ZAR 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.
ZAR DENTAL
Largest movements
- Tangible fixed assets +€15,638
up €15,638 (+21.2%), from €73,841 to €89,479
of which Furniture and vehicles: +€45,054
- Receivables within one year -€8,768
down €8,768 (-98.4%), from €8,909 to €141
of which Trade receivables: -€8,768
- Deferred charges and accrued income +€1,425
up €1,425 (+7.3%), from €19,607 to €21,032
- Other debts +€37,689
up €37,689 (+545%), from €6,912 to €44,601
- Reserves -€37,090
down €37,090 (-60.4%), from €61,437 to €24,348
of which Distributable reserves: -€37,090
- Debts after one year +€21,024
up €21,024 (+126%), from €16,734 to €37,758
- Profit (loss) carried forward -€17,236
down €17,236 (-625%), from -€2,757 to -€19,992
- Current portion of long-term debt +€10,294
up €10,294 (+47.7%), from €21,583 to €31,877
- Depreciation +€13,685
up €13,685 (+31.0%), from €44,129 to €57,814
- Gross operating margin -€10,709
down €10,709 (-19.0%), from €56,347 to €45,638
- Taxes -€2,687
down €2,687 (-91.8%), from €2,926 to €239
- Other operating charges +€850
up €850 (+29.1%), from €2,923 to €3,774
- Financial charges +€732
up €732 (+112%), from €652 to €1,384
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,820 | €138,440 | +€7,620 | +5.8% |
| Fixed assets | 21/28 | €73,841 | €89,479 | +€15,638 | +21.2% |
| Tangible fixed assets | 22/27 | €73,841 | €89,479 | +€15,638 | +21.2% |
| Land and buildings | 22 | €16,000 | - | -€16,000 | |
| Plant, machinery and equipment | 23 | €3,581 | €8,368 | +€4,786 | +134% |
| Furniture and vehicles | 24 | €25,070 | €70,124 | +€45,054 | +180% |
| Other tangible fixed assets | 26 | €29,190 | €10,988 | -€18,203 | -62.4% |
| Current assets | 29/58 | €56,979 | €48,961 | -€8,018 | -14.1% |
| Amounts receivable within one year | 40/41 | €8,909 | €141 | -€8,768 | -98.4% |
| Trade receivables | 40 | €8,768 | - | -€8,768 | |
| Other amounts receivable | 41 | €141 | €141 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,463 | €27,789 | -€675 | -2.4% |
| Deferred charges and accrued income | 490/1 | €19,607 | €21,032 | +€1,425 | +7.3% |
| Total equity and liabilities | 10/49 | €130,820 | €138,440 | +€7,620 | +5.8% |
| Equity | 10/15 | €71,381 | €17,055 | -€54,325 | -76.1% |
| Contributions | 10/11 | €12,700 | €12,700 | = | 0.0% |
| Reserves | 13 | €61,437 | €24,348 | -€37,090 | -60.4% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,958 | €5,958 | = | 0.0% |
| Distributable reserves | 133 | €53,580 | €16,490 | -€37,090 | -69.2% |
| Profit (loss) carried forward | 14 | -€2,757 | -€19,992 | -€17,236 | -625% |
| Amounts payable | 17/49 | €59,439 | €121,385 | +€61,945 | +104% |
| Amounts payable after more than one year | 17 | €16,734 | €37,758 | +€21,024 | +126% |
| Financial debts | 170/4 | €16,734 | €37,758 | +€21,024 | +126% |
| Amounts payable within one year | 42/48 | €41,832 | €83,598 | +€41,767 | +99.8% |
| Current portion of amounts payable after more than one year | 42 | €21,583 | €31,877 | +€10,294 | +47.7% |
| Trade debts | 44 | €13,337 | €6,965 | -€6,372 | -47.8% |
| Suppliers | 440/4 | €13,337 | €6,965 | -€6,372 | -47.8% |
| Taxes, remuneration and social security | 45 | - | €156 | +€156 | |
| Taxes | 450/3 | - | €156 | +€156 | |
| Other amounts payable | 47/48 | €6,912 | €44,601 | +€37,689 | +545% |
| Accrued charges and deferred income | 492/3 | €873 | €28 | -€846 | -96.8% |
| Non-recurring operating income | 76A | - | €52 | +€52 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,129 | €57,814 | +€13,685 | +31.0% |
| Other operating charges | 640/8 | €2,923 | €3,774 | +€850 | +29.1% |
| Non-recurring operating charges | 66A | €13,168 | - | -€13,168 | |
| Gross operating margin | 9900 | €56,347 | €45,638 | -€10,709 | -19.0% |
| Operating profit (loss) | 9901 | -€3,873 | -€15,949 | -€12,076 | -312% |
| Financial income | 75/76B | €224 | €337 | +€113 | +50.2% |
| Recurring financial income | 75 | €224 | €337 | +€113 | +50.2% |
| Financial charges | 65/66B | €652 | €1,384 | +€732 | +112% |
| Recurring financial charges | 65 | €652 | €1,384 | +€732 | +112% |
| Profit (loss) for the period before taxes | 9903 | -€4,301 | -€16,997 | -€12,695 | -295% |
| Income taxes | 67/77 | €2,926 | €239 | -€2,687 | -91.8% |
| Profit (loss) for the period | 9904 | -€7,227 | -€17,236 | -€10,009 | -138% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,227 | -€17,236 | -€10,009 | -138% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.