What changed?
Two fiscal 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.
CABINET DENTFAIR
Largest movements
- Cash -€164,774
down €164,774 (-66.4%), from €247,985 to €83,211
mainly Contributions, distributions and other (-€281,668) and Other debts (-€28,785)
- Tangible fixed assets -€37,395
down €37,395 (-18.8%), from €198,783 to €161,388
of which Furniture and vehicles: -€21,969
- Reserves -€199,053
down €199,053 (-55.0%), from €361,669 to €162,616
of which Distributable reserves: -€199,053
- Tax, wage and social debts +€31,996
up €31,996 (+79.2%), from €40,375 to €72,371
of which Taxes: +€29,150
- Other debts -€28,785
down €28,785 (-36.6%), from €78,606 to €49,821
- Debts after one year -€12,536
down €12,536 (-74.9%), from €16,745 to €4,209
- Gross operating margin -€45,923
down €45,923 (-20.6%), from €222,645 to €176,722
- Taxes -€9,811
down €9,811 (-29.8%), from €32,931 to €23,120
- Staff costs -€4,871
down €4,871 (-13.1%), from €37,238 to €32,367
- Depreciation -€2,476
down €2,476 (-6.2%), from €39,871 to €37,395
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.
Cash bridge derived
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 | €567,109 | €363,748 | -€203,361 | -35.9% |
| Fixed assets | 21/28 | €198,783 | €161,388 | -€37,395 | -18.8% |
| Tangible fixed assets | 22/27 | €198,783 | €161,388 | -€37,395 | -18.8% |
| Land and buildings | 22 | €140,348 | €125,852 | -€14,496 | -10.3% |
| Plant, machinery and equipment | 23 | €385 | €180 | -€205 | -53.2% |
| Furniture and vehicles | 24 | €53,464 | €31,495 | -€21,969 | -41.1% |
| Other tangible fixed assets | 26 | €4,586 | €3,861 | -€725 | -15.8% |
| Current assets | 29/58 | €368,326 | €202,360 | -€165,966 | -45.1% |
| Amounts receivable within one year | 40/41 | €11,943 | €7,103 | -€4,840 | -40.5% |
| Trade receivables | 40 | €2,446 | €4,546 | +€2,100 | +85.9% |
| Other amounts receivable | 41 | €9,497 | €2,557 | -€6,940 | -73.1% |
| Current investments | 50/53 | €99,168 | €99,167 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €247,985 | €83,211 | -€164,774 | -66.4% |
| Deferred charges and accrued income | 490/1 | €9,230 | €12,879 | +€3,649 | +39.5% |
| Total equity and liabilities | 10/49 | €567,109 | €363,748 | -€203,361 | -35.9% |
| Equity | 10/15 | €417,469 | €218,416 | -€199,053 | -47.7% |
| Contributions | 10/11 | €55,800 | €55,800 | = | 0.0% |
| Reserves | 13 | €361,669 | €162,616 | -€199,053 | -55.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €357,949 | €158,896 | -€199,053 | -55.6% |
| Amounts payable | 17/49 | €149,640 | €145,332 | -€4,308 | -2.9% |
| Amounts payable after more than one year | 17 | €16,745 | €4,209 | -€12,536 | -74.9% |
| Financial debts | 170/4 | €16,745 | €4,209 | -€12,536 | -74.9% |
| Amounts payable within one year | 42/48 | €132,873 | €141,123 | +€8,250 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €13,260 | €13,415 | +€155 | +1.2% |
| Trade debts | 44 | €632 | €5,516 | +€4,884 | +772.8% |
| Suppliers | 440/4 | €632 | €5,516 | +€4,884 | +772.8% |
| Taxes, remuneration and social security | 45 | €40,375 | €72,371 | +€31,996 | +79.2% |
| Taxes | 450/3 | €39,644 | €68,794 | +€29,150 | +73.5% |
| Remuneration and social security | 454/9 | €731 | €3,577 | +€2,846 | +389.3% |
| Other amounts payable | 47/48 | €78,606 | €49,821 | -€28,785 | -36.6% |
| Accrued charges and deferred income | 492/3 | €22 | - | -€22 | |
| Remuneration, social security and pensions | 62 | €37,238 | €32,367 | -€4,871 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,871 | €37,395 | -€2,476 | -6.2% |
| Other operating charges | 640/8 | €2,616 | €2,668 | +€52 | +2.0% |
| Gross operating margin | 9900 | €222,645 | €176,722 | -€45,923 | -20.6% |
| Operating profit (loss) | 9901 | €142,920 | €104,292 | -€38,628 | -27.0% |
| Financial income | 75/76B | €3,790 | €3,118 | -€672 | -17.7% |
| Recurring financial income | 75 | €3,790 | €3,118 | -€672 | -17.7% |
| Financial charges | 65/66B | €1,436 | €1,675 | +€239 | +16.6% |
| Recurring financial charges | 65 | €1,232 | €1,532 | +€300 | +24.4% |
| Non-recurring financial charges | 66B | €204 | €143 | -€61 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €145,274 | €105,735 | -€39,539 | -27.2% |
| Income taxes | 67/77 | €32,931 | €23,120 | -€9,811 | -29.8% |
| Profit (loss) for the period | 9904 | €112,343 | €82,615 | -€29,728 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €112,343 | €82,615 | -€29,728 | -26.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 September 2026 via checked.be.