VVM 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.
VVM DENTAL
Largest movements
- Receivables within one year +€24,602
up €24,602 (+74.7%), from €32,954 to €57,556
- Intangible fixed assets -€18,400
down €18,400 (-36.4%), from €50,600 to €32,200
- Tangible fixed assets -€6,156
down €6,156 (-6.9%), from €89,284 to €83,127
of which Land and buildings: -€6,020
- Profit (loss) carried forward +€27,280
up €27,280 (+26.0%), from €104,956 to €132,236
- Debts after one year -€19,254
down €19,254 (-33.7%), from €57,146 to €37,892
- Other debts -€6,500
no longer reported in 2025 (was €6,500)
- Gross operating margin +€6,005
up €6,005 (+7.8%), from €77,373 to €83,378
- Depreciation +€1,515
up €1,515 (+5.8%), from €26,063 to €27,577
- Financial income +€1,312
up €1,312 (+117%), from €1,125 to €2,438
- Taxes +€1,210
up €1,210 (+8.9%), from €13,601 to €14,811
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 | €214,757 | €216,642 | +€1,885 | +0.9% |
| Fixed assets | 21/28 | €139,884 | €115,327 | -€24,556 | -17.6% |
| Intangible fixed assets | 21 | €50,600 | €32,200 | -€18,400 | -36.4% |
| Tangible fixed assets | 22/27 | €89,284 | €83,127 | -€6,156 | -6.9% |
| Land and buildings | 22 | €80,756 | €74,737 | -€6,020 | -7.5% |
| Furniture and vehicles | 24 | €8,527 | €8,391 | -€137 | -1.6% |
| Current assets | 29/58 | €74,873 | €101,315 | +€26,441 | +35.3% |
| Amounts receivable within one year | 40/41 | €32,954 | €57,556 | +€24,602 | +74.7% |
| Other amounts receivable | 41 | €32,954 | €57,556 | +€24,602 | +74.7% |
| Cash at bank and in hand | 54/58 | €38,782 | €40,940 | +€2,158 | +5.6% |
| Deferred charges and accrued income | 490/1 | €3,137 | €2,818 | -€318 | -10.2% |
| Total equity and liabilities | 10/49 | €214,757 | €216,642 | +€1,885 | +0.9% |
| Equity | 10/15 | €123,556 | €150,836 | +€27,280 | +22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,956 | €132,236 | +€27,280 | +26.0% |
| Amounts payable | 17/49 | €91,201 | €65,806 | -€25,395 | -27.8% |
| Amounts payable after more than one year | 17 | €57,146 | €37,892 | -€19,254 | -33.7% |
| Financial debts | 170/4 | €57,146 | €37,892 | -€19,254 | -33.7% |
| Amounts payable within one year | 42/48 | €33,934 | €27,822 | -€6,112 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €25,544 | €25,900 | +€357 | +1.4% |
| Trade debts | 44 | €1,891 | €977 | -€914 | -48.3% |
| Suppliers | 440/4 | €1,891 | €977 | -€914 | -48.3% |
| Taxes, remuneration and social security | 45 | - | €945 | +€945 | |
| Taxes | 450/3 | - | €945 | +€945 | |
| Other amounts payable | 47/48 | €6,500 | - | -€6,500 | |
| Accrued charges and deferred income | 492/3 | €121 | €92 | -€29 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,063 | €27,577 | +€1,515 | +5.8% |
| Other operating charges | 640/8 | €1,575 | €1,492 | -€83 | -5.3% |
| Gross operating margin | 9900 | €77,373 | €83,378 | +€6,005 | +7.8% |
| Operating profit (loss) | 9901 | €49,735 | €54,309 | +€4,573 | +9.2% |
| Financial income | 75/76B | €1,125 | €2,438 | +€1,312 | +117% |
| Recurring financial income | 75 | €1,125 | €2,438 | +€1,312 | +117% |
| Financial charges | 65/66B | €2,679 | €2,655 | -€24 | -0.9% |
| Recurring financial charges | 65 | €2,679 | €2,655 | -€24 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €48,181 | €54,091 | +€5,910 | +12.3% |
| Income taxes | 67/77 | €13,601 | €14,811 | +€1,210 | +8.9% |
| Profit (loss) for the period | 9904 | €34,581 | €39,280 | +€4,700 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,581 | €39,280 | +€4,700 | +13.6% |
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 29 October 2026 via checked.be.