DENT EXPERT: 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.
DENT EXPERT
Largest movements
- Tangible fixed assets +€14,280
up €14,280 (+4.6%), from €310,578 to €324,858
of which Land and buildings: +€23,521
- Current investments +€10,096
new in 2025: €10,096
- Cash -€7,110
down €7,110 (-15.7%), from €45,226 to €38,116
mainly Investment in fixed assets (net) (-€47,731) and Debts after one year (-€27,901)
- Debts after one year -€27,901
down €27,901 (-10.4%), from €268,359 to €240,458
- Profit (loss) carried forward +€21,128
up €21,128 (+35.4%), from €59,727 to €80,855
- Tax, wage and social debts +€11,813
up €11,813 (+140.7%), from €8,396 to €20,209
of which Remuneration and social security: +€10,729
- Trade debts +€6,175
up €6,175 (+275.5%), from €2,241 to €8,416
- Gross operating margin -€14,150
down €14,150 (-14.0%), from €101,270 to €87,119
- Financial charges -€2,505
down €2,505 (-20.2%), from €12,431 to €9,925
- Other operating charges +€2,110
up €2,110 (+271.2%), from €778 to €2,887
- Staff costs -€1,198
down €1,198 (-9.7%), from €12,412 to €11,214
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 | €386,864 | €399,668 | +€12,805 | +3.3% |
| Fixed assets | 21/28 | €310,578 | €324,858 | +€14,280 | +4.6% |
| Tangible fixed assets | 22/27 | €310,578 | €324,858 | +€14,280 | +4.6% |
| Land and buildings | 22 | €195,602 | €219,123 | +€23,521 | +12.0% |
| Plant, machinery and equipment | 23 | €10,391 | €8,541 | -€1,850 | -17.8% |
| Furniture and vehicles | 24 | €104,585 | €97,194 | -€7,391 | -7.1% |
| Current assets | 29/58 | €76,286 | €74,810 | -€1,475 | -1.9% |
| Amounts receivable within one year | 40/41 | €976 | €111 | -€865 | -88.6% |
| Trade receivables | 40 | €976 | €111 | -€865 | -88.6% |
| Current investments | 50/53 | - | €10,096 | +€10,096 | |
| Cash at bank and in hand | 54/58 | €45,226 | €38,116 | -€7,110 | -15.7% |
| Deferred charges and accrued income | 490/1 | €30,084 | €26,488 | -€3,596 | -12.0% |
| Total equity and liabilities | 10/49 | €386,864 | €399,668 | +€12,805 | +3.3% |
| Equity | 10/15 | €64,727 | €85,855 | +€21,128 | +32.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,727 | €80,855 | +€21,128 | +35.4% |
| Amounts payable | 17/49 | €322,137 | €313,813 | -€8,323 | -2.6% |
| Amounts payable after more than one year | 17 | €268,359 | €240,458 | -€27,901 | -10.4% |
| Financial debts | 170/4 | €268,359 | €240,458 | -€27,901 | -10.4% |
| Amounts payable within one year | 42/48 | €52,530 | €73,356 | +€20,825 | +39.6% |
| Current portion of amounts payable after more than one year | 42 | €23,376 | €24,057 | +€681 | +2.9% |
| Trade debts | 44 | €2,241 | €8,416 | +€6,175 | +275.5% |
| Suppliers | 440/4 | €2,241 | €8,416 | +€6,175 | +275.5% |
| Taxes, remuneration and social security | 45 | €8,396 | €20,209 | +€11,813 | +140.7% |
| Taxes | 450/3 | €2,370 | €3,453 | +€1,084 | +45.7% |
| Remuneration and social security | 454/9 | €6,027 | €16,756 | +€10,729 | +178.0% |
| Other amounts payable | 47/48 | €18,517 | €20,673 | +€2,156 | +11.6% |
| Accrued charges and deferred income | 492/3 | €1,248 | - | -€1,248 | |
| Remuneration, social security and pensions | 62 | €12,412 | €11,214 | -€1,198 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,964 | €33,451 | +€487 | +1.5% |
| Other operating charges | 640/8 | €778 | €2,887 | +€2,110 | +271.2% |
| Gross operating margin | 9900 | €101,270 | €87,119 | -€14,150 | -14.0% |
| Operating profit (loss) | 9901 | €55,115 | €39,567 | -€15,549 | -28.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.7% |
| Financial charges | 65/66B | €12,431 | €9,925 | -€2,505 | -20.2% |
| Recurring financial charges | 65 | €12,431 | €9,925 | -€2,505 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €42,688 | €29,641 | -€13,047 | -30.6% |
| Income taxes | 67/77 | €8,126 | €8,513 | +€387 | +4.8% |
| Profit (loss) for the period | 9904 | €34,562 | €21,128 | -€13,434 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,562 | €21,128 | -€13,434 | -38.9% |
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 12 October 2026 via checked.be.