Dent'Smile: 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'Smile
Largest movements
- Tangible fixed assets +€24,529
up €24,529 (+88.7%), from €27,649 to €52,178
of which Furniture and vehicles: +€33,655
- Cash +€7,542
up €7,542 (+95.5%), from €7,895 to €15,437
mainly Debts after one year (+€23,966) and Depreciation (+€18,773)
- Deferred charges and accrued income +€1,230
up €1,230 (+63.4%), from €1,941 to €3,171
- Debts after one year +€23,966
new in 2025: €23,966
- Current portion of long-term debt +€7,189
new in 2025: €7,189
- Other debts -€4,373
down €4,373 (-14.3%), from €30,637 to €26,264
- Profit (loss) carried forward +€4,117
up €4,117 (+694%), from €594 to €4,710
- Trade debts +€1,255
up €1,255 (+199%), from €632 to €1,887
- Gross operating margin +€19,481
up €19,481 (+280%), from €6,957 to €26,438
- Depreciation +€13,369
up €13,369 (+247%), from €5,403 to €18,773
- Financial charges +€1,147
up €1,147 (+540%), from €213 to €1,359
- Taxes +€1,146
up €1,146 (+315%), from €363 to €1,509
- Other operating charges +€345
up €345 (+89.0%), from €387 to €732
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 | €37,485 | €70,786 | +€33,300 | +88.8% |
| Fixed assets | 21/28 | €27,649 | €52,178 | +€24,529 | +88.7% |
| Tangible fixed assets | 22/27 | €27,649 | €52,178 | +€24,529 | +88.7% |
| Plant, machinery and equipment | 23 | €23,557 | €14,430 | -€9,127 | -38.7% |
| Furniture and vehicles | 24 | €4,092 | €37,748 | +€33,655 | +822% |
| Current assets | 29/58 | €9,836 | €18,608 | +€8,772 | +89.2% |
| Cash at bank and in hand | 54/58 | €7,895 | €15,437 | +€7,542 | +95.5% |
| Deferred charges and accrued income | 490/1 | €1,941 | €3,171 | +€1,230 | +63.4% |
| Total equity and liabilities | 10/49 | €37,485 | €70,786 | +€33,300 | +88.8% |
| Equity | 10/15 | €3,094 | €7,210 | +€4,117 | +133% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €594 | €4,710 | +€4,117 | +694% |
| Amounts payable | 17/49 | €34,392 | €63,575 | +€29,184 | +84.9% |
| Amounts payable after more than one year | 17 | - | €23,966 | +€23,966 | |
| Financial debts | 170/4 | - | €23,966 | +€23,966 | |
| Amounts payable within one year | 42/48 | €34,392 | €39,609 | +€5,218 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | - | €7,189 | +€7,189 | |
| Trade debts | 44 | €632 | €1,887 | +€1,255 | +199% |
| Suppliers | 440/4 | €632 | €1,887 | +€1,255 | +199% |
| Taxes, remuneration and social security | 45 | €3,123 | €4,269 | +€1,146 | +36.7% |
| Taxes | 450/3 | €3,123 | €4,269 | +€1,146 | +36.7% |
| Other amounts payable | 47/48 | €30,637 | €26,264 | -€4,373 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,403 | €18,773 | +€13,369 | +247% |
| Other operating charges | 640/8 | €387 | €732 | +€345 | +89.0% |
| Gross operating margin | 9900 | €6,957 | €26,438 | +€19,481 | +280% |
| Operating profit (loss) | 9901 | €1,166 | €6,933 | +€5,767 | +494% |
| Financial income | 75/76B | €3 | €52 | +€49 | +1,634% |
| Recurring financial income | 75 | €3 | €52 | +€49 | +1,634% |
| Financial charges | 65/66B | €213 | €1,359 | +€1,147 | +540% |
| Recurring financial charges | 65 | €213 | €1,359 | +€1,147 | +540% |
| Profit (loss) for the period before taxes | 9903 | €957 | €5,626 | +€4,669 | +488% |
| Income taxes | 67/77 | €363 | €1,509 | +€1,146 | +315% |
| Profit (loss) for the period | 9904 | €594 | €4,117 | +€3,523 | +594% |
| Profit (loss) for the period to be appropriated | 9905 | €594 | €4,117 | +€3,523 | +594% |
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 18 October 2026 via checked.be.