DentAB: 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.
DentAB
Largest movements
- Tangible fixed assets -€243,364
down €243,364 (-30.5%), from €799,184 to €555,820
of which Land and buildings: -€234,164
- Cash +€36,433
up €36,433 (+29.5%), from €123,677 to €160,110
mainly Investment in fixed assets (net) (+€204,287) and Depreciation (+€49,538)
- Deferred charges and accrued income +€10,965
up €10,965 (+220.8%), from €4,965 to €15,930
- Intangible fixed assets -€10,461
down €10,461 (-14.2%), from €73,832 to €63,371
- Debts after one year -€199,184
down €199,184 (-27.9%), from €713,241 to €514,057
- Reserves +€33,414
up €33,414 (+18.8%), from €178,122 to €211,536
- Current portion of long-term debt -€21,705
down €21,705 (-33.9%), from €64,047 to €42,342
- Accrued charges and deferred income -€21,541
down €21,541 (-100.0%), from €21,541 to €0
- Trade debts -€11,592
down €11,592 (-81.9%), from €14,158 to €2,566
- Depreciation -€38,523
down €38,523 (-43.7%), from €88,061 to €49,538
- Gross operating margin -€13,592
down €13,592 (-7.4%), from €183,945 to €170,353
- Staff costs +€10,420
up €10,420 (+47.2%), from €22,083 to €32,503
- Financial charges +€4,714
up €4,714 (+22.4%), from €21,037 to €25,751
- Taxes +€4,654
up €4,654 (+42.1%), from €11,063 to €15,716
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 | €1,010,596 | €795,232 | -€215,364 | -21.3% |
| Fixed assets | 21/28 | €873,016 | €619,192 | -€253,825 | -29.1% |
| Intangible fixed assets | 21 | €73,832 | €63,371 | -€10,461 | -14.2% |
| Tangible fixed assets | 22/27 | €799,184 | €555,820 | -€243,364 | -30.5% |
| Land and buildings | 22 | €772,056 | €537,892 | -€234,164 | -30.3% |
| Plant, machinery and equipment | 23 | €21,956 | €14,354 | -€7,602 | -34.6% |
| Furniture and vehicles | 24 | €5,172 | €3,575 | -€1,597 | -30.9% |
| Current assets | 29/58 | €137,580 | €176,040 | +€38,460 | +28.0% |
| Amounts receivable within one year | 40/41 | €8,937 | €0 | -€8,937 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,937 | €0 | -€8,937 | -100.0% |
| Cash at bank and in hand | 54/58 | €123,677 | €160,110 | +€36,433 | +29.5% |
| Deferred charges and accrued income | 490/1 | €4,965 | €15,930 | +€10,965 | +220.8% |
| Total equity and liabilities | 10/49 | €1,010,596 | €795,232 | -€215,364 | -21.3% |
| Equity | 10/15 | €183,122 | €216,536 | +€33,414 | +18.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €178,122 | €211,536 | +€33,414 | +18.8% |
| Distributable reserves | 133 | €178,122 | €211,536 | +€33,414 | +18.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €827,474 | €578,696 | -€248,778 | -30.1% |
| Amounts payable after more than one year | 17 | €713,241 | €514,057 | -€199,184 | -27.9% |
| Financial debts | 170/4 | €713,241 | €514,057 | -€199,184 | -27.9% |
| Amounts payable within one year | 42/48 | €92,692 | €64,638 | -€28,053 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €64,047 | €42,342 | -€21,705 | -33.9% |
| Financial debts | 43 | - | €7,559 | +€7,559 | |
| Credit institutions | 430/8 | - | €7,559 | +€7,559 | |
| Trade debts | 44 | €14,158 | €2,566 | -€11,592 | -81.9% |
| Suppliers | 440/4 | €14,158 | €2,566 | -€11,592 | -81.9% |
| Taxes, remuneration and social security | 45 | €8,570 | €716 | -€7,854 | -91.6% |
| Taxes | 450/3 | €137 | €716 | +€580 | +424.4% |
| Remuneration and social security | 454/9 | €8,433 | €0 | -€8,433 | -100.0% |
| Other amounts payable | 47/48 | €5,917 | €11,455 | +€5,538 | +93.6% |
| Accrued charges and deferred income | 492/3 | €21,541 | €0 | -€21,541 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €22,083 | €32,503 | +€10,420 | +47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,061 | €49,538 | -€38,523 | -43.7% |
| Other operating charges | 640/8 | €3,562 | €3,457 | -€105 | -2.9% |
| Gross operating margin | 9900 | €183,945 | €170,353 | -€13,592 | -7.4% |
| Operating profit (loss) | 9901 | €70,239 | €84,854 | +€14,615 | +20.8% |
| Financial income | 75/76B | €0 | €28 | +€28 | |
| Recurring financial income | 75 | €0 | €28 | +€28 | |
| Financial charges | 65/66B | €21,037 | €25,751 | +€4,714 | +22.4% |
| Recurring financial charges | 65 | €21,037 | €25,751 | +€4,714 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €49,201 | €59,130 | +€9,929 | +20.2% |
| Income taxes | 67/77 | €11,063 | €15,716 | +€4,654 | +42.1% |
| Profit (loss) for the period | 9904 | €38,139 | €43,414 | +€5,275 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,139 | €43,414 | +€5,275 | +13.8% |
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.