VAN GOOL 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.
VAN GOOL DENTAL
Largest movements
- Cash -€18,646
down €18,646 (-27.6%), from €67,641 to €48,995
mainly Contributions, distributions and other (-€56,598) and Investment in fixed assets (net) (-€10,472)
- Tangible fixed assets +€7,349
up €7,349 (+159%), from €4,621 to €11,970
of which Plant, machinery and equipment: +€4,636
- Receivables within one year +€6,577
up €6,577 (+56.7%), from €11,596 to €18,173
of which Trade receivables: +€4,180
- Reserves -€31,118
down €31,118 (-42.3%), from €73,573 to €42,454
- Other debts +€25,976
up €25,976 (+653%), from €3,976 to €29,952
- Gross operating margin -€6,043
down €6,043 (-13.5%), from €44,805 to €38,762
- Taxes -€2,135
down €2,135 (-21.9%), from €9,738 to €7,603
- Depreciation +€1,826
up €1,826 (+141%), from €1,296 to €3,122
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 | €83,858 | €79,138 | -€4,720 | -5.6% |
| Fixed assets | 21/28 | €4,621 | €11,970 | +€7,349 | +159% |
| Tangible fixed assets | 22/27 | €4,621 | €11,970 | +€7,349 | +159% |
| Plant, machinery and equipment | 23 | €453 | €5,089 | +€4,636 | +1,023% |
| Furniture and vehicles | 24 | €4,168 | €6,881 | +€2,714 | +65.1% |
| Current assets | 29/58 | €79,237 | €67,167 | -€12,069 | -15.2% |
| Amounts receivable within one year | 40/41 | €11,596 | €18,173 | +€6,577 | +56.7% |
| Trade receivables | 40 | €11,333 | €15,513 | +€4,180 | +36.9% |
| Other amounts receivable | 41 | €262 | €2,660 | +€2,397 | +914% |
| Cash at bank and in hand | 54/58 | €67,641 | €48,995 | -€18,646 | -27.6% |
| Total equity and liabilities | 10/49 | €83,858 | €79,138 | -€4,720 | -5.6% |
| Equity | 10/15 | €75,573 | €44,454 | -€31,118 | -41.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €73,573 | €42,454 | -€31,118 | -42.3% |
| Distributable reserves | 133 | €73,573 | €42,454 | -€31,118 | -42.3% |
| Amounts payable | 17/49 | €8,285 | €34,683 | +€26,398 | +319% |
| Amounts payable within one year | 42/48 | €8,285 | €34,683 | +€26,398 | +319% |
| Trade debts | 44 | €563 | €985 | +€423 | +75.1% |
| Suppliers | 440/4 | €563 | €985 | +€423 | +75.1% |
| Taxes, remuneration and social security | 45 | €3,746 | €3,746 | = | 0.0% |
| Taxes | 450/3 | €1,246 | €1,246 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €3,976 | €29,952 | +€25,976 | +653% |
| Remuneration, social security and pensions | 62 | €2,016 | €2,016 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,296 | €3,122 | +€1,826 | +141% |
| Other operating charges | 640/8 | €463 | €475 | +€12 | +2.5% |
| Gross operating margin | 9900 | €44,805 | €38,762 | -€6,043 | -13.5% |
| Operating profit (loss) | 9901 | €41,030 | €33,149 | -€7,881 | -19.2% |
| Financial charges | 65/66B | €174 | €67 | -€107 | -61.4% |
| Recurring financial charges | 65 | €174 | €67 | -€107 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €40,856 | €33,082 | -€7,774 | -19.0% |
| Income taxes | 67/77 | €9,738 | €7,603 | -€2,135 | -21.9% |
| Profit (loss) for the period | 9904 | €31,118 | €25,479 | -€5,639 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,118 | €25,479 | -€5,639 | -18.1% |
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 18 October 2026 via checked.be.