DENTACARE: 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.
DENTACARE
Largest movements
- Cash -€366,868
down €366,868 (-56.8%), from €646,101 to €279,233
mainly Current investments (-€250,000) and Investment in fixed assets (net) (-€113,420)
- Current investments +€250,000
new in 2025: €250,000
- Financial fixed assets +€100,000
new in 2025: €100,000
- Receivables within one year +€38,989
new in 2025: €38,989
- Reserves +€114,245
up €114,245 (+21.1%), from €541,073 to €655,319
of which Distributable reserves: +€114,245
- Tax, wage and social debts -€51,009
down €51,009 (-62.0%), from €82,215 to €31,207
of which Taxes: -€42,529
- Other debts -€30,000
no longer reported in 2025 (was €30,000)
- Current portion of long-term debt -€9,489
no longer reported in 2025 (was €9,489)
- Gross operating margin -€129,118
down €129,118 (-42.4%), from €304,318 to €175,200
- Taxes -€40,529
down €40,529 (-45.6%), from €88,878 to €48,349
- Staff costs -€8,858
down €8,858 (-86.0%), from €10,306 to €1,448
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 | €771,380 | €791,189 | +€19,810 | +2.6% |
| Fixed assets | 21/28 | €122,580 | €222,266 | +€99,686 | +81.3% |
| Tangible fixed assets | 22/27 | €122,580 | €122,266 | -€314 | -0.3% |
| Land and buildings | 22 | €110,000 | €102,500 | -€7,500 | -6.8% |
| Plant, machinery and equipment | 23 | €7,491 | €10,191 | +€2,700 | +36.0% |
| Furniture and vehicles | 24 | €5,088 | €9,575 | +€4,487 | +88.2% |
| Financial fixed assets | 28 | - | €100,000 | +€100,000 | |
| Current assets | 29/58 | €648,800 | €568,923 | -€79,877 | -12.3% |
| Amounts receivable within one year | 40/41 | - | €38,989 | +€38,989 | |
| Other amounts receivable | 41 | - | €38,989 | +€38,989 | |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €646,101 | €279,233 | -€366,868 | -56.8% |
| Deferred charges and accrued income | 490/1 | €2,700 | €701 | -€1,998 | -74.0% |
| Total equity and liabilities | 10/49 | €771,380 | €791,189 | +€19,810 | +2.6% |
| Equity | 10/15 | €645,712 | €759,958 | +€114,245 | +17.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €541,073 | €655,319 | +€114,245 | +21.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €168,400 | €168,400 | = | 0.0% |
| Distributable reserves | 133 | €370,813 | €485,059 | +€114,245 | +30.8% |
| Profit (loss) carried forward | 14 | €92,239 | €92,239 | = | 0.0% |
| Amounts payable | 17/49 | €125,667 | €31,232 | -€94,436 | -75.1% |
| Amounts payable within one year | 42/48 | €123,617 | €31,232 | -€92,386 | -74.7% |
| Current portion of amounts payable after more than one year | 42 | €9,489 | - | -€9,489 | |
| Trade debts | 44 | €1,913 | €25 | -€1,888 | -98.7% |
| Suppliers | 440/4 | €1,913 | €25 | -€1,888 | -98.7% |
| Taxes, remuneration and social security | 45 | €82,215 | €31,207 | -€51,009 | -62.0% |
| Taxes | 450/3 | €63,099 | €20,570 | -€42,529 | -67.4% |
| Remuneration and social security | 454/9 | €19,116 | €10,637 | -€8,480 | -44.4% |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Accrued charges and deferred income | 492/3 | €2,050 | - | -€2,050 | |
| Remuneration, social security and pensions | 62 | €10,306 | €1,448 | -€8,858 | -86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,931 | €13,733 | -€198 | -1.4% |
| Other operating charges | 640/8 | €540 | €2,213 | +€1,673 | +309.7% |
| Gross operating margin | 9900 | €304,318 | €175,200 | -€129,118 | -42.4% |
| Operating profit (loss) | 9901 | €279,541 | €157,807 | -€121,734 | -43.5% |
| Financial income | 75/76B | €6,402 | €7,693 | +€1,291 | +20.2% |
| Recurring financial income | 75 | €6,402 | €7,693 | +€1,291 | +20.2% |
| Financial charges | 65/66B | €2,541 | €2,905 | +€364 | +14.3% |
| Recurring financial charges | 65 | €2,541 | €2,905 | +€364 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €283,402 | €162,594 | -€120,808 | -42.6% |
| Income taxes | 67/77 | €88,878 | €48,349 | -€40,529 | -45.6% |
| Profit (loss) for the period | 9904 | €194,524 | €114,245 | -€80,279 | -41.3% |
| Transfer to tax-exempt reserves | 689 | €194,524 | €114,245 | -€80,279 | -41.3% |
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 8 October 2026 via checked.be.