VIOT DENTAL: what changed
VIOT DENTAL
Largest movements
- Tangible fixed assets -€12,121
down €12,121 (-26.6%), from €45,495 to €33,374
of which Furniture and vehicles: -€11,650
- Cash +€10,311
up €10,311 (+143%), from €7,195 to €17,505
mainly Depreciation (+€12,121) and Net result for the year (+€7,151)
- Receivables within one year -€5,444
down €5,444 (-25.0%), from €21,780 to €16,335
- Debts after one year -€11,350
down €11,350 (-36.5%), from €31,072 to €19,722
- Profit (loss) carried forward +€7,151
up €7,151 (+32.2%), from €22,240 to €29,390
- Tax, wage and social debts -€4,314
down €4,314 (-55.0%), from €7,841 to €3,527
- Current portion of long-term debt +€1,259
up €1,259 (+12.5%), from €10,091 to €11,350
- Gross operating margin -€8,017
down €8,017 (-26.1%), from €30,676 to €22,659
- Taxes -€1,596
down €1,596 (-41.0%), from €3,896 to €2,300
- Other operating charges -€701
down €701 (-74.8%), from €937 to €236
- Financial income +€352
up €352 (+51.6%), from €681 to €1,033
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,469 | €67,214 | -€7,255 | -9.7% |
| Fixed assets | 21/28 | €45,495 | €33,374 | -€12,121 | -26.6% |
| Tangible fixed assets | 22/27 | €45,495 | €33,374 | -€12,121 | -26.6% |
| Plant, machinery and equipment | 23 | €1,896 | €1,425 | -€471 | -24.9% |
| Furniture and vehicles | 24 | €43,599 | €31,949 | -€11,650 | -26.7% |
| Current assets | 29/58 | €28,974 | €33,841 | +€4,866 | +16.8% |
| Amounts receivable within one year | 40/41 | €21,780 | €16,335 | -€5,444 | -25.0% |
| Other amounts receivable | 41 | €21,780 | €16,335 | -€5,444 | -25.0% |
| Cash at bank and in hand | 54/58 | €7,195 | €17,505 | +€10,311 | +143% |
| Total equity and liabilities | 10/49 | €74,469 | €67,214 | -€7,255 | -9.7% |
| Equity | 10/15 | €24,240 | €31,390 | +€7,151 | +29.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,240 | €29,390 | +€7,151 | +32.2% |
| Amounts payable | 17/49 | €50,230 | €35,824 | -€14,405 | -28.7% |
| Amounts payable after more than one year | 17 | €31,072 | €19,722 | -€11,350 | -36.5% |
| Financial debts | 170/4 | €31,072 | €19,722 | -€11,350 | -36.5% |
| Amounts payable within one year | 42/48 | €19,157 | €16,102 | -€3,055 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €10,091 | €11,350 | +€1,259 | +12.5% |
| Trade debts | 44 | €1,225 | €1,225 | = | 0.0% |
| Suppliers | 440/4 | €1,225 | €1,225 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,841 | €3,527 | -€4,314 | -55.0% |
| Taxes | 450/3 | €7,841 | €3,527 | -€4,314 | -55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,111 | €12,121 | +€10 | +0.1% |
| Other operating charges | 640/8 | €937 | €236 | -€701 | -74.8% |
| Gross operating margin | 9900 | €30,676 | €22,659 | -€8,017 | -26.1% |
| Operating profit (loss) | 9901 | €17,629 | €10,302 | -€7,326 | -41.6% |
| Financial income | 75/76B | €681 | €1,033 | +€352 | +51.6% |
| Recurring financial income | 75 | €681 | €1,033 | +€352 | +51.6% |
| Financial charges | 65/66B | €2,028 | €1,884 | -€144 | -7.1% |
| Recurring financial charges | 65 | €2,028 | €1,884 | -€144 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €16,282 | €9,451 | -€6,831 | -42.0% |
| Income taxes | 67/77 | €3,896 | €2,300 | -€1,596 | -41.0% |
| Profit (loss) for the period | 9904 | €12,385 | €7,151 | -€5,235 | -42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,385 | €7,151 | -€5,235 | -42.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.