 | €2,503 | €2,031 | -€471 | -18.8% |
| Furniture and vehicles | 24 | €173,720 | €138,802 | -€34,918 | -20.1% |
| Other tangible fixed assets | 26 | €106,927 | €89,739 | -€17,188 | -16.1% |
| Current assets | 29/58 | €147,125 | €128,345 | -€18,781 | -12.8% |
| Amounts receivable within one year | 40/41 | €27,691 | €19,335 | -€8,356 | -30.2% |
| Trade receivables | 40 | €9,447 | €5,251 | -€4,196 | -44.4% |
| Other amounts receivable | 41 | €18,245 | €14,085 | -€4,160 | -22.8% |
| Cash at bank and in hand | 54/58 | €64,317 | €56,992 | -€7,324 | -11.4% |
| Deferred charges and accrued income | 490/1 | €55,118 | €52,017 | -€3,101 | -5.6% |
| Total equity and liabilities | 10/49 | €536,472 | €441,323 | -€95,149 | -17.7% |
| Equity | 10/15 | €56,354 | €7,105 | -€49,249 | -87.4% |
| Contributions | 10/11 | €6,201 | €6,201 | = | 0.0% |
| Contributions outside capital | 11 | €6,201 | €6,201 | = | 0.0% |
| Other | 1109/19 | €6,201 | €6,201 | = | 0.0% |
| Reserves | 13 | €51,409 | €51,409 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,549 | €49,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,256 | -€50,505 | -€49,249 | -3,920% |
| Amounts payable | 17/49 | €480,118 | €434,218 | -€45,900 | -9.6% |
| Amounts payable after more than one year | 17 | €260,005 | €186,624 | -€73,382 | -28.2% |
| Financial debts | 170/4 | €260,005 | €186,624 | -€73,382 | -28.2% |
| Amounts payable within one year | 42/48 | €220,113 | €247,595 | +€27,481 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €76,151 | €78,032 | +€1,882 | +2.5% |
| Trade debts | 44 | €17,649 | €9,786 | -€7,863 | -44.6% |
| Suppliers | 440/4 | €17,649 | €9,786 | -€7,863 | -44.6% |
| Taxes, remuneration and social security | 45 | €22,343 | €15,057 | -€7,287 | -32.6% |
| Taxes | 450/3 | €9,738 | €7,120 | -€2,618 | -26.9% |
| Remuneration and social security | 454/9 | €12,605 | €7,936 | -€4,669 | -37.0% |
| Other amounts payable | 47/48 | €103,970 | €144,719 | +€40,749 | +39.2% |
| Remuneration, social security and pensions | 62 | €45,010 | €40,720 | -€4,290 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,386 | €100,459 | +€17,073 | +20.5% |
| Other operating charges | 640/8 | €17,802 | €9,857 | -€7,944 | -44.6% |
| Gross operating margin | 9900 | €252,044 | €180,012 | -€72,032 | -28.6% |
| Operating profit (loss) | 9901 | €105,846 | €28,975 | -€76,871 | -72.6% |
| Financial income | 75/76B | €296 | €347 | +€51 | +17.2% |
| Recurring financial income | 75 | €296 | €347 | +€51 | +17.2% |
| Financial charges | 65/66B | €103,072 | €78,017 | -€25,055 | -24.3% |
| Recurring financial charges | 65 | €103,072 | €78,017 | -€25,055 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €3,070 | -€48,695 | -€51,765 | |
| Income taxes | 67/77 | €425 | €554 | +€129 | +30.2% |
| Profit (loss) for the period | 9904 | €2,644 | -€49,249 | -€51,894 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,644 | -€49,249 | -€51,894 |
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 18 October 2026 via checked.be.