Studio Dental Lab: 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.
Studio Dental Lab
Largest movements
- Receivables within one year +€18,036
up €18,036 (+151%), from €11,922 to €29,958
of which Trade receivables: +€12,036
- Cash -€8,443
down €8,443 (-42.9%), from €19,660 to €11,217
mainly Receivables within one year (-€18,036) and Trade debts (-€6,159)
- Tangible fixed assets -€2,990
down €2,990 (-22.2%), from €13,455 to €10,465
- Profit (loss) carried forward +€14,337
up €14,337 (+150%), from €9,550 to €23,887
- Trade debts -€6,159
down €6,159 (-50.7%), from €12,154 to €5,995
- Tax, wage and social debts +€3,791
up €3,791 (+84.3%), from €4,494 to €8,285
- Debts after one year -€3,709
down €3,709 (-38.1%), from €9,731 to €6,022
- Other debts -€1,981
down €1,981 (-72.7%), from €2,724 to €742
- Gross operating margin +€7,759
up €7,759 (+52.2%), from €14,869 to €22,628
- Depreciation +€1,495
up €1,495 (+100%), from €1,495 to €2,990
- Taxes +€1,201
up €1,201 (+40.3%), from €2,982 to €4,183
- Financial charges +€426
up €426 (+65.2%), from €654 to €1,080
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 | €45,036 | €51,640 | +€6,603 | +14.7% |
| Fixed assets | 21/28 | €13,455 | €10,465 | -€2,990 | -22.2% |
| Tangible fixed assets | 22/27 | €13,455 | €10,465 | -€2,990 | -22.2% |
| Leasing and similar rights | 25 | €13,455 | €10,465 | -€2,990 | -22.2% |
| Current assets | 29/58 | €31,581 | €41,175 | +€9,593 | +30.4% |
| Amounts receivable within one year | 40/41 | €11,922 | €29,958 | +€18,036 | +151% |
| Trade receivables | 40 | €4,234 | €16,270 | +€12,036 | +284% |
| Other amounts receivable | 41 | €7,688 | €13,688 | +€6,000 | +78.0% |
| Cash at bank and in hand | 54/58 | €19,660 | €11,217 | -€8,443 | -42.9% |
| Total equity and liabilities | 10/49 | €45,036 | €51,640 | +€6,603 | +14.7% |
| Equity | 10/15 | €12,550 | €26,887 | +€14,337 | +114% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,550 | €23,887 | +€14,337 | +150% |
| Amounts payable | 17/49 | €32,486 | €24,752 | -€7,734 | -23.8% |
| Amounts payable after more than one year | 17 | €9,731 | €6,022 | -€3,709 | -38.1% |
| Financial debts | 170/4 | €9,731 | €6,022 | -€3,709 | -38.1% |
| Amounts payable within one year | 42/48 | €22,756 | €18,731 | -€4,025 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €3,384 | €3,709 | +€325 | +9.6% |
| Trade debts | 44 | €12,154 | €5,995 | -€6,159 | -50.7% |
| Suppliers | 440/4 | €12,154 | €5,995 | -€6,159 | -50.7% |
| Taxes, remuneration and social security | 45 | €4,494 | €8,285 | +€3,791 | +84.3% |
| Taxes | 450/3 | €4,494 | €8,285 | +€3,791 | +84.3% |
| Other amounts payable | 47/48 | €2,724 | €742 | -€1,981 | -72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,495 | €2,990 | +€1,495 | +100% |
| Other operating charges | 640/8 | €187 | €57 | -€130 | -69.5% |
| Gross operating margin | 9900 | €14,869 | €22,628 | +€7,759 | +52.2% |
| Operating profit (loss) | 9901 | €13,186 | €19,581 | +€6,394 | +48.5% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €654 | €1,080 | +€426 | +65.2% |
| Recurring financial charges | 65 | €654 | €1,080 | +€426 | +65.2% |
| Profit (loss) for the period before taxes | 9903 | €12,532 | €18,520 | +€5,988 | +47.8% |
| Income taxes | 67/77 | €2,982 | €4,183 | +€1,201 | +40.3% |
| Profit (loss) for the period | 9904 | €9,550 | €14,337 | +€4,787 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,550 | €14,337 | +€4,787 | +50.1% |
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 23 October 2026 via checked.be.