ZMB 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.
ZMB Dental
Largest movements
- Tangible fixed assets +€107,812
up €107,812 (+443%), from €24,364 to €132,176
of which Furniture and vehicles: +€106,103
- Cash +€28,727
up €28,727 (+16.8%), from €171,068 to €199,795
mainly Net result for the year (+€201,386) and Other debts (+€117,000)
- Intangible fixed assets -€8,500
no longer reported in 2025 (was €8,500)
- Receivables within one year -€5,000
no longer reported in 2025 (was €5,000)
- Other debts +€117,000
up €117,000 (+141%), from €83,000 to €200,000
- Current portion of long-term debt +€15,765
up €15,765 (+95.3%), from €16,550 to €32,315
- Debts after one year -€13,363
down €13,363 (-66.3%), from €20,142 to €6,779
- Gross operating margin +€69,890
up €69,890 (+41.7%), from €167,595 to €237,485
- Financial income +€34,046
up €34,046 (+26,366%), from €129 to €34,175
- Depreciation -€16,254
down €16,254 (-30.0%), from €54,196 to €37,942
- Taxes +€7,624
up €7,624 (+37.4%), from €20,376 to €28,000
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 | €277,415 | €397,715 | +€120,299 | +43.4% |
| Fixed assets | 21/28 | €97,231 | €196,543 | +€99,312 | +102% |
| Intangible fixed assets | 21 | €8,500 | - | -€8,500 | |
| Tangible fixed assets | 22/27 | €24,364 | €132,176 | +€107,812 | +443% |
| Furniture and vehicles | 24 | €24,364 | €130,467 | +€106,103 | +435% |
| Leasing and similar rights | 25 | - | €1,709 | +€1,709 | |
| Financial fixed assets | 28 | €64,367 | €64,367 | = | 0.0% |
| Current assets | 29/58 | €180,184 | €201,172 | +€20,988 | +11.6% |
| Amounts receivable within one year | 40/41 | €5,000 | - | -€5,000 | |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Cash at bank and in hand | 54/58 | €171,068 | €199,795 | +€28,727 | +16.8% |
| Deferred charges and accrued income | 490/1 | €4,116 | €1,377 | -€2,739 | -66.5% |
| Total equity and liabilities | 10/49 | €277,415 | €397,715 | +€120,299 | +43.4% |
| Equity | 10/15 | €154,383 | €155,718 | +€1,336 | +0.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | - | -€200 | |
| Legal reserve | 130 | €200 | - | -€200 | |
| Distributable reserves | 133 | - | €200 | +€200 | |
| Profit (loss) carried forward | 14 | €152,183 | €153,518 | +€1,336 | +0.9% |
| Amounts payable | 17/49 | €123,033 | €241,996 | +€118,964 | +96.7% |
| Amounts payable after more than one year | 17 | €20,142 | €6,779 | -€13,363 | -66.3% |
| Financial debts | 170/4 | €20,142 | €6,779 | -€13,363 | -66.3% |
| Amounts payable within one year | 42/48 | €102,891 | €235,217 | +€132,326 | +129% |
| Current portion of amounts payable after more than one year | 42 | €16,550 | €32,315 | +€15,765 | +95.3% |
| Financial debts | 43 | €504 | €1,836 | +€1,332 | +264% |
| Credit institutions | 430/8 | €504 | €1,836 | +€1,332 | +264% |
| Trade debts | 44 | €2,836 | €1,066 | -€1,770 | -62.4% |
| Suppliers | 440/4 | €2,836 | €1,066 | -€1,770 | -62.4% |
| Other amounts payable | 47/48 | €83,000 | €200,000 | +€117,000 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,196 | €37,942 | -€16,254 | -30.0% |
| Other operating charges | 640/8 | €387 | €1,710 | +€1,323 | +341% |
| Gross operating margin | 9900 | €167,595 | €237,485 | +€69,890 | +41.7% |
| Operating profit (loss) | 9901 | €113,012 | €197,833 | +€84,821 | +75.1% |
| Financial income | 75/76B | €129 | €34,175 | +€34,046 | +26,366% |
| Recurring financial income | 75 | €129 | €34,175 | +€34,046 | +26,366% |
| Financial charges | 65/66B | €2,905 | €2,622 | -€283 | -9.7% |
| Recurring financial charges | 65 | €2,905 | €2,622 | -€283 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €110,236 | €229,386 | +€119,150 | +108% |
| Income taxes | 67/77 | €20,376 | €28,000 | +€7,624 | +37.4% |
| Profit (loss) for the period | 9904 | €89,859 | €201,386 | +€111,526 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €89,859 | €201,386 | +€111,526 | +124% |
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.