US 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.
US DENTAL
Largest movements
- Receivables within one year +€47,655
up €47,655 (+792%), from €6,019 to €53,674
of which Other amounts receivable: +€37,616
- Cash -€28,972
down €28,972 (-49.0%), from €59,130 to €30,158
mainly Receivables within one year (-€47,655) and Deferred charges and accrued income (-€11,149)
- Deferred charges and accrued income +€11,149
up €11,149 (+45.8%), from €24,327 to €35,476
- Tangible fixed assets -€9,706
down €9,706 (-55.8%), from €17,408 to €7,702
of which Leasing and similar rights: -€12,087
- Profit (loss) carried forward +€22,810
up €22,810, from -€13,713 to €9,097
- Debts after one year -€9,451
down €9,451 (-64.9%), from €14,558 to €5,107
- Tax, wage and social debts +€8,749
up €8,749 (+360%), from €2,428 to €11,177
of which Taxes: +€8,589
- Financial charges -€22,735
down €22,735 (-43.0%), from €52,823 to €30,088
- Taxes +€7,589
up €7,589 (+313%), from €2,428 to €10,017
- Gross operating margin +€4,743
up €4,743 (+6.4%), from €74,021 to €78,765
- Other operating charges +€2,037
up €2,037 (+212%), from €963 to €3,000
- Depreciation -€1,544
down €1,544 (-10.1%), from €15,245 to €13,701
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 | €106,884 | €127,010 | +€20,126 | +18.8% |
| Fixed assets | 21/28 | €17,408 | €7,702 | -€9,706 | -55.8% |
| Tangible fixed assets | 22/27 | €17,408 | €7,702 | -€9,706 | -55.8% |
| Plant, machinery and equipment | 23 | €338 | €0 | -€338 | -100% |
| Furniture and vehicles | 24 | €439 | €3,158 | +€2,719 | +619% |
| Leasing and similar rights | 25 | €16,630 | €4,544 | -€12,087 | -72.7% |
| Current assets | 29/58 | €89,476 | €119,308 | +€29,832 | +33.3% |
| Amounts receivable within one year | 40/41 | €6,019 | €53,674 | +€47,655 | +792% |
| Trade receivables | 40 | - | €10,039 | +€10,039 | |
| Other amounts receivable | 41 | €6,019 | €43,635 | +€37,616 | +625% |
| Cash at bank and in hand | 54/58 | €59,130 | €30,158 | -€28,972 | -49.0% |
| Deferred charges and accrued income | 490/1 | €24,327 | €35,476 | +€11,149 | +45.8% |
| Total equity and liabilities | 10/49 | €106,884 | €127,010 | +€20,126 | +18.8% |
| Equity | 10/15 | €78,464 | €101,274 | +€22,810 | +29.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €89,177 | €89,177 | = | 0.0% |
| Distributable reserves | 133 | €89,177 | €89,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,713 | €9,097 | +€22,810 | |
| Amounts payable | 17/49 | €28,419 | €25,736 | -€2,684 | -9.4% |
| Amounts payable after more than one year | 17 | €14,558 | €5,107 | -€9,451 | -64.9% |
| Financial debts | 170/4 | €14,558 | €5,107 | -€9,451 | -64.9% |
| Amounts payable within one year | 42/48 | €13,861 | €20,629 | +€6,768 | +48.8% |
| Current portion of amounts payable after more than one year | 42 | €9,349 | €9,451 | +€102 | +1.1% |
| Trade debts | 44 | €1,144 | €0 | -€1,144 | -100% |
| Suppliers | 440/4 | €1,144 | €0 | -€1,144 | -100% |
| Taxes, remuneration and social security | 45 | €2,428 | €11,177 | +€8,749 | +360% |
| Taxes | 450/3 | €2,428 | €11,017 | +€8,589 | +354% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €940 | €0 | -€940 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,245 | €13,701 | -€1,544 | -10.1% |
| Other operating charges | 640/8 | €963 | €3,000 | +€2,037 | +212% |
| Gross operating margin | 9900 | €74,021 | €78,765 | +€4,743 | +6.4% |
| Operating profit (loss) | 9901 | €57,814 | €62,064 | +€4,250 | +7.4% |
| Financial income | 75/76B | €36 | €851 | +€815 | +2,244% |
| Recurring financial income | 75 | €36 | €851 | +€815 | +2,244% |
| Financial charges | 65/66B | €52,823 | €30,088 | -€22,735 | -43.0% |
| Recurring financial charges | 65 | €52,823 | €30,088 | -€22,735 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €5,027 | €32,827 | +€27,800 | +553% |
| Income taxes | 67/77 | €2,428 | €10,017 | +€7,589 | +313% |
| Profit (loss) for the period | 9904 | €2,599 | €22,810 | +€20,211 | +778% |
| Profit (loss) for the period to be appropriated | 9905 | €2,599 | €22,810 | +€20,211 | +778% |
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 24 October 2026 via checked.be.