UB 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.
UB DENTAL
Largest movements
- Tangible fixed assets +€57,891
up €57,891 (+1,911%), from €3,029 to €60,919
of which Plant, machinery and equipment: +€36,671
- Cash -€6,084
down €6,084 (-4.0%), from €151,407 to €145,324
mainly Contributions, distributions and other (-€154,959) and Investment in fixed assets (net) (-€62,199)
- Other debts +€151,780
up €151,780 (+4,775%), from €3,179 to €154,959
- Reserves -€113,874
down €113,874 (-64.8%), from €175,746 to €61,872
- Trade debts +€14,938
up €14,938 (+368%), from €4,058 to €18,997
- Tax, wage and social debts -€2,700
down €2,700 (-37.5%), from €7,200 to €4,500
- Gross operating margin +€9,319
up €9,319 (+18.3%), from €50,997 to €60,316
- Depreciation +€3,075
up €3,075 (+170%), from €1,814 to €4,889
- Taxes +€615
up €615 (+6.3%), from €9,798 to €10,412
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 | €194,205 | €244,349 | +€50,144 | +25.8% |
| Formation expenses | 20 | €1,242 | €662 | -€580 | -46.7% |
| Fixed assets | 21/28 | €3,029 | €60,919 | +€57,891 | +1,911% |
| Tangible fixed assets | 22/27 | €3,029 | €60,919 | +€57,891 | +1,911% |
| Plant, machinery and equipment | 23 | €2,479 | €39,149 | +€36,671 | +1,479% |
| Furniture and vehicles | 24 | €550 | €1,014 | +€464 | +84.4% |
| Other tangible fixed assets | 26 | - | €20,756 | +€20,756 | |
| Current assets | 29/58 | €189,935 | €182,768 | -€7,166 | -3.8% |
| Amounts receivable within one year | 40/41 | €35,637 | €35,331 | -€306 | -0.9% |
| Trade receivables | 40 | €16,005 | €24,281 | +€8,276 | +51.7% |
| Other amounts receivable | 41 | €19,632 | €11,049 | -€8,583 | -43.7% |
| Cash at bank and in hand | 54/58 | €151,407 | €145,324 | -€6,084 | -4.0% |
| Deferred charges and accrued income | 490/1 | €2,890 | €2,114 | -€776 | -26.9% |
| Total equity and liabilities | 10/49 | €194,205 | €244,349 | +€50,144 | +25.8% |
| Equity | 10/15 | €179,746 | €65,872 | -€113,874 | -63.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €175,746 | €61,872 | -€113,874 | -64.8% |
| Distributable reserves | 133 | €175,746 | €61,872 | -€113,874 | -64.8% |
| Amounts payable | 17/49 | €14,459 | €178,477 | +€164,018 | +1,134% |
| Amounts payable within one year | 42/48 | €14,437 | €178,455 | +€164,018 | +1,136% |
| Trade debts | 44 | €4,058 | €18,997 | +€14,938 | +368% |
| Suppliers | 440/4 | €4,058 | €18,997 | +€14,938 | +368% |
| Taxes, remuneration and social security | 45 | €7,200 | €4,500 | -€2,700 | -37.5% |
| Taxes | 450/3 | €7,200 | €4,500 | -€2,700 | -37.5% |
| Other amounts payable | 47/48 | €3,179 | €154,959 | +€151,780 | +4,775% |
| Accrued charges and deferred income | 492/3 | €22 | €22 | -€1 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,814 | €4,889 | +€3,075 | +170% |
| Other operating charges | 640/8 | €718 | €695 | -€23 | -3.2% |
| Gross operating margin | 9900 | €50,997 | €60,316 | +€9,319 | +18.3% |
| Operating profit (loss) | 9901 | €48,465 | €54,731 | +€6,267 | +12.9% |
| Financial income | 75/76B | €74 | €122 | +€47 | +63.8% |
| Recurring financial income | 75 | €74 | €122 | +€47 | +63.8% |
| Financial charges | 65/66B | €2,884 | €3,355 | +€471 | +16.3% |
| Recurring financial charges | 65 | €2,884 | €3,355 | +€471 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €45,655 | €51,498 | +€5,843 | +12.8% |
| Income taxes | 67/77 | €9,798 | €10,412 | +€615 | +6.3% |
| Profit (loss) for the period | 9904 | €35,857 | €41,085 | +€5,228 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,857 | €41,085 | +€5,228 | +14.6% |
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 27 October 2026 via checked.be.