YSIS 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.
YSIS DENTAL
Largest movements
- Tangible fixed assets +€117,145
up €117,145 (+34.2%), from €342,693 to €459,838
of which Furniture and vehicles: +€113,054
- Cash -€44,878
down €44,878 (-19.8%), from €226,925 to €182,047
mainly Contributions, distributions and other (-€399,237) and Investment in fixed assets (net) (-€193,194)
- Receivables within one year -€9,536
down €9,536 (-82.4%), from €11,578 to €2,041
- Deferred charges and accrued income +€8,006
up €8,006 (+73.5%), from €10,898 to €18,904
- Profit (loss) carried forward -€203,772
no longer reported in 2025 (was €203,772)
- Other debts +€194,664
up €194,664 (+24,303%), from €801 to €195,465
- Debts after one year +€26,655
up €26,655 (+11.6%), from €230,053 to €256,708
- Accrued charges and deferred income +€24,647
up €24,647 (+77.4%), from €31,858 to €56,505
- Current portion of long-term debt +€23,877
up €23,877 (+35.5%), from €67,290 to €91,167
- Gross operating margin +€84,040
up €84,040 (+27.3%), from €307,489 to €391,528
- Taxes +€24,330
up €24,330 (+61.5%), from €39,588 to €63,918
- Depreciation +€19,302
up €19,302 (+34.0%), from €56,747 to €76,049
- Staff costs -€16,272
down €16,272 (-28.5%), from €57,149 to €40,877
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 | €592,094 | €662,830 | +€70,737 | +11.9% |
| Fixed assets | 21/28 | €342,693 | €459,838 | +€117,145 | +34.2% |
| Tangible fixed assets | 22/27 | €342,693 | €459,838 | +€117,145 | +34.2% |
| Furniture and vehicles | 24 | €248,140 | €361,195 | +€113,054 | +45.6% |
| Other tangible fixed assets | 26 | €94,553 | €98,643 | +€4,091 | +4.3% |
| Current assets | 29/58 | €249,401 | €202,992 | -€46,408 | -18.6% |
| Amounts receivable within one year | 40/41 | €11,578 | €2,041 | -€9,536 | -82.4% |
| Other amounts receivable | 41 | €11,578 | €2,041 | -€9,536 | -82.4% |
| Cash at bank and in hand | 54/58 | €226,925 | €182,047 | -€44,878 | -19.8% |
| Deferred charges and accrued income | 490/1 | €10,898 | €18,904 | +€8,006 | +73.5% |
| Total equity and liabilities | 10/49 | €592,094 | €662,830 | +€70,737 | +11.9% |
| Equity | 10/15 | €223,772 | €20,000 | -€203,772 | -91.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,772 | - | -€203,772 | |
| Amounts payable | 17/49 | €368,322 | €642,830 | +€274,509 | +74.5% |
| Amounts payable after more than one year | 17 | €230,053 | €256,708 | +€26,655 | +11.6% |
| Financial debts | 170/4 | €230,053 | €256,708 | +€26,655 | +11.6% |
| Amounts payable within one year | 42/48 | €106,410 | €329,617 | +€223,207 | +210% |
| Current portion of amounts payable after more than one year | 42 | €67,290 | €91,167 | +€23,877 | +35.5% |
| Trade debts | 44 | €8,032 | €13,222 | +€5,189 | +64.6% |
| Suppliers | 440/4 | €8,032 | €13,222 | +€5,189 | +64.6% |
| Taxes, remuneration and social security | 45 | €30,287 | €29,764 | -€524 | -1.7% |
| Taxes | 450/3 | €24,115 | €20,875 | -€3,240 | -13.4% |
| Remuneration and social security | 454/9 | €6,173 | €8,889 | +€2,717 | +44.0% |
| Other amounts payable | 47/48 | €801 | €195,465 | +€194,664 | +24,303% |
| Accrued charges and deferred income | 492/3 | €31,858 | €56,505 | +€24,647 | +77.4% |
| Remuneration, social security and pensions | 62 | €57,149 | €40,877 | -€16,272 | -28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,747 | €76,049 | +€19,302 | +34.0% |
| Other operating charges | 640/8 | €1,317 | €4,603 | +€3,286 | +249% |
| Gross operating margin | 9900 | €307,489 | €391,528 | +€84,040 | +27.3% |
| Operating profit (loss) | 9901 | €192,276 | €269,999 | +€77,723 | +40.4% |
| Financial income | 75/76B | €313 | €166 | -€146 | -46.8% |
| Recurring financial income | 75 | €313 | €166 | -€146 | -46.8% |
| Financial charges | 65/66B | €8,467 | €10,782 | +€2,315 | +27.3% |
| Recurring financial charges | 65 | €8,467 | €10,782 | +€2,315 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €184,121 | €259,383 | +€75,261 | +40.9% |
| Income taxes | 67/77 | €39,588 | €63,918 | +€24,330 | +61.5% |
| Profit (loss) for the period | 9904 | €144,533 | €195,465 | +€50,932 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €144,533 | €195,465 | +€50,932 | +35.2% |
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.