WS DENTAL PRACTICE: 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.
WS DENTAL PRACTICE
Largest movements
- Cash +€250,964
up €250,964 (+123%), from €204,565 to €455,529
mainly Net result for the year (+€185,155) and Tax, wage and social debts (+€55,932)
- Reserves +€185,155
up €185,155 (+127%), from €145,392 to €330,548
- Tax, wage and social debts +€55,932
up €55,932 (+168%), from €33,261 to €89,193
- Other debts +€10,154
up €10,154 (+50.1%), from €20,248 to €30,403
- Gross operating margin +€90,579
up €90,579 (+59.9%), from €151,130 to €241,709
- Taxes +€22,670
up €22,670 (+68.2%), from €33,261 to €55,932
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 | €204,565 | €456,593 | +€252,028 | +123% |
| Current assets | 29/58 | €204,565 | €456,593 | +€252,028 | +123% |
| Amounts receivable within one year | 40/41 | - | €1,064 | +€1,064 | |
| Trade receivables | 40 | - | €1,064 | +€1,064 | |
| Cash at bank and in hand | 54/58 | €204,565 | €455,529 | +€250,964 | +123% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €204,565 | €456,593 | +€252,028 | +123% |
| Equity | 10/15 | €150,392 | €335,548 | +€185,155 | +123% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €145,392 | €330,548 | +€185,155 | +127% |
| Distributable reserves | 133 | €145,392 | €330,548 | +€185,155 | +127% |
| Amounts payable | 17/49 | €54,173 | €121,046 | +€66,872 | +123% |
| Amounts payable within one year | 42/48 | €54,173 | €121,046 | +€66,872 | +123% |
| Financial debts | 43 | €3 | €0 | -€3 | -100% |
| Credit institutions | 430/8 | €3 | €0 | -€3 | -100% |
| Trade debts | 44 | €661 | €1,450 | +€790 | +120% |
| Suppliers | 440/4 | €661 | €1,450 | +€790 | +120% |
| Taxes, remuneration and social security | 45 | €33,261 | €89,193 | +€55,932 | +168% |
| Taxes | 450/3 | €33,261 | €89,193 | +€55,932 | +168% |
| Other amounts payable | 47/48 | €20,248 | €30,403 | +€10,154 | +50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €403 | €400 | -€3 | -0.9% |
| Gross operating margin | 9900 | €151,130 | €241,709 | +€90,579 | +59.9% |
| Operating profit (loss) | 9901 | €150,726 | €241,309 | +€90,583 | +60.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €538 | €222 | -€315 | -58.7% |
| Recurring financial charges | 65 | €538 | €222 | -€315 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | €150,189 | €241,087 | +€90,898 | +60.5% |
| Income taxes | 67/77 | €33,261 | €55,932 | +€22,670 | +68.2% |
| Profit (loss) for the period | 9904 | €116,928 | €185,155 | +€68,228 | +58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €116,928 | €185,155 | +€68,228 | +58.4% |
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 17 October 2026 via checked.be.