XV 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.
XV DENTAL
Largest movements
- Receivables within one year -€25,372
down €25,372 (-69.6%), from €36,475 to €11,103
- Cash -€1,827
down €1,827 (-8.5%), from €21,564 to €19,737
mainly Net result for the year (-€30,028) and Smaller working-capital items (-€118)
- Profit (loss) carried forward -€30,028
down €30,028, from €22,573 to -€7,456
- Trade debts +€1,872
up €1,872 (+2.8%), from €66,570 to €68,441
- Gross operating margin -€19,882
down €19,882 (-19.1%), from €104,154 to €84,272
- Staff costs +€11,186
up €11,186 (+10.9%), from €102,712 to €113,899
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 | €131,063 | €102,862 | -€28,201 | -21.5% |
| Current assets | 29/58 | €131,063 | €102,862 | -€28,201 | -21.5% |
| Stocks and contracts in progress | 3 | €71,775 | €70,698 | -€1,077 | -1.5% |
| Stocks | 30/36 | €71,775 | €70,698 | -€1,077 | -1.5% |
| Amounts receivable within one year | 40/41 | €36,475 | €11,103 | -€25,372 | -69.6% |
| Trade receivables | 40 | €36,475 | €11,103 | -€25,372 | -69.6% |
| Cash at bank and in hand | 54/58 | €21,564 | €19,737 | -€1,827 | -8.5% |
| Deferred charges and accrued income | 490/1 | €1,249 | €1,323 | +€74 | +6.0% |
| Total equity and liabilities | 10/49 | €131,063 | €102,862 | -€28,201 | -21.5% |
| Equity | 10/15 | €36,433 | €6,404 | -€30,028 | -82.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Contributions outside capital | 11 | €12,000 | - | -€12,000 | |
| Other | 1109/19 | €12,000 | - | -€12,000 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €22,573 | -€7,456 | -€30,028 | |
| Amounts payable | 17/49 | €94,630 | €96,457 | +€1,827 | +1.9% |
| Amounts payable within one year | 42/48 | €94,630 | €96,457 | +€1,827 | +1.9% |
| Trade debts | 44 | €66,570 | €68,441 | +€1,872 | +2.8% |
| Suppliers | 440/4 | €66,570 | €68,441 | +€1,872 | +2.8% |
| Taxes, remuneration and social security | 45 | €18,063 | €18,019 | -€44 | -0.2% |
| Taxes | 450/3 | €4,600 | €2,779 | -€1,821 | -39.6% |
| Remuneration and social security | 454/9 | €13,463 | €15,240 | +€1,777 | +13.2% |
| Other amounts payable | 47/48 | €9,998 | €9,998 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €102,712 | €113,899 | +€11,186 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128 | - | -€128 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €104,154 | €84,272 | -€19,882 | -19.1% |
| Operating profit (loss) | 9901 | €926 | -€30,026 | -€30,953 | |
| Financial income | 75/76B | €34 | €477 | +€442 | +1,289% |
| Recurring financial income | 75 | €34 | €477 | +€442 | +1,289% |
| Financial charges | 65/66B | €201 | €478 | +€277 | +138% |
| Recurring financial charges | 65 | €201 | €478 | +€277 | +138% |
| Profit (loss) for the period before taxes | 9903 | €760 | -€30,028 | -€30,787 | |
| Income taxes | 67/77 | €478 | €1 | -€478 | -99.8% |
| Profit (loss) for the period | 9904 | €281 | -€30,028 | -€30,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €281 | -€30,028 | -€30,310 |
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 28 October 2026 via checked.be.