DENTISTIC: what changed
What changed
DENTISTIC
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
-€10,440
2024 · -€71,827+€61,386
Equity
€11,103
2024 · €21,543-€10,440
Cash
€14,110
2024 · €16,285-€2,175
Balance sheet total
€1.0m
2024 · €1.1m-€80,688
Largest movements
Assets
- Tangible fixed assets -€78,513
down €78,513 (-7.3%), from €1.1m to €997,106
of which Land and buildings: -€39,388
Equity and liabilities
- Other debts +€85,028
up €85,028 (+121%), from €70,113 to €155,140
- Trade debts -€75,028
down €75,028 (-97.0%), from €77,316 to €2,288
- Debts after one year -€67,186
down €67,186 (-8.0%), from €841,694 to €774,509
Income statement
- Gross operating margin +€83,666
up €83,666 (+311%), from €26,880 to €110,546
- Depreciation +€18,178
up €18,178 (+29.4%), from €61,856 to €80,035
- Financial charges +€3,233
up €3,233 (+9.7%), from €33,295 to €36,528
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€71,827
Gross operating margin
+€83,666
Depreciation
-€18,178
Other operating charges
-€931
Financial income
+€45
Financial charges
-€3,233
Taxes
+€17
Result 2025
-€10,440
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€74,894
Investment
-€1,522
Financing
-€75,548
Cash 2024
€16,285
From operations (derived)
+€74,894
Net result for the year
-€10,440
Depreciation
+€80,035
Trade debts
-€75,028
Tax, wage and social debts
-€4,700
Other debts
+€85,028
Investment (derived)
-€1,522
Investment in fixed assets (net)
-€1,522
Financing
-€75,548
Debts after one year
-€67,186
Current portion of long-term debt
-€8,362
Cash 2025
€14,110
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,091,904 | €1,011,215 | -€80,688 | -7.4% |
| Fixed assets | 21/28 | €1,075,619 | €997,106 | -€78,513 | -7.3% |
| Tangible fixed assets | 22/27 | €1,075,619 | €997,106 | -€78,513 | -7.3% |
| Land and buildings | 22 | €843,618 | €804,230 | -€39,388 | -4.7% |
| Plant, machinery and equipment | 23 | €200,308 | €178,826 | -€21,482 | -10.7% |
| Furniture and vehicles | 24 | €31,693 | €14,051 | -€17,643 | -55.7% |
| Current assets | 29/58 | €16,285 | €14,110 | -€2,175 | -13.4% |
| Cash at bank and in hand | 54/58 | €16,285 | €14,110 | -€2,175 | -13.4% |
| Total equity and liabilities | 10/49 | €1,091,904 | €1,011,215 | -€80,688 | -7.4% |
| Equity | 10/15 | €21,543 | €11,103 | -€10,440 | -48.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €90,370 | €90,370 | = | 0.0% |
| Distributable reserves | 133 | €90,370 | €90,370 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,827 | -€82,267 | -€10,440 | -14.5% |
| Amounts payable | 17/49 | €1,070,360 | €1,000,112 | -€70,248 | -6.6% |
| Amounts payable after more than one year | 17 | €841,694 | €774,509 | -€67,186 | -8.0% |
| Financial debts | 170/4 | €841,694 | €774,509 | -€67,186 | -8.0% |
| Amounts payable within one year | 42/48 | €228,666 | €225,604 | -€3,062 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €75,548 | €67,186 | -€8,362 | -11.1% |
| Trade debts | 44 | €77,316 | €2,288 | -€75,028 | -97.0% |
| Suppliers | 440/4 | €77,316 | €2,288 | -€75,028 | -97.0% |
| Taxes, remuneration and social security | 45 | €5,690 | €990 | -€4,700 | -82.6% |
| Taxes | 450/3 | €5,690 | €990 | -€4,700 | -82.6% |
| Other amounts payable | 47/48 | €70,113 | €155,140 | +€85,028 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,856 | €80,035 | +€18,178 | +29.4% |
| Other operating charges | 640/8 | €3,381 | €4,311 | +€931 | +27.5% |
| Gross operating margin | 9900 | €26,880 | €110,546 | +€83,666 | +311% |
| Operating profit (loss) | 9901 | -€38,357 | €26,200 | +€64,557 | |
| Financial income | 75/76B | €3 | €49 | +€45 | +1,425% |
| Recurring financial income | 75 | €3 | €49 | +€45 | +1,425% |
| Financial charges | 65/66B | €33,295 | €36,528 | +€3,233 | +9.7% |
| Recurring financial charges | 65 | €33,295 | €36,528 | +€3,233 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€71,648 | -€10,279 | +€61,369 | +85.7% |
| Income taxes | 67/77 | €178 | €161 | -€17 | -9.5% |
| Profit (loss) for the period | 9904 | -€71,827 | -€10,440 | +€61,386 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,827 | -€10,440 | +€61,386 | +85.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.