VDF 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.
VDF Dental
Largest movements
- Receivables within one year +€48,483
up €48,483 (+518%), from €9,360 to €57,843
of which Other amounts receivable: +€37,734
- Tangible fixed assets -€7,491
down €7,491 (-36.6%), from €20,475 to €12,984
of which Furniture and vehicles: -€5,371
- Cash +€2,724
up €2,724 (+2,558%), from €107 to €2,831
mainly Net result for the year (+€17,397) and Trade debts (+€14,916)
- Profit (loss) carried forward +€17,397
up €17,397 (+1,129%), from €1,541 to €18,938
- Trade debts +€14,916
up €14,916 (+93.9%), from €15,883 to €30,799
- Tax, wage and social debts +€11,169
up €11,169 (+113%), from €9,868 to €21,037
of which Taxes: +€12,704
- Gross operating margin +€23,758
up €23,758 (+82.8%), from €28,678 to €52,435
- Staff costs +€6,517
up €6,517 (+61.7%), from €10,563 to €17,080
- Taxes +€4,522
up €4,522 (+164%), from €2,757 to €7,279
- Depreciation -€2,910
down €2,910 (-26.0%), from €11,173 to €8,263
- Other operating charges -€719
down €719 (-26.6%), from €2,698 to €1,979
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,292 | €73,774 | +€43,482 | +144% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €20,825 | €13,076 | -€7,749 | -37.2% |
| Intangible fixed assets | 21 | €350 | €92 | -€258 | -73.7% |
| Tangible fixed assets | 22/27 | €20,475 | €12,984 | -€7,491 | -36.6% |
| Plant, machinery and equipment | 23 | €6,890 | €4,771 | -€2,119 | -30.8% |
| Furniture and vehicles | 24 | €13,584 | €8,213 | -€5,371 | -39.5% |
| Current assets | 29/58 | €9,467 | €60,698 | +€51,231 | +541% |
| Amounts receivable within one year | 40/41 | €9,360 | €57,843 | +€48,483 | +518% |
| Trade receivables | 40 | €2,810 | €13,559 | +€10,749 | +382% |
| Other amounts receivable | 41 | €6,550 | €44,284 | +€37,734 | +576% |
| Cash at bank and in hand | 54/58 | €107 | €2,831 | +€2,724 | +2,558% |
| Deferred charges and accrued income | 490/1 | - | €24 | +€24 | |
| Total equity and liabilities | 10/49 | €30,292 | €73,774 | +€43,482 | +144% |
| Equity | 10/15 | €4,541 | €21,938 | +€17,397 | +383% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,541 | €18,938 | +€17,397 | +1,129% |
| Amounts payable | 17/49 | €25,751 | €51,836 | +€26,085 | +101% |
| Amounts payable within one year | 42/48 | €25,751 | €51,836 | +€26,085 | +101% |
| Trade debts | 44 | €15,883 | €30,799 | +€14,916 | +93.9% |
| Suppliers | 440/4 | €15,883 | €30,799 | +€14,916 | +93.9% |
| Taxes, remuneration and social security | 45 | €9,868 | €21,037 | +€11,169 | +113% |
| Taxes | 450/3 | €8,332 | €21,037 | +€12,704 | +152% |
| Remuneration and social security | 454/9 | €1,536 | - | -€1,536 | |
| Remuneration, social security and pensions | 62 | €10,563 | €17,080 | +€6,517 | +61.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,173 | €8,263 | -€2,910 | -26.0% |
| Other operating charges | 640/8 | €2,698 | €1,979 | -€719 | -26.6% |
| Gross operating margin | 9900 | €28,678 | €52,435 | +€23,758 | +82.8% |
| Operating profit (loss) | 9901 | €4,244 | €25,114 | +€20,870 | +492% |
| Financial income | 75/76B | €165 | €1 | -€164 | -99.6% |
| Recurring financial income | 75 | €165 | €1 | -€164 | -99.6% |
| Financial charges | 65/66B | €111 | €438 | +€327 | +293% |
| Recurring financial charges | 65 | €111 | €438 | +€327 | +293% |
| Profit (loss) for the period before taxes | 9903 | €4,298 | €24,677 | +€20,379 | +474% |
| Income taxes | 67/77 | €2,757 | €7,279 | +€4,522 | +164% |
| Profit (loss) for the period | 9904 | €1,541 | €17,397 | +€15,856 | +1,029% |
| Profit (loss) for the period to be appropriated | 9905 | €1,541 | €17,397 | +€15,856 | +1,029% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.