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DANTALINE: 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.

What changed

DANTALINE

BE 0808.535.184
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4,899
2024 · €15,474-€10,574
Equity
€152,811
2024 · €172,838-€20,027
Cash
€316,514
2024 · €269,736+€46,777
Balance sheet total
€611,996
2024 · €597,053+€14,942

Largest movements

2024 to 2025
Assets
  • Cash +€46,777

    up €46,777 (+17.3%), from €269,736 to €316,514

    mainly Other debts (+€75,112) and Depreciation (+€40,315)

  • Tangible fixed assets -€33,754

    down €33,754 (-11.9%), from €283,480 to €249,726

Equity and liabilities
  • Other debts +€75,112

    up €75,112 (+52.9%), from €142,077 to €217,188

  • Debts after one year -€37,339

    down €37,339 (-23.6%), from €158,371 to €121,032

  • Reserves -€20,027

    down €20,027 (-12.0%), from €166,638 to €146,611

Income statement
  • Financial charges +€18,556

    up €18,556 (+35.8%), from €51,816 to €70,372

  • Staff costs +€14,524

    up €14,524 (+8.5%), from €171,624 to €186,148

  • Gross operating margin +€11,355

    up €11,355 (+3.8%), from €297,562 to €308,917

  • Depreciation -€6,288

    down €6,288 (-13.5%), from €46,603 to €40,315

  • Taxes -€4,480

    down €4,480 (-49.1%), from €9,133 to €4,653

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €15,474
Gross operating margin +€11,355
Staff costs -€14,524
Depreciation +€6,288
Other operating charges +€228
Financial income +€155
Financial charges -€18,556
Taxes +€4,480
Result 2025 €4,899

Cash bridge derived

cash 2024 to 2025

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.

From operations +€121,346
Investment -€6,662
Financing -€67,907
Cash 2024 €269,736
Net result for the year +€4,899
Depreciation +€40,315
Stocks and contracts +€649
Receivables within one year -€4,854
Deferred charges and accrued income +€2,387
Trade debts -€3,206
Tax, wage and social debts +€4,930
Other debts +€75,112
Accrued charges and deferred income +€1,113
Investment in fixed assets (net) -€6,561
Current investments -€101
Debts after one year -€37,339
Current portion of long-term debt -€5,641
Contributions, distributions and other -€24,927
Cash 2025 €316,514
Every line side by side 47 lines
Line Code 2024 2025 Change %
Total assets 20/58 €597,053 €611,996 +€14,942 +2.5%
Fixed assets 21/28 €283,870 €250,117 -€33,754 -11.9%
Tangible fixed assets 22/27 €283,480 €249,726 -€33,754 -11.9%
Land and buildings 22 €124,740 €113,400 -€11,340 -9.1%
Plant, machinery and equipment 23 €79,746 €71,042 -€8,705 -10.9%
Furniture and vehicles 24 €78,993 €65,284 -€13,709 -17.4%
Financial fixed assets 28 €391 €391 = 0.0%
Current assets 29/58 €313,183 €361,879 +€48,696 +15.5%
Stocks and contracts in progress 3 €12,851 €12,201 -€649 -5.1%
Stocks 30/36 €12,851 €12,201 -€649 -5.1%
Amounts receivable within one year 40/41 €964 €5,818 +€4,854 +503.6%
Trade receivables 40 €964 €1,499 +€535 +55.5%
Other amounts receivable 41 - €4,319 +€4,319
Current investments 50/53 €16,336 €16,437 +€101 +0.6%
Cash at bank and in hand 54/58 €269,736 €316,514 +€46,777 +17.3%
Deferred charges and accrued income 490/1 €13,296 €10,908 -€2,387 -18.0%
Total equity and liabilities 10/49 €597,053 €611,996 +€14,942 +2.5%
Equity 10/15 €172,838 €152,811 -€20,027 -11.6%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €166,638 €146,611 -€20,027 -12.0%
Distributable reserves 133 €166,638 €146,611 -€20,027 -12.0%
Amounts payable 17/49 €424,215 €459,184 +€34,969 +8.2%
Amounts payable after more than one year 17 €158,371 €121,032 -€37,339 -23.6%
Financial debts 170/4 €158,371 €121,032 -€37,339 -23.6%
Amounts payable within one year 42/48 €232,240 €303,436 +€71,196 +30.7%
Current portion of amounts payable after more than one year 42 €42,980 €37,339 -€5,641 -13.1%
Trade debts 44 €20,382 €17,177 -€3,206 -15.7%
Suppliers 440/4 €20,382 €16,866 -€3,517 -17.3%
Bills of exchange payable 441 - €311 +€311
Taxes, remuneration and social security 45 €26,801 €31,732 +€4,930 +18.4%
Taxes 450/3 €3,730 €3,857 +€128 +3.4%
Remuneration and social security 454/9 €23,072 €27,874 +€4,803 +20.8%
Other amounts payable 47/48 €142,077 €217,188 +€75,112 +52.9%
Accrued charges and deferred income 492/3 €33,603 €34,716 +€1,113 +3.3%
Remuneration, social security and pensions 62 €171,624 €186,148 +€14,524 +8.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €46,603 €40,315 -€6,288 -13.5%
Other operating charges 640/8 €2,915 €2,687 -€228 -7.8%
Gross operating margin 9900 €297,562 €308,917 +€11,355 +3.8%
Operating profit (loss) 9901 €76,421 €79,768 +€3,347 +4.4%
Financial income 75/76B €1 €156 +€155 +10912.0%
Recurring financial income 75 €1 €156 +€155 +10912.0%
Financial charges 65/66B €51,816 €70,372 +€18,556 +35.8%
Recurring financial charges 65 €51,816 €70,372 +€18,556 +35.8%
Profit (loss) for the period before taxes 9903 €24,606 €9,552 -€15,054 -61.2%
Income taxes 67/77 €9,133 €4,653 -€4,480 -49.1%
Profit (loss) for the period 9904 €15,474 €4,899 -€10,574 -68.3%
Profit (loss) for the period to be appropriated 9905 €15,474 €4,899 -€10,574 -68.3%

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 30 September 2026 via checked.be.