SK DENTISTS: 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.
SK DENTISTS
Largest movements
- Tangible fixed assets +€421,121
up €421,121 (+49.5%), from €851,295 to €1.3m
of which Land and buildings: +€941,065
- Receivables within one year -€125,450
down €125,450 (-62.3%), from €201,275 to €75,826
of which Other amounts receivable: -€122,509
- Cash -€17,942
down €17,942 (-27.9%), from €64,245 to €46,303
mainly Investment in fixed assets (net) (-€498,655) and Deferred charges and accrued income (-€8,632)
- Debts after one year +€93,893
up €93,893 (+11.4%), from €825,974 to €919,867
- Other debts +€68,671
up €68,671 (+118%), from €58,252 to €126,923
- Trade debts +€49,634
up €49,634 (+437%), from €11,346 to €60,979
- Current portion of long-term debt +€33,850
up €33,850 (+49.8%), from €68,035 to €101,885
- Profit (loss) carried forward +€27,348
up €27,348 (+94.6%), from €28,896 to €56,244
- Gross operating margin +€90,908
up €90,908 (+46.9%), from €193,787 to €284,696
- Depreciation +€44,280
up €44,280 (+102%), from €43,471 to €87,751
- Staff costs +€29,653
up €29,653 (+55.9%), from €53,035 to €82,688
- Financial charges -€2,898
down €2,898 (-3.3%), from €86,701 to €83,803
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 | €1,236,096 | €1,512,241 | +€276,145 | +22.3% |
| Fixed assets | 21/28 | €934,405 | €1,345,310 | +€410,905 | +44.0% |
| Intangible fixed assets | 21 | €83,050 | €72,834 | -€10,216 | -12.3% |
| Tangible fixed assets | 22/27 | €851,295 | €1,272,416 | +€421,121 | +49.5% |
| Land and buildings | 22 | €142,665 | €1,083,731 | +€941,065 | +660% |
| Plant, machinery and equipment | 23 | €18,491 | €131,027 | +€112,536 | +609% |
| Furniture and vehicles | 24 | €22,239 | €51,042 | +€28,803 | +130% |
| Other tangible fixed assets | 26 | €7,734 | €6,616 | -€1,118 | -14.5% |
| Assets under construction and advance payments | 27 | €660,166 | €0 | -€660,166 | -100% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €301,691 | €166,931 | -€134,760 | -44.7% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €201,275 | €75,826 | -€125,450 | -62.3% |
| Trade receivables | 40 | €56,763 | €53,822 | -€2,941 | -5.2% |
| Other amounts receivable | 41 | €144,512 | €22,004 | -€122,509 | -84.8% |
| Cash at bank and in hand | 54/58 | €64,245 | €46,303 | -€17,942 | -27.9% |
| Deferred charges and accrued income | 490/1 | €1,171 | €9,802 | +€8,632 | +737% |
| Total equity and liabilities | 10/49 | €1,236,096 | €1,512,241 | +€276,145 | +22.3% |
| Equity | 10/15 | €242,815 | €270,163 | +€27,348 | +11.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €212,919 | €212,919 | = | 0.0% |
| Distributable reserves | 133 | €212,919 | €212,919 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,896 | €56,244 | +€27,348 | +94.6% |
| Amounts payable | 17/49 | €993,281 | €1,242,078 | +€248,797 | +25.0% |
| Amounts payable after more than one year | 17 | €825,974 | €919,867 | +€93,893 | +11.4% |
| Financial debts | 170/4 | €825,974 | €919,867 | +€93,893 | +11.4% |
| Amounts payable within one year | 42/48 | €149,927 | €303,228 | +€153,300 | +102% |
| Current portion of amounts payable after more than one year | 42 | €68,035 | €101,885 | +€33,850 | +49.8% |
| Trade debts | 44 | €11,346 | €60,979 | +€49,634 | +437% |
| Suppliers | 440/4 | €11,346 | €60,979 | +€49,634 | +437% |
| Taxes, remuneration and social security | 45 | €12,295 | €13,440 | +€1,146 | +9.3% |
| Taxes | 450/3 | €1,997 | €1,729 | -€268 | -13.4% |
| Remuneration and social security | 454/9 | €10,298 | €11,711 | +€1,413 | +13.7% |
| Other amounts payable | 47/48 | €58,252 | €126,923 | +€68,671 | +118% |
| Accrued charges and deferred income | 492/3 | €17,380 | €18,984 | +€1,603 | +9.2% |
| Remuneration, social security and pensions | 62 | €53,035 | €82,688 | +€29,653 | +55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,471 | €87,751 | +€44,280 | +102% |
| Other operating charges | 640/8 | €2,959 | €3,089 | +€130 | +4.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €193,787 | €284,696 | +€90,908 | +46.9% |
| Operating profit (loss) | 9901 | €94,322 | €111,168 | +€16,846 | +17.9% |
| Financial income | 75/76B | €1,010 | €948 | -€62 | -6.1% |
| Recurring financial income | 75 | €1,010 | €948 | -€62 | -6.1% |
| Financial charges | 65/66B | €86,701 | €83,803 | -€2,898 | -3.3% |
| Recurring financial charges | 65 | €86,701 | €83,803 | -€2,898 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €8,630 | €28,313 | +€19,683 | +228% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | €8,502 | €28,181 | +€19,679 | +231% |
| Profit (loss) for the period to be appropriated | 9905 | €8,502 | €28,181 | +€19,679 | +231% |
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 21 October 2026 via checked.be.