ARS DENTIUM: 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.
ARS DENTIUM
Largest movements
- Intangible fixed assets -€18,093
down €18,093 (-53.0%), from €34,167 to €16,073
- Current investments +€13,726
up €13,726 (+8.1%), from €170,000 to €183,726
- Cash +€7,910
up €7,910 (+8.6%), from €91,472 to €99,382
mainly Net result for the year (+€59,416) and Depreciation (+€36,159)
- Tangible fixed assets -€5,069
down €5,069 (-6.9%), from €73,423 to €68,355
of which Plant, machinery and equipment: -€2,567
- Reserves +€34,843
up €34,843 (+15.9%), from €219,747 to €254,590
- Debts after one year -€26,328
down €26,328 (-58.5%), from €44,984 to €18,656
- Other debts -€9,068
down €9,068 (-17.3%), from €52,421 to €43,353
- Gross operating margin +€13,613
up €13,613 (+9.8%), from €139,557 to €153,170
- Depreciation +€3,076
up €3,076 (+9.3%), from €33,084 to €36,159
- Taxes +€2,341
up €2,341 (+11.5%), from €20,371 to €22,712
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 | €370,982 | €369,948 | -€1,034 | -0.3% |
| Fixed assets | 21/28 | €107,590 | €84,428 | -€23,162 | -21.5% |
| Intangible fixed assets | 21 | €34,167 | €16,073 | -€18,093 | -53.0% |
| Tangible fixed assets | 22/27 | €73,423 | €68,355 | -€5,069 | -6.9% |
| Plant, machinery and equipment | 23 | €59,481 | €56,914 | -€2,567 | -4.3% |
| Furniture and vehicles | 24 | €13,942 | €11,440 | -€2,501 | -17.9% |
| Current assets | 29/58 | €263,392 | €285,520 | +€22,128 | +8.4% |
| Stocks and contracts in progress | 3 | €1,920 | €1,680 | -€241 | -12.5% |
| Stocks | 30/36 | €1,920 | €1,680 | -€241 | -12.5% |
| Current investments | 50/53 | €170,000 | €183,726 | +€13,726 | +8.1% |
| Cash at bank and in hand | 54/58 | €91,472 | €99,382 | +€7,910 | +8.6% |
| Deferred charges and accrued income | 490/1 | - | €733 | +€733 | |
| Total equity and liabilities | 10/49 | €370,982 | €369,948 | -€1,034 | -0.3% |
| Equity | 10/15 | €232,147 | €266,990 | +€34,843 | +15.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €219,747 | €254,590 | +€34,843 | +15.9% |
| Distributable reserves | 133 | €219,747 | €254,590 | +€34,843 | +15.9% |
| Amounts payable | 17/49 | €138,835 | €102,958 | -€35,877 | -25.8% |
| Amounts payable after more than one year | 17 | €44,984 | €18,656 | -€26,328 | -58.5% |
| Financial debts | 170/4 | €44,984 | €18,656 | -€26,328 | -58.5% |
| Amounts payable within one year | 42/48 | €88,705 | €82,116 | -€6,588 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €26,021 | €26,328 | +€307 | +1.2% |
| Trade debts | 44 | €1,146 | €2,588 | +€1,443 | +125.9% |
| Suppliers | 440/4 | €1,146 | €2,588 | +€1,443 | +125.9% |
| Taxes, remuneration and social security | 45 | €9,117 | €9,847 | +€730 | +8.0% |
| Taxes | 450/3 | €5,173 | €5,165 | -€8 | -0.1% |
| Remuneration and social security | 454/9 | €3,944 | €4,682 | +€738 | +18.7% |
| Other amounts payable | 47/48 | €52,421 | €43,353 | -€9,068 | -17.3% |
| Accrued charges and deferred income | 492/3 | €5,147 | €2,186 | -€2,961 | -57.5% |
| Remuneration, social security and pensions | 62 | €34,326 | €35,030 | +€704 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,084 | €36,159 | +€3,076 | +9.3% |
| Other operating charges | 640/8 | €591 | €303 | -€288 | -48.8% |
| Gross operating margin | 9900 | €139,557 | €153,170 | +€13,613 | +9.8% |
| Operating profit (loss) | 9901 | €71,556 | €81,678 | +€10,121 | +14.1% |
| Financial income | 75/76B | €4,418 | €4,001 | -€417 | -9.4% |
| Recurring financial income | 75 | €4,418 | €4,001 | -€417 | -9.4% |
| Financial charges | 65/66B | €3,266 | €3,550 | +€284 | +8.7% |
| Recurring financial charges | 65 | €3,266 | €3,550 | +€284 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €72,708 | €82,128 | +€9,420 | +13.0% |
| Income taxes | 67/77 | €20,371 | €22,712 | +€2,341 | +11.5% |
| Profit (loss) for the period | 9904 | €52,337 | €59,416 | +€7,079 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,337 | €59,416 | +€7,079 | +13.5% |
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 2 October 2026 via checked.be.