VD 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.
VD Dental
Largest movements
- Cash +€62,645
up €62,645 (+30.9%), from €202,756 to €265,401
mainly Other debts (+€106,856) and Net result for the year (+€68,762)
- Receivables within one year -€20,042
down €20,042 (-60.6%), from €33,094 to €13,052
- Tangible fixed assets +€3,113
new in 2025: €3,113
- Other debts +€106,856
up €106,856 (+370%), from €28,856 to €135,712
- Profit (loss) carried forward -€46,738
down €46,738 (-97.9%), from €47,718 to €980
- Tax, wage and social debts -€13,647
down €13,647 (-44.4%), from €30,707 to €17,060
- Gross operating margin +€24,752
up €24,752 (+37.7%), from €65,627 to €90,379
- Taxes +€5,186
up €5,186 (+41.5%), from €12,504 to €17,689
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 | €237,610 | €284,688 | +€47,078 | +19.8% |
| Fixed assets | 21/28 | - | €3,113 | +€3,113 | |
| Tangible fixed assets | 22/27 | - | €3,113 | +€3,113 | |
| Furniture and vehicles | 24 | - | €3,113 | +€3,113 | |
| Current assets | 29/58 | €237,610 | €281,575 | +€43,965 | +18.5% |
| Amounts receivable within one year | 40/41 | €33,094 | €13,052 | -€20,042 | -60.6% |
| Trade receivables | 40 | €33,094 | €13,052 | -€20,042 | -60.6% |
| Cash at bank and in hand | 54/58 | €202,756 | €265,401 | +€62,645 | +30.9% |
| Deferred charges and accrued income | 490/1 | €1,761 | €3,123 | +€1,362 | +77.4% |
| Total equity and liabilities | 10/49 | €237,610 | €284,688 | +€47,078 | +19.8% |
| Equity | 10/15 | €171,818 | €125,080 | -€46,738 | -27.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €119,100 | €119,100 | = | 0.0% |
| Distributable reserves | 133 | €119,100 | €119,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,718 | €980 | -€46,738 | -97.9% |
| Amounts payable | 17/49 | €65,792 | €159,608 | +€93,815 | +143% |
| Amounts payable within one year | 42/48 | €62,292 | €155,833 | +€93,541 | +150% |
| Trade debts | 44 | €2,729 | €3,060 | +€331 | +12.1% |
| Suppliers | 440/4 | €2,729 | €3,060 | +€331 | +12.1% |
| Taxes, remuneration and social security | 45 | €30,707 | €17,060 | -€13,647 | -44.4% |
| Taxes | 450/3 | €30,707 | €17,060 | -€13,647 | -44.4% |
| Other amounts payable | 47/48 | €28,856 | €135,712 | +€106,856 | +370% |
| Accrued charges and deferred income | 492/3 | €3,500 | €3,775 | +€275 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €61 | +€61 | |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €65,627 | €90,379 | +€24,752 | +37.7% |
| Operating profit (loss) | 9901 | €64,954 | €89,623 | +€24,669 | +38.0% |
| Financial income | 75/76B | €34 | - | -€34 | |
| Recurring financial income | 75 | €34 | - | -€34 | |
| Financial charges | 65/66B | €3,954 | €3,171 | -€783 | -19.8% |
| Recurring financial charges | 65 | €3,954 | €3,171 | -€783 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €61,033 | €86,452 | +€25,419 | +41.6% |
| Income taxes | 67/77 | €12,504 | €17,689 | +€5,186 | +41.5% |
| Profit (loss) for the period | 9904 | €48,529 | €68,762 | +€20,233 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,529 | €68,762 | +€20,233 | +41.7% |
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 25 October 2026 via checked.be.