YBE 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.
YBE Dental
Largest movements
- Receivables within one year +€75,563
up €75,563 (+405%), from €18,680 to €94,243
of which Other amounts receivable: +€68,966
- Tangible fixed assets -€39,326
down €39,326 (-9.6%), from €410,408 to €371,082
- Cash +€18,567
up €18,567 (+13.7%), from €135,784 to €154,350
mainly Other debts (+€112,464) and Net result for the year (+€111,377)
- Deferred charges and accrued income -€14,791
down €14,791 (-90.7%), from €16,299 to €1,508
- Intangible fixed assets -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Other debts +€112,464
up €112,464 (+199%), from €56,616 to €169,080
- Profit (loss) carried forward -€62,380
no longer reported in 2025 (was €62,380)
- Tax, wage and social debts +€43,707
up €43,707 (+226%), from €19,316 to €63,023
of which Taxes: +€37,930
- Reserves -€28,000
down €28,000 (-50.0%), from €56,000 to €28,000
- Debts after one year -€22,409
down €22,409 (-6.3%), from €354,504 to €332,095
- Gross operating margin +€60,456
up €60,456 (+31.9%), from €189,311 to €249,768
- Taxes +€14,473
up €14,473 (+81.4%), from €17,780 to €32,253
- Staff costs +€8,592
up €8,592 (+26.1%), from €32,935 to €41,527
- Depreciation -€8,093
down €8,093 (-13.3%), from €60,776 to €52,683
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 | €631,266 | €661,278 | +€30,012 | +4.8% |
| Fixed assets | 21/28 | €460,503 | €411,177 | -€49,326 | -10.7% |
| Intangible fixed assets | 21 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Tangible fixed assets | 22/27 | €410,408 | €371,082 | -€39,326 | -9.6% |
| Plant, machinery and equipment | 23 | €95,466 | €83,412 | -€12,054 | -12.6% |
| Furniture and vehicles | 24 | €25,713 | €17,237 | -€8,476 | -33.0% |
| Other tangible fixed assets | 26 | €289,228 | €270,433 | -€18,796 | -6.5% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €170,763 | €250,101 | +€79,338 | +46.5% |
| Amounts receivable within one year | 40/41 | €18,680 | €94,243 | +€75,563 | +405% |
| Trade receivables | 40 | €15,227 | €21,824 | +€6,597 | +43.3% |
| Other amounts receivable | 41 | €3,454 | €72,419 | +€68,966 | +1,997% |
| Cash at bank and in hand | 54/58 | €135,784 | €154,350 | +€18,567 | +13.7% |
| Deferred charges and accrued income | 490/1 | €16,299 | €1,508 | -€14,791 | -90.7% |
| Total equity and liabilities | 10/49 | €631,266 | €661,278 | +€30,012 | +4.8% |
| Equity | 10/15 | €120,880 | €30,500 | -€90,380 | -74.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €56,000 | €28,000 | -€28,000 | -50.0% |
| Distributable reserves | 133 | €56,000 | €28,000 | -€28,000 | -50.0% |
| Profit (loss) carried forward | 14 | €62,380 | - | -€62,380 | |
| Amounts payable | 17/49 | €510,386 | €630,778 | +€120,392 | +23.6% |
| Amounts payable after more than one year | 17 | €354,504 | €332,095 | -€22,409 | -6.3% |
| Financial debts | 170/4 | €354,504 | €332,095 | -€22,409 | -6.3% |
| Amounts payable within one year | 42/48 | €155,870 | €298,683 | +€142,813 | +91.6% |
| Current portion of amounts payable after more than one year | 42 | €21,957 | €22,409 | +€452 | +2.1% |
| Trade debts | 44 | €57,981 | €44,171 | -€13,810 | -23.8% |
| Suppliers | 440/4 | €57,981 | €44,171 | -€13,810 | -23.8% |
| Taxes, remuneration and social security | 45 | €19,316 | €63,023 | +€43,707 | +226% |
| Taxes | 450/3 | €19,316 | €57,246 | +€37,930 | +196% |
| Remuneration and social security | 454/9 | - | €5,777 | +€5,777 | |
| Other amounts payable | 47/48 | €56,616 | €169,080 | +€112,464 | +199% |
| Accrued charges and deferred income | 492/3 | €12 | - | -€12 | |
| Non-recurring operating income | 76A | - | €1,952 | +€1,952 | |
| Remuneration, social security and pensions | 62 | €32,935 | €41,527 | +€8,592 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,776 | €52,683 | -€8,093 | -13.3% |
| Other operating charges | 640/8 | €4,299 | €2,621 | -€1,678 | -39.0% |
| Gross operating margin | 9900 | €189,311 | €249,768 | +€60,456 | +31.9% |
| Operating profit (loss) | 9901 | €91,301 | €152,936 | +€61,635 | +67.5% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €10,076 | €9,306 | -€770 | -7.6% |
| Recurring financial charges | 65 | €10,076 | €9,306 | -€770 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €81,240 | €143,630 | +€62,390 | +76.8% |
| Income taxes | 67/77 | €17,780 | €32,253 | +€14,473 | +81.4% |
| Profit (loss) for the period | 9904 | €63,460 | €111,377 | +€47,916 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,460 | €111,377 | +€47,916 | +75.5% |
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 16 October 2026 via checked.be.