USA 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.
USA DENTAL
Largest movements
- Receivables after one year +€538,417
new in 2025: €538,417
- Receivables within one year -€475,177
down €475,177 (-72.6%), from €654,328 to €179,152
of which Other amounts receivable: -€478,846
- Tangible fixed assets -€36,794
down €36,794 (-37.5%), from €98,192 to €61,397
of which Leasing and similar rights: -€39,164
- Profit (loss) carried forward +€74,472
up €74,472 (+17.0%), from €439,274 to €513,746
- Debts after one year -€35,271
down €35,271 (-64.0%), from €55,070 to €19,798
- Accrued charges and deferred income -€31,672
no longer reported in 2025 (was €31,672)
- Tax, wage and social debts +€19,101
up €19,101 (+53.9%), from €35,443 to €54,544
of which Taxes: +€19,360
- Trade debts -€12,180
down €12,180 (-15.7%), from €77,675 to €65,495
- Gross operating margin +€66,208
up €66,208 (+47.5%), from €139,393 to €205,601
- Taxes +€21,467
new in 2025: €21,467
- Financial charges -€9,894
down €9,894 (-60.2%), from €16,426 to €6,532
- Purchases and services +€6,227
up €6,227 (+3.7%), from €166,357 to €172,584
- Other operating charges -€2,745
down €2,745 (-20.7%), from €13,259 to €10,514
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 | €806,749 | €829,501 | +€22,752 | +2.8% |
| Fixed assets | 21/28 | €98,192 | €61,397 | -€36,794 | -37.5% |
| Tangible fixed assets | 22/27 | €98,192 | €61,397 | -€36,794 | -37.5% |
| Plant, machinery and equipment | 23 | €16,966 | €10,099 | -€6,867 | -40.5% |
| Furniture and vehicles | 24 | €1,442 | €10,679 | +€9,237 | +641% |
| Leasing and similar rights | 25 | €79,784 | €40,620 | -€39,164 | -49.1% |
| Current assets | 29/58 | €708,557 | €768,103 | +€59,547 | +8.4% |
| Amounts receivable after more than one year | 29 | - | €538,417 | +€538,417 | |
| Other amounts receivable | 291 | - | €538,417 | +€538,417 | |
| Amounts receivable within one year | 40/41 | €654,328 | €179,152 | -€475,177 | -72.6% |
| Trade receivables | 40 | €115,493 | €119,161 | +€3,669 | +3.2% |
| Other amounts receivable | 41 | €538,836 | €59,990 | -€478,846 | -88.9% |
| Cash at bank and in hand | 54/58 | €54,229 | €50,535 | -€3,694 | -6.8% |
| Total equity and liabilities | 10/49 | €806,749 | €829,501 | +€22,752 | +2.8% |
| Equity | 10/15 | €442,274 | €516,746 | +€74,472 | +16.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €439,274 | €513,746 | +€74,472 | +17.0% |
| Amounts payable | 17/49 | €364,475 | €312,754 | -€51,720 | -14.2% |
| Amounts payable after more than one year | 17 | €55,070 | €19,798 | -€35,271 | -64.0% |
| Financial debts | 170/4 | €55,070 | €19,798 | -€35,271 | -64.0% |
| Amounts payable within one year | 42/48 | €277,733 | €292,956 | +€15,223 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €36,970 | €35,271 | -€1,698 | -4.6% |
| Trade debts | 44 | €77,675 | €65,495 | -€12,180 | -15.7% |
| Suppliers | 440/4 | €77,675 | €65,495 | -€12,180 | -15.7% |
| Advances received on contracts in progress | 46 | €97,645 | €102,645 | +€5,000 | +5.1% |
| Taxes, remuneration and social security | 45 | €35,443 | €54,544 | +€19,101 | +53.9% |
| Taxes | 450/3 | €35,184 | €54,544 | +€19,360 | +55.0% |
| Remuneration and social security | 454/9 | €259 | - | -€259 | |
| Other amounts payable | 47/48 | €30,000 | €35,000 | +€5,000 | +16.7% |
| Accrued charges and deferred income | 492/3 | €31,672 | - | -€31,672 | |
| Non-recurring operating income | 76A | - | €5,506 | +€5,506 | |
| Goods, raw materials, services and sundry goods | 60/61 | €166,357 | €172,584 | +€6,227 | +3.7% |
| Remuneration, social security and pensions | 62 | €6,457 | €7,977 | +€1,520 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,048 | €49,638 | -€410 | -0.8% |
| Other operating charges | 640/8 | €13,259 | €10,514 | -€2,745 | -20.7% |
| Gross operating margin | 9900 | €139,393 | €205,601 | +€66,208 | +47.5% |
| Operating profit (loss) | 9901 | €69,629 | €137,472 | +€67,843 | +97.4% |
| Financial charges | 65/66B | €16,426 | €6,532 | -€9,894 | -60.2% |
| Recurring financial charges | 65 | €16,426 | €6,532 | -€9,894 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | €53,203 | €130,940 | +€77,737 | +146% |
| Income taxes | 67/77 | - | €21,467 | +€21,467 | |
| Profit (loss) for the period | 9904 | €53,203 | €109,472 | +€56,269 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €53,203 | €109,472 | +€56,269 | +106% |
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 31 October 2026 via checked.be.