DANHIER C DENTISTE: 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.
DANHIER C DENTISTE
Largest movements
- Cash +€54,491
up €54,491 (+83.8%), from €65,007 to €119,499
mainly Net result for the year (+€64,126) and Receivables within one year (+€16,705)
- Receivables within one year -€16,705
down €16,705 (-95.4%), from €17,505 to €800
of which Trade receivables: -€15,912
- Deferred charges and accrued income +€12,272
new in 2025: €12,272
- Tangible fixed assets +€1,890
up €1,890 (+49.0%), from €3,860 to €5,751
of which Other tangible fixed assets: +€2,233
- Reserves +€64,126
up €64,126 (+96.1%), from €66,738 to €130,864
- Tax, wage and social debts -€16,036
down €16,036 (-95.2%), from €16,842 to €806
- Other debts +€3,583
new in 2025: €3,583
- Depreciation +€1,994
up €1,994 (+204%), from €978 to €2,972
- Taxes +€1,009
up €1,009 (+6.0%), from €16,842 to €17,852
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 | €88,813 | €140,239 | +€51,426 | +57.9% |
| Formation expenses | 20 | €2,442 | €1,918 | -€524 | -21.4% |
| Fixed assets | 21/28 | €3,860 | €5,751 | +€1,890 | +49.0% |
| Tangible fixed assets | 22/27 | €3,860 | €5,751 | +€1,890 | +49.0% |
| Furniture and vehicles | 24 | €3,860 | €3,518 | -€342 | -8.9% |
| Other tangible fixed assets | 26 | - | €2,233 | +€2,233 | |
| Current assets | 29/58 | €82,512 | €132,571 | +€50,059 | +60.7% |
| Amounts receivable within one year | 40/41 | €17,505 | €800 | -€16,705 | -95.4% |
| Trade receivables | 40 | €16,712 | €800 | -€15,912 | -95.2% |
| Other amounts receivable | 41 | €793 | - | -€793 | |
| Cash at bank and in hand | 54/58 | €65,007 | €119,499 | +€54,491 | +83.8% |
| Deferred charges and accrued income | 490/1 | - | €12,272 | +€12,272 | |
| Total equity and liabilities | 10/49 | €88,813 | €140,239 | +€51,426 | +57.9% |
| Equity | 10/15 | €69,738 | €133,864 | +€64,126 | +92.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €66,738 | €130,864 | +€64,126 | +96.1% |
| Distributable reserves | 133 | €66,738 | €130,864 | +€64,126 | +96.1% |
| Amounts payable | 17/49 | €19,076 | €6,376 | -€12,700 | -66.6% |
| Amounts payable within one year | 42/48 | €19,076 | €6,376 | -€12,700 | -66.6% |
| Trade debts | 44 | €2,234 | €1,986 | -€247 | -11.1% |
| Suppliers | 440/4 | €2,234 | €1,986 | -€247 | -11.1% |
| Taxes, remuneration and social security | 45 | €16,842 | €806 | -€16,036 | -95.2% |
| Taxes | 450/3 | €16,842 | €806 | -€16,036 | -95.2% |
| Other amounts payable | 47/48 | - | €3,583 | +€3,583 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €978 | €2,972 | +€1,994 | +204% |
| Gross operating margin | 9900 | €84,570 | €85,041 | +€471 | +0.6% |
| Operating profit (loss) | 9901 | €83,593 | €82,069 | -€1,523 | -1.8% |
| Financial charges | 65/66B | €13 | €92 | +€79 | +619% |
| Recurring financial charges | 65 | €13 | €92 | +€79 | +619% |
| Profit (loss) for the period before taxes | 9903 | €83,580 | €81,977 | -€1,602 | -1.9% |
| Income taxes | 67/77 | €16,842 | €17,852 | +€1,009 | +6.0% |
| Profit (loss) for the period | 9904 | €66,738 | €64,126 | -€2,612 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €66,738 | €64,126 | -€2,612 | -3.9% |
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 27 October 2026 via checked.be.