SYS 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.
SYS DENTAL
Largest movements
- Cash +€227,806
up €227,806 (+45.4%), from €501,861 to €729,668
mainly Other debts (+€591,329) and Depreciation (+€195,267)
- Tangible fixed assets -€124,090
down €124,090 (-11.8%), from €1.1m to €928,470
of which Land and buildings: -€148,141
- Profit (loss) carried forward -€651,688
no longer reported in 2025 (was €651,688)
- Other debts +€591,329
up €591,329 (+560.4%), from €105,514 to €696,842
- Tax, wage and social debts +€134,254
up €134,254 (+260.1%), from €51,616 to €185,869
of which Taxes: +€130,031
- Debts after one year -€86,874
down €86,874 (-13.6%), from €637,585 to €550,711
- Provisions +€69,647
new in 2025: €69,647
- Gross operating margin +€86,191
up €86,191 (+13.3%), from €647,410 to €733,600
- Provisions +€69,647
new in 2025: €69,647
- Staff costs +€43,798
up €43,798 (+38.3%), from €114,365 to €158,163
- Depreciation +€26,188
up €26,188 (+15.5%), from €169,079 to €195,267
- Taxes +€7,745
up €7,745 (+9.7%), from €79,678 to €87,423
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.
Cash bridge derived
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 | €1,567,520 | €1,662,146 | +€94,625 | +6.0% |
| Fixed assets | 21/28 | €1,052,560 | €928,470 | -€124,090 | -11.8% |
| Tangible fixed assets | 22/27 | €1,052,560 | €928,470 | -€124,090 | -11.8% |
| Land and buildings | 22 | €930,324 | €782,183 | -€148,141 | -15.9% |
| Plant, machinery and equipment | 23 | €39,704 | €26,558 | -€13,146 | -33.1% |
| Furniture and vehicles | 24 | €12,582 | €66,161 | +€53,579 | +425.8% |
| Leasing and similar rights | 25 | €69,950 | €50,319 | -€19,631 | -28.1% |
| Other tangible fixed assets | 26 | - | €3,249 | +€3,249 | |
| Current assets | 29/58 | €514,960 | €733,676 | +€218,716 | +42.5% |
| Amounts receivable within one year | 40/41 | €5,000 | €88 | -€4,912 | -98.2% |
| Trade receivables | 40 | - | €88 | +€88 | |
| Other amounts receivable | 41 | €5,000 | - | -€5,000 | |
| Current investments | 50/53 | - | €2,303 | +€2,303 | |
| Cash at bank and in hand | 54/58 | €501,861 | €729,668 | +€227,806 | +45.4% |
| Deferred charges and accrued income | 490/1 | €8,099 | €1,618 | -€6,481 | -80.0% |
| Total equity and liabilities | 10/49 | €1,567,520 | €1,662,146 | +€94,625 | +6.0% |
| Equity | 10/15 | €672,148 | €20,460 | -€651,688 | -97.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €651,688 | - | -€651,688 | |
| Provisions and deferred taxes | 16 | - | €69,647 | +€69,647 | |
| Provisions for liabilities and charges | 160/5 | - | €69,647 | +€69,647 | |
| Other liabilities and charges | 164/5 | - | €69,647 | +€69,647 | |
| Amounts payable | 17/49 | €895,373 | €1,572,038 | +€676,666 | +75.6% |
| Amounts payable after more than one year | 17 | €637,585 | €550,711 | -€86,874 | -13.6% |
| Financial debts | 170/4 | €637,585 | €550,711 | -€86,874 | -13.6% |
| Amounts payable within one year | 42/48 | €257,788 | €1,021,328 | +€763,540 | +296.2% |
| Current portion of amounts payable after more than one year | 42 | €88,759 | €88,643 | -€115 | -0.1% |
| Trade debts | 44 | €11,900 | €49,973 | +€38,073 | +319.9% |
| Suppliers | 440/4 | €11,900 | €49,973 | +€38,073 | +319.9% |
| Taxes, remuneration and social security | 45 | €51,616 | €185,869 | +€134,254 | +260.1% |
| Taxes | 450/3 | €34,257 | €164,288 | +€130,031 | +379.6% |
| Remuneration and social security | 454/9 | €17,359 | €21,582 | +€4,223 | +24.3% |
| Other amounts payable | 47/48 | €105,514 | €696,842 | +€591,329 | +560.4% |
| Non-recurring operating income | 76A | €1,468 | - | -€1,468 | |
| Remuneration, social security and pensions | 62 | €114,365 | €158,163 | +€43,798 | +38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169,079 | €195,267 | +€26,188 | +15.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €69,647 | +€69,647 | |
| Other operating charges | 640/8 | €23,454 | €19,354 | -€4,100 | -17.5% |
| Gross operating margin | 9900 | €647,410 | €733,600 | +€86,191 | +13.3% |
| Operating profit (loss) | 9901 | €340,512 | €291,170 | -€49,342 | -14.5% |
| Financial income | 75/76B | €658 | €2,588 | +€1,930 | +293.3% |
| Recurring financial income | 75 | €658 | €2,588 | +€1,930 | +293.3% |
| Financial charges | 65/66B | €18,375 | €19,000 | +€625 | +3.4% |
| Recurring financial charges | 65 | €18,375 | €19,000 | +€625 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €322,795 | €274,758 | -€48,037 | -14.9% |
| Income taxes | 67/77 | €79,678 | €87,423 | +€7,745 | +9.7% |
| Profit (loss) for the period | 9904 | €243,117 | €187,335 | -€55,782 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €243,117 | €187,335 | -€55,782 | -22.9% |
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 11 October 2026 via checked.be.