WHITE DENTAL: what changed
What changed
WHITE DENTAL
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€78,878
2024 · €108,176-€29,298
Equity
€190,054
2024 · €111,176+€78,878
Cash
€87,992
2024 · €63,798+€24,194
Balance sheet total
€196,850
2024 · €122,565+€74,286
Largest movements
Assets
- Receivables after one year +€50,000
up €50,000 (+250%), from €20,000 to €70,000
- Cash +€24,194
up €24,194 (+37.9%), from €63,798 to €87,992
mainly Net result for the year (+€78,878) and Deferred charges and accrued income (+€2,885)
- Deferred charges and accrued income -€2,885
down €2,885 (-40.1%), from €7,194 to €4,310
- Tangible fixed assets +€2,741
new in 2025: €2,741
Equity and liabilities
- Reserves +€78,878
up €78,878 (+72.9%), from €108,176 to €187,054
- Tax, wage and social debts -€6,132
down €6,132 (-56.7%), from €10,818 to €4,686
Income statement
- Gross operating margin -€54,502
down €54,502 (-35.4%), from €154,123 to €99,621
- Taxes -€25,044
down €25,044 (-53.6%), from €46,730 to €21,686
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.
Result 2024
€108,176
Gross operating margin
-€54,502
Depreciation
-€296
Financial income
+€266
Financial charges
+€190
Taxes
+€25,044
Result 2025
€78,878
raises the resultlowers the result
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.
From operations
+€27,231
Investment
-€3,037
Financing
€0
Cash 2024
€63,798
From operations (derived)
+€27,231
Net result for the year
+€78,878
Depreciation
+€296
Receivables after one year
-€50,000
Receivables within one year
-€235
Deferred charges and accrued income
+€2,885
Trade debts
+€1,839
Tax, wage and social debts
-€6,132
Accrued charges and deferred income
-€300
Investment (derived)
-€3,037
Investment in fixed assets (net)
-€3,037
Cash 2025
€87,992
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,565 | €196,850 | +€74,286 | +60.6% |
| Fixed assets | 21/28 | - | €2,741 | +€2,741 | |
| Tangible fixed assets | 22/27 | - | €2,741 | +€2,741 | |
| Plant, machinery and equipment | 23 | - | €2,741 | +€2,741 | |
| Current assets | 29/58 | €122,565 | €194,109 | +€71,544 | +58.4% |
| Amounts receivable after more than one year | 29 | €20,000 | €70,000 | +€50,000 | +250% |
| Other amounts receivable | 291 | €20,000 | €70,000 | +€50,000 | +250% |
| Amounts receivable within one year | 40/41 | €31,572 | €31,807 | +€235 | +0.7% |
| Trade receivables | 40 | €13,547 | €17,249 | +€3,703 | +27.3% |
| Other amounts receivable | 41 | €18,025 | €14,557 | -€3,468 | -19.2% |
| Cash at bank and in hand | 54/58 | €63,798 | €87,992 | +€24,194 | +37.9% |
| Deferred charges and accrued income | 490/1 | €7,194 | €4,310 | -€2,885 | -40.1% |
| Total equity and liabilities | 10/49 | €122,565 | €196,850 | +€74,286 | +60.6% |
| Equity | 10/15 | €111,176 | €190,054 | +€78,878 | +70.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €108,176 | €187,054 | +€78,878 | +72.9% |
| Distributable reserves | 133 | €108,176 | €187,054 | +€78,878 | +72.9% |
| Amounts payable | 17/49 | €11,389 | €6,796 | -€4,593 | -40.3% |
| Amounts payable within one year | 42/48 | €11,089 | €6,796 | -€4,293 | -38.7% |
| Trade debts | 44 | €271 | €2,110 | +€1,839 | +678% |
| Suppliers | 440/4 | €271 | €2,110 | +€1,839 | +678% |
| Taxes, remuneration and social security | 45 | €10,818 | €4,686 | -€6,132 | -56.7% |
| Taxes | 450/3 | €10,818 | €4,686 | -€6,132 | -56.7% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €296 | +€296 | |
| Gross operating margin | 9900 | €154,123 | €99,621 | -€54,502 | -35.4% |
| Operating profit (loss) | 9901 | €154,123 | €99,325 | -€54,798 | -35.6% |
| Financial income | 75/76B | €1,684 | €1,950 | +€266 | +15.8% |
| Recurring financial income | 75 | €1,684 | €1,950 | +€266 | +15.8% |
| Financial charges | 65/66B | €901 | €711 | -€190 | -21.1% |
| Recurring financial charges | 65 | €901 | €711 | -€190 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €154,906 | €100,564 | -€54,342 | -35.1% |
| Income taxes | 67/77 | €46,730 | €21,686 | -€25,044 | -53.6% |
| Profit (loss) for the period | 9904 | €108,176 | €78,878 | -€29,298 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €108,176 | €78,878 | -€29,298 | -27.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.