DentAKer: 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.
DentAKer
Largest movements
- Tangible fixed assets -€23,117
down €23,117 (-5.7%), from €404,367 to €381,251
of which Plant, machinery and equipment: -€26,790
- Cash +€15,125
up €15,125 (+460.0%), from €3,288 to €18,413
mainly Depreciation (+€75,862) and Net result for the year (+€23,269)
- Receivables within one year -€11,801
down €11,801 (-80.5%), from €14,658 to €2,857
of which Other amounts receivable: -€6,109
- Intangible fixed assets -€10,000
down €10,000 (-20.3%), from €49,151 to €39,151
- Debts after one year -€44,239
down €44,239 (-34.9%), from €126,705 to €82,465
- Other debts -€23,002
down €23,002 (-13.1%), from €175,549 to €152,547
- Reserves +€22,436
up €22,436 (+32.9%), from €68,239 to €90,676
- Accrued charges and deferred income +€17,100
up €17,100 (+3420.0%), from €500 to €17,600
- Trade debts -€13,669
down €13,669 (-65.3%), from €20,946 to €7,276
- Gross operating margin +€28,783
up €28,783 (+12.7%), from €226,450 to €255,234
- Staff costs +€15,950
up €15,950 (+12.8%), from €124,895 to €140,845
- Taxes +€6,109
up €6,109 (+4772.4%), from €128 to €6,237
- Depreciation +€6,092
up €6,092 (+8.7%), from €69,770 to €75,862
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 | €477,345 | €444,719 | -€32,627 | -6.8% |
| Fixed assets | 21/28 | €453,518 | €420,402 | -€33,117 | -7.3% |
| Intangible fixed assets | 21 | €49,151 | €39,151 | -€10,000 | -20.3% |
| Tangible fixed assets | 22/27 | €404,367 | €381,251 | -€23,117 | -5.7% |
| Plant, machinery and equipment | 23 | €151,958 | €125,168 | -€26,790 | -17.6% |
| Furniture and vehicles | 24 | €50,392 | €50,812 | +€420 | +0.8% |
| Other tangible fixed assets | 26 | €202,018 | €205,271 | +€3,254 | +1.6% |
| Current assets | 29/58 | €23,827 | €24,317 | +€490 | +2.1% |
| Amounts receivable within one year | 40/41 | €14,658 | €2,857 | -€11,801 | -80.5% |
| Trade receivables | 40 | €7,286 | €1,594 | -€5,692 | -78.1% |
| Other amounts receivable | 41 | €7,372 | €1,263 | -€6,109 | -82.9% |
| Cash at bank and in hand | 54/58 | €3,288 | €18,413 | +€15,125 | +460.0% |
| Deferred charges and accrued income | 490/1 | €5,881 | €3,047 | -€2,834 | -48.2% |
| Total equity and liabilities | 10/49 | €477,345 | €444,719 | -€32,627 | -6.8% |
| Equity | 10/15 | €88,239 | €110,676 | +€22,436 | +25.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €68,239 | €90,676 | +€22,436 | +32.9% |
| Distributable reserves | 133 | €68,239 | €90,676 | +€22,436 | +32.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €389,106 | €334,043 | -€55,063 | -14.2% |
| Amounts payable after more than one year | 17 | €126,705 | €82,465 | -€44,239 | -34.9% |
| Financial debts | 170/4 | €126,705 | €82,465 | -€44,239 | -34.9% |
| Amounts payable within one year | 42/48 | €261,901 | €233,978 | -€27,924 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €45,735 | €44,239 | -€1,495 | -3.3% |
| Financial debts | 43 | €14 | €14 | = | 0.0% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €14 | €14 | = | 0.0% |
| Trade debts | 44 | €20,946 | €7,276 | -€13,669 | -65.3% |
| Suppliers | 440/4 | €20,946 | €7,276 | -€13,669 | -65.3% |
| Taxes, remuneration and social security | 45 | €19,658 | €29,901 | +€10,243 | +52.1% |
| Taxes | 450/3 | - | €3,730 | +€3,730 | |
| Remuneration and social security | 454/9 | €19,658 | €26,171 | +€6,513 | +33.1% |
| Other amounts payable | 47/48 | €175,549 | €152,547 | -€23,002 | -13.1% |
| Accrued charges and deferred income | 492/3 | €500 | €17,600 | +€17,100 | +3420.0% |
| Remuneration, social security and pensions | 62 | €124,895 | €140,845 | +€15,950 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,770 | €75,862 | +€6,092 | +8.7% |
| Other operating charges | 640/8 | €1,133 | €1,248 | +€115 | +10.1% |
| Gross operating margin | 9900 | €226,450 | €255,234 | +€28,783 | +12.7% |
| Operating profit (loss) | 9901 | €30,653 | €37,280 | +€6,627 | +21.6% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €7,612 | €7,774 | +€161 | +2.1% |
| Recurring financial charges | 65 | €7,612 | €7,774 | +€161 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €23,051 | €29,506 | +€6,455 | +28.0% |
| Income taxes | 67/77 | €128 | €6,237 | +€6,109 | +4772.4% |
| Profit (loss) for the period | 9904 | €22,923 | €23,269 | +€347 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,923 | €23,269 | +€347 | +1.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.