Dent@Work: 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
Dent@Work
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€129,038
2024 · €106,451+€22,588
Equity
€599,770
2024 · €492,795+€106,975
Cash
€110,739
2024 · €107,906+€2,833
Balance sheet total
€780,514
2024 · €762,038+€18,476
Largest movements
Assets
- Current investments +€43,531
up €43,531 (+15.1%), from €287,435 to €330,966
- Tangible fixed assets -€32,181
down €32,181 (-9.9%), from €325,194 to €293,013
Equity and liabilities
- Reserves +€106,975
up €106,975 (+21.7%), from €492,795 to €599,770
of which Distributable reserves: +€106,975
- Other debts -€56,652
down €56,652 (-100.0%), from €56,652 to €0
- Current portion of long-term debt +€36,497
up €36,497 (+167.9%), from €21,741 to €58,238
- Short-term financial debts -€30,996
down €30,996 (-95.8%), from €32,349 to €1,354
- Debts after one year -€22,220
down €22,220 (-17.5%), from €126,678 to €104,458
Income statement
- Gross operating margin +€23,791
up €23,791 (+10.5%), from €226,059 to €249,850
- Taxes +€5,408
up €5,408 (+12.2%), from €44,217 to €49,625
- Financial charges +€2,983
up €2,983 (+52.5%), from €5,687 to €8,669
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.
Result 2024
€106,451
Gross operating margin
+€23,791
Staff costs
+€2,426
Depreciation
+€2,342
Other operating charges
+€2,419
Financial income
-€0
Financial charges
-€2,983
Taxes
-€5,408
Result 2025
€129,038
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.
From operations
+€87,619
Investment
-€46,005
Financing
-€38,782
Cash 2024
€107,906
From operations (derived)
+€87,619
Net result for the year
+€129,038
Depreciation
+€34,655
Receivables within one year
-€5,813
Deferred charges and accrued income
+€1,520
Trade debts
-€6,813
Tax, wage and social debts
-€870
Other debts
-€56,652
Accrued charges and deferred income
-€7,445
Investment (derived)
-€46,005
Investment in fixed assets (net)
-€2,474
Current investments
-€43,531
Financing
-€38,782
Debts after one year
-€22,220
Current portion of long-term debt
+€36,497
Short-term financial debts
-€30,996
Contributions, distributions and other
-€22,064
Cash 2025
€110,739
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €762,038 | €780,514 | +€18,476 | +2.4% |
| Fixed assets | 21/28 | €325,544 | €293,363 | -€32,181 | -9.9% |
| Tangible fixed assets | 22/27 | €325,194 | €293,013 | -€32,181 | -9.9% |
| Land and buildings | 22 | €265,806 | €255,129 | -€10,677 | -4.0% |
| Plant, machinery and equipment | 23 | €31,934 | €22,629 | -€9,306 | -29.1% |
| Furniture and vehicles | 24 | €27,453 | €15,256 | -€12,198 | -44.4% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €436,494 | €487,151 | +€50,657 | +11.6% |
| Amounts receivable within one year | 40/41 | €18,496 | €24,309 | +€5,813 | +31.4% |
| Trade receivables | 40 | €2,090 | €2,581 | +€491 | +23.5% |
| Other amounts receivable | 41 | €16,406 | €21,728 | +€5,323 | +32.4% |
| Current investments | 50/53 | €287,435 | €330,966 | +€43,531 | +15.1% |
| Cash at bank and in hand | 54/58 | €107,906 | €110,739 | +€2,833 | +2.6% |
| Deferred charges and accrued income | 490/1 | €22,657 | €21,137 | -€1,520 | -6.7% |
| Total equity and liabilities | 10/49 | €762,038 | €780,514 | +€18,476 | +2.4% |
| Equity | 10/15 | €492,795 | €599,770 | +€106,975 | +21.7% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €492,795 | €599,770 | +€106,975 | +21.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €492,795 | €599,770 | +€106,975 | +21.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €269,242 | €180,744 | -€88,499 | -32.9% |
| Amounts payable after more than one year | 17 | €126,678 | €104,458 | -€22,220 | -17.5% |
| Financial debts | 170/4 | €126,678 | €104,458 | -€22,220 | -17.5% |
| Amounts payable within one year | 42/48 | €132,945 | €74,111 | -€58,834 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €21,741 | €58,238 | +€36,497 | +167.9% |
| Financial debts | 43 | €32,349 | €1,354 | -€30,996 | -95.8% |
| Credit institutions | 430/8 | €32,349 | €1,354 | -€30,996 | -95.8% |
| Trade debts | 44 | €15,055 | €8,242 | -€6,813 | -45.3% |
| Suppliers | 440/4 | €15,055 | €8,242 | -€6,813 | -45.3% |
| Taxes, remuneration and social security | 45 | €7,147 | €6,277 | -€870 | -12.2% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €7,147 | €6,277 | -€870 | -12.2% |
| Other amounts payable | 47/48 | €56,652 | €0 | -€56,652 | -100.0% |
| Accrued charges and deferred income | 492/3 | €9,620 | €2,175 | -€7,445 | -77.4% |
| Remuneration, social security and pensions | 62 | €32,662 | €30,236 | -€2,426 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,997 | €34,655 | -€2,342 | -6.3% |
| Other operating charges | 640/8 | €6,186 | €3,767 | -€2,419 | -39.1% |
| Gross operating margin | 9900 | €226,059 | €249,850 | +€23,791 | +10.5% |
| Operating profit (loss) | 9901 | €150,214 | €181,193 | +€30,979 | +20.6% |
| Financial income | 75/76B | €6,141 | €6,140 | -€0 | 0.0% |
| Recurring financial income | 75 | €6,141 | €6,140 | -€0 | 0.0% |
| Financial charges | 65/66B | €5,687 | €8,669 | +€2,983 | +52.5% |
| Recurring financial charges | 65 | €5,687 | €8,669 | +€2,983 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | €150,668 | €178,664 | +€27,996 | +18.6% |
| Income taxes | 67/77 | €44,217 | €49,625 | +€5,408 | +12.2% |
| Profit (loss) for the period | 9904 | €106,451 | €129,038 | +€22,588 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €106,451 | €129,038 | +€22,588 | +21.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.