DENTAL BIOT: 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.
DENTAL BIOT
Largest movements
- Cash -€18,935
down €18,935 (-76.2%), from €24,861 to €5,926
mainly Net result for the year (-€18,413) and Trade debts (-€17,461)
- Tangible fixed assets -€16,939
down €16,939 (-15.0%), from €112,896 to €95,956
of which Plant, machinery and equipment: -€10,053
- Profit (loss) carried forward -€18,413
down €18,413 (-42.8%), from -€43,009 to -€61,422
- Trade debts -€17,461
down €17,461 (-97.7%), from €17,866 to €404
- Depreciation +€2,260
up €2,260 (+15.4%), from €14,679 to €16,939
- Gross operating margin +€2,213
up €2,213 (+60.8%), from -€3,639 to -€1,426
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 | €139,857 | €103,982 | -€35,875 | -25.7% |
| Fixed assets | 21/28 | €112,896 | €95,956 | -€16,939 | -15.0% |
| Tangible fixed assets | 22/27 | €112,896 | €95,956 | -€16,939 | -15.0% |
| Plant, machinery and equipment | 23 | €52,534 | €42,481 | -€10,053 | -19.1% |
| Other tangible fixed assets | 26 | €60,362 | €53,476 | -€6,886 | -11.4% |
| Current assets | 29/58 | €26,961 | €8,026 | -€18,935 | -70.2% |
| Amounts receivable within one year | 40/41 | €2,100 | €2,100 | = | 0.0% |
| Other amounts receivable | 41 | €2,100 | €2,100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,861 | €5,926 | -€18,935 | -76.2% |
| Total equity and liabilities | 10/49 | €139,857 | €103,982 | -€35,875 | -25.7% |
| Equity | 10/15 | €121,991 | €103,578 | -€18,413 | -15.1% |
| Contributions | 10/11 | €165,000 | €165,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,009 | -€61,422 | -€18,413 | -42.8% |
| Amounts payable | 17/49 | €17,866 | €404 | -€17,461 | -97.7% |
| Amounts payable within one year | 42/48 | €17,866 | €404 | -€17,461 | -97.7% |
| Trade debts | 44 | €17,866 | €404 | -€17,461 | -97.7% |
| Suppliers | 440/4 | €17,866 | €404 | -€17,461 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,679 | €16,939 | +€2,260 | +15.4% |
| Gross operating margin | 9900 | -€3,639 | -€1,426 | +€2,213 | +60.8% |
| Operating profit (loss) | 9901 | -€18,318 | -€18,365 | -€47 | -0.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €49 | €48 | -€1 | -2.0% |
| Recurring financial charges | 65 | €49 | €48 | -€1 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,366 | -€18,413 | -€47 | -0.3% |
| Profit (loss) for the period | 9904 | -€18,366 | -€18,413 | -€47 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,366 | -€18,413 | -€47 | -0.3% |
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 25 October 2026 via checked.be.