YO 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.
YO Dental
Largest movements
- Cash +€47,826
up €47,826 (+64.3%), from €74,399 to €122,224
mainly Net result for the year (+€78,661) and Depreciation (+€3,059)
- Receivables after one year +€20,320
up €20,320 (+164%), from €12,384 to €32,704
of which Other amounts receivable: +€32,704
- Deferred charges and accrued income +€14,886
up €14,886 (+107%), from €13,937 to €28,823
- Formation expenses -€3,059
no longer reported in 2025 (was €3,059)
- Profit (loss) carried forward +€78,661
up €78,661 (+103%), from €76,611 to €155,272
- Other debts +€2,511
up €2,511 (+327%), from €768 to €3,278
- Gross operating margin +€6,792
up €6,792 (+7.0%), from €96,584 to €103,376
- Depreciation +€3,059
new in 2025: €3,059
- Taxes +€2,123
up €2,123 (+10.8%), from €19,575 to €21,698
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 | €103,778 | €183,752 | +€79,973 | +77.1% |
| Formation expenses | 20 | €3,059 | - | -€3,059 | |
| Current assets | 29/58 | €100,720 | €183,752 | +€83,032 | +82.4% |
| Amounts receivable after more than one year | 29 | €12,384 | €32,704 | +€20,320 | +164% |
| Trade receivables | 290 | €12,384 | - | -€12,384 | |
| Other amounts receivable | 291 | - | €32,704 | +€32,704 | |
| Cash at bank and in hand | 54/58 | €74,399 | €122,224 | +€47,826 | +64.3% |
| Deferred charges and accrued income | 490/1 | €13,937 | €28,823 | +€14,886 | +107% |
| Total equity and liabilities | 10/49 | €103,778 | €183,752 | +€79,973 | +77.1% |
| Equity | 10/15 | €79,611 | €158,272 | +€78,661 | +98.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Contributions outside capital | 11 | - | €3,000 | +€3,000 | |
| Share premium | 1100/10 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €76,611 | €155,272 | +€78,661 | +103% |
| Amounts payable | 17/49 | €24,167 | €25,479 | +€1,312 | +5.4% |
| Amounts payable within one year | 42/48 | €24,167 | €25,479 | +€1,312 | +5.4% |
| Trade debts | 44 | €1,784 | €53 | -€1,731 | -97.0% |
| Suppliers | 440/4 | €1,784 | €53 | -€1,731 | -97.0% |
| Taxes, remuneration and social security | 45 | €21,615 | €22,148 | +€533 | +2.5% |
| Taxes | 450/3 | €21,615 | €22,148 | +€533 | +2.5% |
| Other amounts payable | 47/48 | €768 | €3,278 | +€2,511 | +327% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,059 | +€3,059 | |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Gross operating margin | 9900 | €96,584 | €103,376 | +€6,792 | +7.0% |
| Operating profit (loss) | 9901 | €96,521 | €100,318 | +€3,796 | +3.9% |
| Financial income | 75/76B | €384 | €120 | -€264 | -68.8% |
| Recurring financial income | 75 | €384 | €120 | -€264 | -68.8% |
| Financial charges | 65/66B | €719 | €78 | -€641 | -89.2% |
| Recurring financial charges | 65 | €719 | €78 | -€641 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | €96,186 | €100,359 | +€4,173 | +4.3% |
| Income taxes | 67/77 | €19,575 | €21,698 | +€2,123 | +10.8% |
| Profit (loss) for the period | 9904 | €76,611 | €78,661 | +€2,050 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €76,611 | €78,661 | +€2,050 | +2.7% |
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 19 October 2026 via checked.be.