VAL 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.
VAL DENTAL
Largest movements
- Receivables within one year +€64,589
up €64,589 (+50.0%), from €129,231 to €193,820
of which Trade receivables: +€37,808
- Tangible fixed assets +€45,563
up €45,563 (+64.9%), from €70,236 to €115,798
of which Plant, machinery and equipment: +€42,907
- Reserves +€85,000
up €85,000 (+22.2%), from €383,500 to €468,500
of which Distributable reserves: +€85,000
- Profit (loss) carried forward -€56,119
down €56,119 (-73.4%), from €76,422 to €20,303
- Other debts +€40,000
new in 2025: €40,000
- Tax, wage and social debts +€34,546
up €34,546 (+98.4%), from €35,110 to €69,656
- Trade debts +€10,622
up €10,622 (+105%), from €10,101 to €20,723
- Other operating charges -€23,847
down €23,847 (-90.7%), from €26,279 to €2,432
- Taxes +€12,403
up €12,403 (+35.3%), from €35,110 to €47,513
- Gross operating margin +€11,897
up €11,897 (+8.3%), from €143,842 to €155,739
- Financial charges +€5,483
up €5,483 (+123%), from €4,448 to €9,931
- Depreciation +€2,701
up €2,701 (+18.0%), from €14,999 to €17,700
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 | €510,133 | €624,182 | +€114,049 | +22.4% |
| Fixed assets | 21/28 | €70,236 | €115,798 | +€45,563 | +64.9% |
| Tangible fixed assets | 22/27 | €70,236 | €115,798 | +€45,563 | +64.9% |
| Plant, machinery and equipment | 23 | €65,132 | €108,040 | +€42,907 | +65.9% |
| Furniture and vehicles | 24 | €5,103 | €7,759 | +€2,655 | +52.0% |
| Current assets | 29/58 | €439,898 | €508,384 | +€68,486 | +15.6% |
| Amounts receivable within one year | 40/41 | €129,231 | €193,820 | +€64,589 | +50.0% |
| Trade receivables | 40 | €16,835 | €54,642 | +€37,808 | +225% |
| Other amounts receivable | 41 | €112,396 | €139,178 | +€26,782 | +23.8% |
| Cash at bank and in hand | 54/58 | €308,176 | €311,221 | +€3,045 | +1.0% |
| Deferred charges and accrued income | 490/1 | €2,491 | €3,343 | +€852 | +34.2% |
| Total equity and liabilities | 10/49 | €510,133 | €624,182 | +€114,049 | +22.4% |
| Equity | 10/15 | €464,922 | €493,803 | +€28,881 | +6.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €383,500 | €468,500 | +€85,000 | +22.2% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €383,000 | €468,000 | +€85,000 | +22.2% |
| Profit (loss) carried forward | 14 | €76,422 | €20,303 | -€56,119 | -73.4% |
| Amounts payable | 17/49 | €45,211 | €130,379 | +€85,168 | +188% |
| Amounts payable within one year | 42/48 | €45,211 | €130,379 | +€85,168 | +188% |
| Trade debts | 44 | €10,101 | €20,723 | +€10,622 | +105% |
| Suppliers | 440/4 | €10,101 | €20,723 | +€10,622 | +105% |
| Taxes, remuneration and social security | 45 | €35,110 | €69,656 | +€34,546 | +98.4% |
| Taxes | 450/3 | €35,110 | €69,656 | +€34,546 | +98.4% |
| Other amounts payable | 47/48 | - | €40,000 | +€40,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,999 | €17,700 | +€2,701 | +18.0% |
| Other operating charges | 640/8 | €26,279 | €2,432 | -€23,847 | -90.7% |
| Gross operating margin | 9900 | €143,842 | €155,739 | +€11,897 | +8.3% |
| Operating profit (loss) | 9901 | €102,563 | €135,606 | +€33,042 | +32.2% |
| Financial income | 75/76B | €6,038 | €7,863 | +€1,825 | +30.2% |
| Recurring financial income | 75 | €6,038 | €7,863 | +€1,825 | +30.2% |
| Financial charges | 65/66B | €4,448 | €9,931 | +€5,483 | +123% |
| Recurring financial charges | 65 | €4,448 | €9,931 | +€5,483 | +123% |
| Profit (loss) for the period before taxes | 9903 | €104,153 | €133,537 | +€29,384 | +28.2% |
| Income taxes | 67/77 | €35,110 | €47,513 | +€12,403 | +35.3% |
| Profit (loss) for the period | 9904 | €69,043 | €86,024 | +€16,981 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €69,043 | €86,024 | +€16,981 | +24.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.