ZEN 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.
ZEN DENTAL
Largest movements
- Cash +€22,468
up €22,468 (+1,051%), from €2,137 to €24,605
mainly Net result for the year (+€30,871) and Deferred charges and accrued income (+€16,100)
- Deferred charges and accrued income -€16,100
down €16,100 (-93.5%), from €17,223 to €1,123
- Tangible fixed assets -€9,861
down €9,861 (-31.6%), from €31,172 to €21,312
of which Furniture and vehicles: -€11,000
- Receivables within one year +€9,703
new in 2025: €9,703
of which Other amounts receivable: +€6,953
- Profit (loss) carried forward +€30,871
up €30,871 (+1,949%), from €1,584 to €32,455
- Trade debts -€14,721
down €14,721 (-99.5%), from €14,788 to €67
- Debts after one year -€6,732
down €6,732 (-32.1%), from €20,953 to €14,221
- Tax, wage and social debts -€2,852
down €2,852 (-88.7%), from €3,215 to €363
of which Remuneration and social security: -€1,978
- Other debts -€596
no longer reported in 2025 (was €596)
- Gross operating margin +€47,831
up €47,831 (+549%), from €8,718 to €56,548
- Taxes +€9,126
up €9,126 (+738%), from €1,237 to €10,363
- Depreciation +€7,421
up €7,421 (+140%), from €5,318 to €12,739
- Staff costs +€1,098
new in 2025: €1,098
- Other operating charges +€605
new in 2025: €605
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 | €50,627 | €56,838 | +€6,210 | +12.3% |
| Fixed assets | 21/28 | €31,267 | €21,407 | -€9,861 | -31.5% |
| Tangible fixed assets | 22/27 | €31,172 | €21,312 | -€9,861 | -31.6% |
| Plant, machinery and equipment | 23 | €3,290 | €4,429 | +€1,139 | +34.6% |
| Furniture and vehicles | 24 | €27,882 | €16,882 | -€11,000 | -39.5% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €19,360 | €35,431 | +€16,071 | +83.0% |
| Amounts receivable within one year | 40/41 | - | €9,703 | +€9,703 | |
| Trade receivables | 40 | - | €2,750 | +€2,750 | |
| Other amounts receivable | 41 | - | €6,953 | +€6,953 | |
| Cash at bank and in hand | 54/58 | €2,137 | €24,605 | +€22,468 | +1,051% |
| Deferred charges and accrued income | 490/1 | €17,223 | €1,123 | -€16,100 | -93.5% |
| Total equity and liabilities | 10/49 | €50,627 | €56,838 | +€6,210 | +12.3% |
| Equity | 10/15 | €4,584 | €35,455 | +€30,871 | +673% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,584 | €32,455 | +€30,871 | +1,949% |
| Amounts payable | 17/49 | €46,043 | €21,383 | -€24,661 | -53.6% |
| Amounts payable after more than one year | 17 | €20,953 | €14,221 | -€6,732 | -32.1% |
| Financial debts | 170/4 | €20,953 | €14,221 | -€6,732 | -32.1% |
| Amounts payable within one year | 42/48 | €25,090 | €7,162 | -€17,929 | -71.5% |
| Current portion of amounts payable after more than one year | 42 | €6,491 | €6,732 | +€241 | +3.7% |
| Trade debts | 44 | €14,788 | €67 | -€14,721 | -99.5% |
| Suppliers | 440/4 | €14,788 | €67 | -€14,721 | -99.5% |
| Taxes, remuneration and social security | 45 | €3,215 | €363 | -€2,852 | -88.7% |
| Taxes | 450/3 | €1,237 | €363 | -€874 | -70.7% |
| Remuneration and social security | 454/9 | €1,978 | - | -€1,978 | |
| Other amounts payable | 47/48 | €596 | - | -€596 | |
| Remuneration, social security and pensions | 62 | - | €1,098 | +€1,098 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,318 | €12,739 | +€7,421 | +140% |
| Other operating charges | 640/8 | - | €605 | +€605 | |
| Gross operating margin | 9900 | €8,718 | €56,548 | +€47,831 | +549% |
| Operating profit (loss) | 9901 | €3,400 | €42,107 | +€38,707 | +1,138% |
| Financial income | 75/76B | - | €172 | +€172 | |
| Recurring financial income | 75 | - | €172 | +€172 | |
| Financial charges | 65/66B | €579 | €1,045 | +€466 | +80.4% |
| Recurring financial charges | 65 | €579 | €1,045 | +€466 | +80.4% |
| Profit (loss) for the period before taxes | 9903 | €2,820 | €41,234 | +€38,413 | +1,362% |
| Income taxes | 67/77 | €1,237 | €10,363 | +€9,126 | +738% |
| Profit (loss) for the period | 9904 | €1,584 | €30,871 | +€29,287 | +1,849% |
| Profit (loss) for the period to be appropriated | 9905 | €1,584 | €30,871 | +€29,287 | +1,849% |
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.