TM 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.
TM DENTAL
Largest movements
- Tangible fixed assets -€42,648
down €42,648 (-33.9%), from €125,663 to €83,015
of which Leasing and similar rights: -€28,213
- Receivables within one year +€29,107
up €29,107 (+32.5%), from €89,496 to €118,604
of which Trade receivables: +€26,497
- Intangible fixed assets -€26,617
down €26,617 (-26.7%), from €99,827 to €73,210
- Cash -€21,949
down €21,949 (-52.2%), from €42,031 to €20,081
mainly Debts after one year (-€47,600) and Trade debts (-€37,596)
- Debts after one year -€47,600
down €47,600 (-31.4%), from €151,784 to €104,184
- Trade debts -€37,596
down €37,596 (-75.5%), from €49,816 to €12,220
- Current portion of long-term debt -€17,705
down €17,705 (-23.8%), from €74,290 to €56,585
- Tax, wage and social debts +€16,852
up €16,852 (+71.8%), from €23,477 to €40,329
of which Remuneration and social security: +€15,564
- Profit (loss) carried forward +€15,414
up €15,414 (+37.3%), from -€41,311 to -€25,897
- Depreciation -€51,983
down €51,983 (-42.9%), from €121,249 to €69,265
- Gross operating margin +€42,953
up €42,953 (+18.3%), from €235,245 to €278,198
- Staff costs +€36,702
up €36,702 (+24.9%), from €147,642 to €184,344
- Other operating charges -€5,087
down €5,087 (-60.9%), from €8,352 to €3,264
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 | €357,471 | €295,549 | -€61,922 | -17.3% |
| Fixed assets | 21/28 | €225,490 | €156,225 | -€69,265 | -30.7% |
| Intangible fixed assets | 21 | €99,827 | €73,210 | -€26,617 | -26.7% |
| Tangible fixed assets | 22/27 | €125,663 | €83,015 | -€42,648 | -33.9% |
| Plant, machinery and equipment | 23 | €20,279 | €6,560 | -€13,719 | -67.7% |
| Furniture and vehicles | 24 | €862 | €145 | -€717 | -83.1% |
| Leasing and similar rights | 25 | €104,522 | €76,309 | -€28,213 | -27.0% |
| Current assets | 29/58 | €131,981 | €139,324 | +€7,343 | +5.6% |
| Amounts receivable within one year | 40/41 | €89,496 | €118,604 | +€29,107 | +32.5% |
| Trade receivables | 40 | €80,553 | €107,050 | +€26,497 | +32.9% |
| Other amounts receivable | 41 | €8,943 | €11,554 | +€2,610 | +29.2% |
| Cash at bank and in hand | 54/58 | €42,031 | €20,081 | -€21,949 | -52.2% |
| Deferred charges and accrued income | 490/1 | €454 | €639 | +€185 | +40.6% |
| Total equity and liabilities | 10/49 | €357,471 | €295,549 | -€61,922 | -17.3% |
| Equity | 10/15 | -€31,311 | -€15,897 | +€15,414 | +49.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,311 | -€25,897 | +€15,414 | +37.3% |
| Amounts payable | 17/49 | €388,782 | €311,445 | -€77,337 | -19.9% |
| Amounts payable after more than one year | 17 | €151,784 | €104,184 | -€47,600 | -31.4% |
| Financial debts | 170/4 | €151,784 | €104,184 | -€47,600 | -31.4% |
| Amounts payable within one year | 42/48 | €236,998 | €207,261 | -€29,737 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €74,290 | €56,585 | -€17,705 | -23.8% |
| Trade debts | 44 | €49,816 | €12,220 | -€37,596 | -75.5% |
| Suppliers | 440/4 | €49,816 | €12,220 | -€37,596 | -75.5% |
| Taxes, remuneration and social security | 45 | €23,477 | €40,329 | +€16,852 | +71.8% |
| Taxes | 450/3 | €964 | €2,252 | +€1,288 | +134% |
| Remuneration and social security | 454/9 | €22,513 | €38,077 | +€15,564 | +69.1% |
| Other amounts payable | 47/48 | €89,416 | €98,128 | +€8,712 | +9.7% |
| Remuneration, social security and pensions | 62 | €147,642 | €184,344 | +€36,702 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,249 | €69,265 | -€51,983 | -42.9% |
| Other operating charges | 640/8 | €8,352 | €3,264 | -€5,087 | -60.9% |
| Gross operating margin | 9900 | €235,245 | €278,198 | +€42,953 | +18.3% |
| Operating profit (loss) | 9901 | -€41,997 | €21,325 | +€63,322 | |
| Financial income | 75/76B | €203 | €522 | +€319 | +158% |
| Recurring financial income | 75 | €203 | €522 | +€319 | +158% |
| Financial charges | 65/66B | €8,192 | €6,264 | -€1,928 | -23.5% |
| Recurring financial charges | 65 | €8,192 | €6,264 | -€1,928 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€49,986 | €15,583 | +€65,569 | |
| Income taxes | 67/77 | €271 | €169 | -€102 | -37.7% |
| Profit (loss) for the period | 9904 | -€50,257 | €15,414 | +€65,671 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,257 | €15,414 | +€65,671 |
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.