YOUDENTAL: 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.
YOUDENTAL
Largest movements
- Receivables within one year -€82,365
down €82,365 (-86.1%), from €95,675 to €13,310
- Cash +€54,498
up €54,498 (+202%), from €26,954 to €81,452
mainly Receivables within one year (+€82,365) and Depreciation (+€62,961)
- Tangible fixed assets -€14,169
down €14,169 (-3.2%), from €448,673 to €434,504
of which Land and buildings: -€11,042
- Intangible fixed assets -€10,824
down €10,824 (-21.2%), from €51,143 to €40,319
- Reserves -€48,335
down €48,335 (-14.4%), from €335,521 to €287,186
of which Distributable reserves: -€48,335
- Debts after one year -€25,275
down €25,275 (-14.4%), from €175,061 to €149,786
- Other debts +€8,799
up €8,799 (+14.1%), from €62,353 to €71,152
- Profit (loss) carried forward +€8,592
up €8,592 (+5,525%), from €156 to €8,748
- Taxes -€14,787
down €14,787 (-72.1%), from €20,510 to €5,723
- Staff costs +€9,993
up €9,993 (+31.0%), from €32,200 to €42,193
- Gross operating margin +€7,247
up €7,247 (+4.7%), from €155,176 to €162,423
- Depreciation +€6,837
up €6,837 (+12.2%), from €56,124 to €62,961
- Financial income -€3,450
down €3,450 (-100.0%), from €3,450 to €0
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 | €623,500 | €572,231 | -€51,269 | -8.2% |
| Fixed assets | 21/28 | €500,716 | €475,723 | -€24,993 | -5.0% |
| Intangible fixed assets | 21 | €51,143 | €40,319 | -€10,824 | -21.2% |
| Tangible fixed assets | 22/27 | €448,673 | €434,504 | -€14,169 | -3.2% |
| Land and buildings | 22 | €387,106 | €376,065 | -€11,042 | -2.9% |
| Plant, machinery and equipment | 23 | €14,674 | €11,180 | -€3,494 | -23.8% |
| Furniture and vehicles | 24 | €46,893 | €47,259 | +€366 | +0.8% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €122,784 | €96,508 | -€26,276 | -21.4% |
| Amounts receivable within one year | 40/41 | €95,675 | €13,310 | -€82,365 | -86.1% |
| Other amounts receivable | 41 | €95,675 | €13,310 | -€82,365 | -86.1% |
| Cash at bank and in hand | 54/58 | €26,954 | €81,452 | +€54,498 | +202% |
| Deferred charges and accrued income | 490/1 | €156 | €1,747 | +€1,591 | +1,023% |
| Total equity and liabilities | 10/49 | €623,500 | €572,231 | -€51,269 | -8.2% |
| Equity | 10/15 | €336,676 | €296,933 | -€39,743 | -11.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €335,521 | €287,186 | -€48,335 | -14.4% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Other | 1319 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €335,421 | €287,086 | -€48,335 | -14.4% |
| Profit (loss) carried forward | 14 | €156 | €8,748 | +€8,592 | +5,525% |
| Amounts payable | 17/49 | €286,824 | €275,298 | -€11,526 | -4.0% |
| Amounts payable after more than one year | 17 | €175,061 | €149,786 | -€25,275 | -14.4% |
| Financial debts | 170/4 | €175,061 | €149,786 | -€25,275 | -14.4% |
| Amounts payable within one year | 42/48 | €111,762 | €125,494 | +€13,731 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €34,325 | €34,802 | +€477 | +1.4% |
| Trade debts | 44 | €8,371 | €6,984 | -€1,387 | -16.6% |
| Suppliers | 440/4 | €8,371 | €6,984 | -€1,387 | -16.6% |
| Taxes, remuneration and social security | 45 | €6,714 | €12,556 | +€5,842 | +87.0% |
| Taxes | 450/3 | €3,282 | €12,556 | +€9,275 | +283% |
| Remuneration and social security | 454/9 | €3,432 | - | -€3,432 | |
| Other amounts payable | 47/48 | €62,353 | €71,152 | +€8,799 | +14.1% |
| Accrued charges and deferred income | 492/3 | - | €18 | +€18 | |
| Remuneration, social security and pensions | 62 | €32,200 | €42,193 | +€9,993 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,124 | €62,961 | +€6,837 | +12.2% |
| Other operating charges | 640/8 | €4,951 | €3,743 | -€1,208 | -24.4% |
| Gross operating margin | 9900 | €155,176 | €162,423 | +€7,247 | +4.7% |
| Operating profit (loss) | 9901 | €61,901 | €53,526 | -€8,376 | -13.5% |
| Financial income | 75/76B | €3,450 | €0 | -€3,450 | -100.0% |
| Recurring financial income | 75 | €3,450 | €0 | -€3,450 | -100.0% |
| Financial charges | 65/66B | €5,098 | €3,837 | -€1,261 | -24.7% |
| Recurring financial charges | 65 | €5,098 | €3,837 | -€1,261 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €60,253 | €49,689 | -€10,565 | -17.5% |
| Income taxes | 67/77 | €20,510 | €5,723 | -€14,787 | -72.1% |
| Profit (loss) for the period | 9904 | €39,743 | €43,965 | +€4,222 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,743 | €43,965 | +€4,222 | +10.6% |
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 27 October 2026 via checked.be.