Star 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.
Star Dental
Largest movements
- Financial fixed assets -€9.3m
down €9.3m (-76.7%), from €12.2m to €2.8m
- Current investments +€8.1m
new in 2025: €8.1m
- Receivables within one year +€1.5m
up €1.5m (+65.3%), from €2.2m to €3.7m
of which Other amounts receivable: +€1.5m
- Deferred charges and accrued income +€897,067
up €897,067 (+7,836%), from €11,448 to €908,514
- Accrued charges and deferred income +€704,064
up €704,064 (+108%), from €654,178 to €1.4m
- Other debts +€593,098
up €593,098 (+45.0%), from €1.3m to €1.9m
- Profit (loss) carried forward -€296,013
down €296,013 (-49.9%), from -€592,867 to -€888,881
- Debts after one year +€250,000
up €250,000 (+4.5%), from €5.6m to €5.9m
- Financial income +€911,914
up €911,914 (+407%), from €224,043 to €1.1m
- Financial charges +€849,991
up €849,991 (+137%), from €621,658 to €1.5m
of which Non-recurring financial charges: +€708,144
- Gross operating margin +€40,609
up €40,609 (+3,558%), from €1,141 to €41,750
- Other operating charges +€1,322
up €1,322 (+176%), from €749 to €2,072
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 | €14,524,707 | €15,676,028 | +€1.2m | +7.9% |
| Fixed assets | 21/28 | €12,157,920 | €2,829,674 | -€9.3m | -76.7% |
| Financial fixed assets | 28 | €12,157,920 | €2,829,674 | -€9.3m | -76.7% |
| Current assets | 29/58 | €2,366,786 | €12,846,354 | +€10.5m | +443% |
| Amounts receivable within one year | 40/41 | €2,226,972 | €3,680,123 | +€1.5m | +65.3% |
| Trade receivables | 40 | €456 | €2,122 | +€1,667 | +366% |
| Other amounts receivable | 41 | €2,226,517 | €3,678,001 | +€1.5m | +65.2% |
| Current investments | 50/53 | - | €8,061,972 | +€8.1m | |
| Cash at bank and in hand | 54/58 | €128,367 | €195,744 | +€67,378 | +52.5% |
| Deferred charges and accrued income | 490/1 | €11,448 | €908,514 | +€897,067 | +7,836% |
| Total equity and liabilities | 10/49 | €14,524,707 | €15,676,028 | +€1.2m | +7.9% |
| Equity | 10/15 | €6,775,553 | €6,479,539 | -€296,013 | -4.4% |
| Contributions | 10/11 | €7,368,420 | €7,368,420 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€592,867 | -€888,881 | -€296,013 | -49.9% |
| Amounts payable | 17/49 | €7,749,154 | €9,196,488 | +€1.4m | +18.7% |
| Amounts payable after more than one year | 17 | €5,605,506 | €5,855,506 | +€250,000 | +4.5% |
| Financial debts | 170/4 | €5,605,506 | €5,855,506 | +€250,000 | +4.5% |
| Amounts payable within one year | 42/48 | €1,489,470 | €1,982,740 | +€493,270 | +33.1% |
| Trade debts | 44 | €166,913 | €70,152 | -€96,761 | -58.0% |
| Suppliers | 440/4 | €166,913 | €70,152 | -€96,761 | -58.0% |
| Advances received on contracts in progress | 46 | €3,467 | €400 | -€3,067 | -88.5% |
| Other amounts payable | 47/48 | €1,319,090 | €1,912,188 | +€593,098 | +45.0% |
| Accrued charges and deferred income | 492/3 | €654,178 | €1,358,242 | +€704,064 | +108% |
| Other operating charges | 640/8 | €749 | €2,072 | +€1,322 | +176% |
| Gross operating margin | 9900 | €1,141 | €41,750 | +€40,609 | +3,558% |
| Operating profit (loss) | 9901 | €392 | €39,679 | +€39,287 | +10,022% |
| Financial income | 75/76B | €224,043 | €1,135,957 | +€911,914 | +407% |
| Recurring financial income | 75 | €224,043 | €1,135,957 | +€911,914 | +407% |
| Financial charges | 65/66B | €621,658 | €1,471,649 | +€849,991 | +137% |
| Recurring financial charges | 65 | €621,658 | €763,505 | +€141,847 | +22.8% |
| Non-recurring financial charges | 66B | - | €708,144 | +€708,144 | |
| Profit (loss) for the period before taxes | 9903 | -€397,223 | -€296,013 | +€101,210 | +25.5% |
| Profit (loss) for the period | 9904 | -€397,223 | -€296,013 | +€101,210 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€397,223 | -€296,013 | +€101,210 | +25.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.