SKDental: 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.
SKDental
Largest movements
- Cash +€14,498
up €14,498 (+120%), from €12,096 to €26,594
mainly Net result for the year (+€47,567) and Receivables within one year (+€3,186)
- Profit (loss) carried forward +€46,734
up €46,734 (+157%), from €29,862 to €76,596
- Debts after one year -€33,371
down €33,371 (-15.7%), from €212,541 to €179,170
- Gross operating margin +€51,374
up €51,374 (+229%), from €22,392 to €73,766
- Taxes +€9,186
up €9,186 (+279%), from €3,295 to €12,481
- Financial charges +€4,765
up €4,765 (+79.7%), from €5,980 to €10,745
- Depreciation +€1,051
up €1,051 (+54.7%), from €1,921 to €2,973
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 | €340,326 | €351,834 | +€11,508 | +3.4% |
| Fixed assets | 21/28 | €313,611 | €310,638 | -€2,973 | -0.9% |
| Tangible fixed assets | 22/27 | €9,611 | €6,638 | -€2,973 | -30.9% |
| Furniture and vehicles | 24 | €3,600 | €1,880 | -€1,720 | -47.8% |
| Other tangible fixed assets | 26 | €6,011 | €4,758 | -€1,253 | -20.8% |
| Financial fixed assets | 28 | €304,000 | €304,000 | = | 0.0% |
| Current assets | 29/58 | €26,715 | €41,196 | +€14,480 | +54.2% |
| Amounts receivable within one year | 40/41 | €3,705 | €519 | -€3,186 | -86.0% |
| Other amounts receivable | 41 | €3,705 | €519 | -€3,186 | -86.0% |
| Cash at bank and in hand | 54/58 | €12,096 | €26,594 | +€14,498 | +120% |
| Deferred charges and accrued income | 490/1 | €10,914 | €14,083 | +€3,169 | +29.0% |
| Total equity and liabilities | 10/49 | €340,326 | €351,834 | +€11,508 | +3.4% |
| Equity | 10/15 | €88,684 | €135,419 | +€46,734 | +52.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €54,823 | €54,823 | = | 0.0% |
| Distributable reserves | 133 | €54,823 | €54,823 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,862 | €76,596 | +€46,734 | +157% |
| Amounts payable | 17/49 | €251,642 | €216,415 | -€35,227 | -14.0% |
| Amounts payable after more than one year | 17 | €212,541 | €179,170 | -€33,371 | -15.7% |
| Financial debts | 170/4 | €212,541 | €179,170 | -€33,371 | -15.7% |
| Amounts payable within one year | 42/48 | €39,101 | €37,245 | -€1,856 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €32,203 | €33,371 | +€1,168 | +3.6% |
| Trade debts | 44 | €878 | €880 | +€2 | +0.2% |
| Suppliers | 440/4 | €878 | €880 | +€2 | +0.2% |
| Other amounts payable | 47/48 | €6,020 | €2,994 | -€3,026 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,921 | €2,973 | +€1,051 | +54.7% |
| Gross operating margin | 9900 | €22,392 | €73,766 | +€51,374 | +229% |
| Operating profit (loss) | 9901 | €20,470 | €70,793 | +€50,323 | +246% |
| Financial charges | 65/66B | €5,980 | €10,745 | +€4,765 | +79.7% |
| Recurring financial charges | 65 | €5,980 | €10,745 | +€4,765 | +79.7% |
| Profit (loss) for the period before taxes | 9903 | €14,490 | €60,049 | +€45,558 | +314% |
| Income taxes | 67/77 | €3,295 | €12,481 | +€9,186 | +279% |
| Profit (loss) for the period | 9904 | €11,196 | €47,567 | +€36,372 | +325% |
| Profit (loss) for the period to be appropriated | 9905 | €11,196 | €47,567 | +€36,372 | +325% |
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 20 October 2026 via checked.be.