DENT-HA LINE: what changed
What changed
DENT-HA LINE
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
-€185,220
2024 · €1,029-€186,249
Equity
€86,499
2024 · €405,378-€318,879
Cash
€139,579
2024 · €292,166-€152,587
Balance sheet total
€632,047
2024 · €913,849-€281,801
Largest movements
Assets
- Cash -€152,587
down €152,587 (-52.2%), from €292,166 to €139,579
mainly Net result for the year (-€185,220) and Contributions, distributions and other (-€133,658)
- Receivables within one year -€102,613
down €102,613 (-48.9%), from €209,768 to €107,155
- Tangible fixed assets -€32,810
down €32,810 (-8.2%), from €399,706 to €366,896
of which Land and buildings: -€43,016
Equity and liabilities
- Reserves -€197,962
down €197,962 (-49.6%), from €399,178 to €201,215
- Profit (loss) carried forward -€120,916
down €120,916, from €0 to -€120,916
- Debts after one year -€71,263
down €71,263 (-27.3%), from €261,205 to €189,943
- Other debts +€68,840
up €68,840 (+80.7%), from €85,355 to €154,195
- Short-term financial debts +€19,833
up €19,833 (+184%), from €10,758 to €30,592
Income statement
- Financial charges +€96,919
up €96,919 (+550%), from €17,616 to €114,535
- Gross operating margin -€49,238
down €49,238 (-21.2%), from €231,803 to €182,565
- Staff costs +€28,151
up €28,151 (+23.1%), from €121,862 to €150,013
- Depreciation +€2,331
up €2,331 (+2.9%), from €79,370 to €81,701
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
€1,029
Gross operating margin
-€49,238
Staff costs
-€28,151
Depreciation
-€2,331
Other operating charges
-€631
Other operating items
-€7,959
Financial income
-€992
Financial charges
-€96,919
Taxes
-€29
Result 2025
-€185,220
lowers the resultnot broken down further in the accounts
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
+€79,891
Investment
-€47,651
Financing
-€184,826
Cash 2024
€292,166
From operations (derived)
+€79,891
Net result for the year
-€185,220
Depreciation
+€81,701
Receivables within one year
+€102,613
Deferred charges and accrued income
-€7,448
Trade debts
+€9,285
Tax, wage and social debts
-€2,047
Other debts
+€68,840
Accrued charges and deferred income
+€12,168
Investment (derived)
-€47,651
Investment in fixed assets (net)
-€47,651
Financing
-€184,826
Debts after one year
-€71,263
Current portion of long-term debt
+€262
Short-term financial debts
+€19,833
Contributions, distributions and other
-€133,658
Cash 2025
€139,579
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €913,849 | €632,047 | -€281,801 | -30.8% |
| Fixed assets | 21/28 | €409,161 | €375,111 | -€34,050 | -8.3% |
| Intangible fixed assets | 21 | €4,495 | €3,255 | -€1,240 | -27.6% |
| Tangible fixed assets | 22/27 | €399,706 | €366,896 | -€32,810 | -8.2% |
| Land and buildings | 22 | €255,873 | €212,857 | -€43,016 | -16.8% |
| Plant, machinery and equipment | 23 | €127,158 | €139,594 | +€12,436 | +9.8% |
| Furniture and vehicles | 24 | €7,474 | €5,244 | -€2,230 | -29.8% |
| Other tangible fixed assets | 26 | €9,200 | €9,200 | = | 0.0% |
| Financial fixed assets | 28 | €4,961 | €4,961 | = | 0.0% |
| Current assets | 29/58 | €504,688 | €256,936 | -€247,751 | -49.1% |
| Amounts receivable within one year | 40/41 | €209,768 | €107,155 | -€102,613 | -48.9% |
| Other amounts receivable | 41 | €209,768 | €107,155 | -€102,613 | -48.9% |
| Cash at bank and in hand | 54/58 | €292,166 | €139,579 | -€152,587 | -52.2% |
| Deferred charges and accrued income | 490/1 | €2,754 | €10,202 | +€7,448 | +270% |
| Total equity and liabilities | 10/49 | €913,849 | €632,047 | -€281,801 | -30.8% |
| Equity | 10/15 | €405,378 | €86,499 | -€318,879 | -78.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €399,178 | €201,215 | -€197,962 | -49.6% |
| Distributable reserves | 133 | €399,178 | €201,215 | -€197,962 | -49.6% |
| Profit (loss) carried forward | 14 | €0 | -€120,916 | -€120,916 | |
| Amounts payable | 17/49 | €508,471 | €545,548 | +€37,078 | +7.3% |
| Amounts payable after more than one year | 17 | €261,205 | €189,943 | -€71,263 | -27.3% |
| Financial debts | 170/4 | €261,205 | €189,943 | -€71,263 | -27.3% |
| Amounts payable within one year | 42/48 | €199,329 | €295,502 | +€96,173 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €71,001 | €71,263 | +€262 | +0.4% |
| Financial debts | 43 | €10,758 | €30,592 | +€19,833 | +184% |
| Credit institutions | 430/8 | €10,758 | €30,592 | +€19,833 | +184% |
| Trade debts | 44 | €10,920 | €20,205 | +€9,285 | +85.0% |
| Suppliers | 440/4 | €10,920 | €20,205 | +€9,285 | +85.0% |
| Taxes, remuneration and social security | 45 | €21,295 | €19,247 | -€2,047 | -9.6% |
| Taxes | 450/3 | €720 | €719 | -€2 | -0.2% |
| Remuneration and social security | 454/9 | €20,574 | €18,529 | -€2,046 | -9.9% |
| Other amounts payable | 47/48 | €85,355 | €154,195 | +€68,840 | +80.7% |
| Accrued charges and deferred income | 492/3 | €47,936 | €60,104 | +€12,168 | +25.4% |
| Remuneration, social security and pensions | 62 | €121,862 | €150,013 | +€28,151 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,370 | €81,701 | +€2,331 | +2.9% |
| Other operating charges | 640/8 | €15,225 | €15,856 | +€631 | +4.1% |
| Non-recurring operating charges | 66A | - | €7,959 | +€7,959 | |
| Gross operating margin | 9900 | €231,803 | €182,565 | -€49,238 | -21.2% |
| Operating profit (loss) | 9901 | €15,346 | -€72,963 | -€88,310 | |
| Financial income | 75/76B | €3,270 | €2,278 | -€992 | -30.3% |
| Recurring financial income | 75 | €3,270 | €2,278 | -€992 | -30.3% |
| Financial charges | 65/66B | €17,616 | €114,535 | +€96,919 | +550% |
| Recurring financial charges | 65 | €17,616 | €114,535 | +€96,919 | +550% |
| Profit (loss) for the period before taxes | 9903 | €1,000 | -€185,220 | -€186,221 | |
| Income taxes | 67/77 | -€29 | €0 | +€29 | |
| Profit (loss) for the period | 9904 | €1,029 | -€185,220 | -€186,249 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,029 | -€185,220 | -€186,249 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 2 November 2026 via checked.be.