SOLUTION DENTAIRE: what changed
Two fiscal 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.
SOLUTION DENTAIRE
Largest movements
- Cash +€42,466
up €42,466 (+59.0%), from €71,955 to €114,421
mainly Other debts (+€157,342) and Net result for the year (+€59,036)
- Receivables within one year +€18,069
new in 2024: €18,069
- Stocks and contracts +€18,000
up €18,000 (+34.0%), from €53,000 to €71,000
- Tangible fixed assets -€10,028
down €10,028 (-17.6%), from €57,062 to €47,033
of which Leasing and similar rights: -€9,079
- Current investments +€6,000
up €6,000 (+11.1%), from €54,000 to €60,000
- Other debts +€157,342
new in 2024: €157,342
- Profit (loss) carried forward -€90,964
down €90,964 (-47.5%), from €191,693 to €100,729
- Trade debts +€18,510
up €18,510 (+432.0%), from €4,285 to €22,795
- Tax, wage and social debts -€10,414
down €10,414 (-41.4%), from €25,173 to €14,759
- Financial charges -€4,445
down €4,445 (-85.6%), from €5,194 to €749
of which Non-recurring financial charges: -€4,468
- Gross operating margin -€1,368
down €1,368 (-1.6%), from €85,965 to €84,597
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €236,150 | €310,624 | +€74,474 | +31.5% |
| Fixed assets | 21/28 | €57,062 | €47,033 | -€10,028 | -17.6% |
| Tangible fixed assets | 22/27 | €57,062 | €47,033 | -€10,028 | -17.6% |
| Furniture and vehicles | 24 | €2,849 | €1,899 | -€950 | -33.3% |
| Leasing and similar rights | 25 | €54,213 | €45,134 | -€9,079 | -16.7% |
| Current assets | 29/58 | €179,089 | €263,591 | +€84,502 | +47.2% |
| Stocks and contracts in progress | 3 | €53,000 | €71,000 | +€18,000 | +34.0% |
| Stocks | 30/36 | €53,000 | €71,000 | +€18,000 | +34.0% |
| Amounts receivable within one year | 40/41 | - | €18,069 | +€18,069 | |
| Trade receivables | 40 | - | €18,069 | +€18,069 | |
| Current investments | 50/53 | €54,000 | €60,000 | +€6,000 | +11.1% |
| Cash at bank and in hand | 54/58 | €71,955 | €114,421 | +€42,466 | +59.0% |
| Deferred charges and accrued income | 490/1 | €134 | €101 | -€33 | -24.6% |
| Total equity and liabilities | 10/49 | €236,150 | €310,624 | +€74,474 | +31.5% |
| Equity | 10/15 | €206,693 | €115,729 | -€90,964 | -44.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €191,693 | €100,729 | -€90,964 | -47.5% |
| Amounts payable | 17/49 | €29,458 | €194,895 | +€165,438 | +561.6% |
| Amounts payable within one year | 42/48 | €29,458 | €194,895 | +€165,438 | +561.6% |
| Trade debts | 44 | €4,285 | €22,795 | +€18,510 | +432.0% |
| Suppliers | 440/4 | €4,285 | €22,795 | +€18,510 | +432.0% |
| Taxes, remuneration and social security | 45 | €25,173 | €14,759 | -€10,414 | -41.4% |
| Taxes | 450/3 | €25,173 | €14,759 | -€10,414 | -41.4% |
| Other amounts payable | 47/48 | - | €157,342 | +€157,342 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,028 | €10,028 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €25 | -€360 | -93.6% |
| Gross operating margin | 9900 | €85,965 | €84,597 | -€1,368 | -1.6% |
| Operating profit (loss) | 9901 | €75,553 | €74,544 | -€1,008 | -1.3% |
| Financial charges | 65/66B | €5,194 | €749 | -€4,445 | -85.6% |
| Recurring financial charges | 65 | €726 | €749 | +€23 | +3.2% |
| Non-recurring financial charges | 66B | €4,468 | - | -€4,468 | |
| Profit (loss) for the period before taxes | 9903 | €70,358 | €73,795 | +€3,437 | +4.9% |
| Income taxes | 67/77 | €14,200 | €14,759 | +€559 | +3.9% |
| Profit (loss) for the period | 9904 | €56,158 | €59,036 | +€2,878 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,158 | €59,036 | +€2,878 | +5.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.