ZDENTAL: 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.
ZDENTAL
Largest movements
- Cash +€94,012
up €94,012 (+116%), from €81,038 to €175,050
mainly Other debts (+€184,186) and Net result for the year (+€83,054)
- Tangible fixed assets -€47,957
down €47,957 (-22.6%), from €212,243 to €164,286
- Receivables within one year -€46,671
down €46,671 (-99.1%), from €47,094 to €423
of which Other amounts receivable: -€45,211
- Deferred charges and accrued income -€4,354
down €4,354 (-52.3%), from €8,322 to €3,968
- Profit (loss) carried forward -€193,000
down €193,000 (-99.6%), from €193,761 to €761
- Other debts +€184,186
up €184,186 (+473%), from €38,979 to €223,165
- Debts after one year -€19,182
down €19,182 (-23.1%), from €83,033 to €63,851
- Trade debts +€8,951
up €8,951 (+152%), from €5,906 to €14,857
- Tax, wage and social debts +€8,697
up €8,697 (+158%), from €5,518 to €14,216
of which Taxes: +€6,018
- Gross operating margin +€99,020
up €99,020 (+98.4%), from €100,651 to €199,671
- Depreciation +€21,775
up €21,775 (+53.4%), from €40,808 to €62,583
- Taxes +€17,070
up €17,070 (+252%), from €6,764 to €23,834
- Staff costs +€15,600
up €15,600 (+221%), from €7,049 to €22,649
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 | €354,189 | €346,116 | -€8,072 | -2.3% |
| Fixed assets | 21/28 | €217,736 | €166,675 | -€51,060 | -23.5% |
| Intangible fixed assets | 21 | €5,492 | €2,389 | -€3,103 | -56.5% |
| Tangible fixed assets | 22/27 | €212,243 | €164,286 | -€47,957 | -22.6% |
| Plant, machinery and equipment | 23 | €94,053 | €71,651 | -€22,402 | -23.8% |
| Furniture and vehicles | 24 | €18,718 | €11,319 | -€7,399 | -39.5% |
| Other tangible fixed assets | 26 | €99,473 | €81,317 | -€18,157 | -18.3% |
| Current assets | 29/58 | €136,453 | €179,441 | +€42,988 | +31.5% |
| Amounts receivable within one year | 40/41 | €47,094 | €423 | -€46,671 | -99.1% |
| Trade receivables | 40 | €1,831 | €371 | -€1,460 | -79.8% |
| Other amounts receivable | 41 | €45,263 | €52 | -€45,211 | -99.9% |
| Cash at bank and in hand | 54/58 | €81,038 | €175,050 | +€94,012 | +116% |
| Deferred charges and accrued income | 490/1 | €8,322 | €3,968 | -€4,354 | -52.3% |
| Total equity and liabilities | 10/49 | €354,189 | €346,116 | -€8,072 | -2.3% |
| Equity | 10/15 | €203,761 | €10,761 | -€193,000 | -94.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,761 | €761 | -€193,000 | -99.6% |
| Amounts payable | 17/49 | €150,428 | €335,355 | +€184,928 | +123% |
| Amounts payable after more than one year | 17 | €83,033 | €63,851 | -€19,182 | -23.1% |
| Financial debts | 170/4 | €83,033 | €63,851 | -€19,182 | -23.1% |
| Amounts payable within one year | 42/48 | €67,370 | €271,420 | +€204,049 | +303% |
| Current portion of amounts payable after more than one year | 42 | €16,967 | €19,182 | +€2,215 | +13.1% |
| Trade debts | 44 | €5,906 | €14,857 | +€8,951 | +152% |
| Suppliers | 440/4 | €5,906 | €14,857 | +€8,951 | +152% |
| Taxes, remuneration and social security | 45 | €5,518 | €14,216 | +€8,697 | +158% |
| Taxes | 450/3 | €3,000 | €9,018 | +€6,018 | +201% |
| Remuneration and social security | 454/9 | €2,518 | €5,198 | +€2,679 | +106% |
| Other amounts payable | 47/48 | €38,979 | €223,165 | +€184,186 | +473% |
| Accrued charges and deferred income | 492/3 | €25 | €85 | +€60 | +246% |
| Remuneration, social security and pensions | 62 | €7,049 | €22,649 | +€15,600 | +221% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,808 | €62,583 | +€21,775 | +53.4% |
| Other operating charges | 640/8 | €1,821 | €1,316 | -€506 | -27.8% |
| Gross operating margin | 9900 | €100,651 | €199,671 | +€99,020 | +98.4% |
| Operating profit (loss) | 9901 | €50,973 | €113,123 | +€62,151 | +122% |
| Financial income | 75/76B | €126 | €321 | +€195 | +155% |
| Recurring financial income | 75 | €126 | €321 | +€195 | +155% |
| Financial charges | 65/66B | €5,355 | €6,555 | +€1,200 | +22.4% |
| Recurring financial charges | 65 | €5,355 | €6,555 | +€1,200 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €45,743 | €106,889 | +€61,146 | +134% |
| Income taxes | 67/77 | €6,764 | €23,834 | +€17,070 | +252% |
| Profit (loss) for the period | 9904 | €38,979 | €83,054 | +€44,076 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €38,979 | €83,054 | +€44,076 | +113% |
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 20 October 2026 via checked.be.