DENTAL-CONCEPT: 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-CONCEPT
Largest movements
- Cash +€50,237
up €50,237 (+22.9%), from €219,577 to €269,814
mainly Net result for the year (+€58,530) and Depreciation (+€17,565)
- Receivables within one year -€13,595
down €13,595 (-81.0%), from €16,774 to €3,180
- Tangible fixed assets +€7,578
up €7,578 (+18.7%), from €40,514 to €48,092
of which Plant, machinery and equipment: +€18,993
- Reserves +€58,530
up €58,530 (+25.9%), from €225,563 to €284,093
- Other debts -€6,567
no longer reported in 2025 (was €6,567)
- Current portion of long-term debt -€4,689
down €4,689 (-56.4%), from €8,311 to €3,622
- Debts after one year -€3,622
no longer reported in 2025 (was €3,622)
- Gross operating margin +€31,850
up €31,850 (+48.6%), from €65,546 to €97,397
- Taxes +€8,372
up €8,372 (+62.4%), from €13,419 to €21,790
- Depreciation +€1,229
up €1,229 (+7.5%), from €16,336 to €17,565
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 | €302,833 | €348,048 | +€45,215 | +14.9% |
| Fixed assets | 21/28 | €65,513 | €73,091 | +€7,578 | +11.6% |
| Tangible fixed assets | 22/27 | €40,514 | €48,092 | +€7,578 | +18.7% |
| Plant, machinery and equipment | 23 | €18,595 | €37,588 | +€18,993 | +102% |
| Furniture and vehicles | 24 | €19,741 | €9,053 | -€10,689 | -54.1% |
| Other tangible fixed assets | 26 | €2,178 | €1,452 | -€726 | -33.3% |
| Financial fixed assets | 28 | €24,999 | €24,999 | = | 0.0% |
| Current assets | 29/58 | €237,321 | €274,958 | +€37,637 | +15.9% |
| Amounts receivable within one year | 40/41 | €16,774 | €3,180 | -€13,595 | -81.0% |
| Other amounts receivable | 41 | €16,774 | €3,180 | -€13,595 | -81.0% |
| Cash at bank and in hand | 54/58 | €219,577 | €269,814 | +€50,237 | +22.9% |
| Deferred charges and accrued income | 490/1 | €969 | €1,964 | +€994 | +103% |
| Total equity and liabilities | 10/49 | €302,833 | €348,048 | +€45,215 | +14.9% |
| Equity | 10/15 | €280,599 | €339,129 | +€58,530 | +20.9% |
| Contributions | 10/11 | €54,537 | €54,537 | = | 0.0% |
| Reserves | 13 | €225,563 | €284,093 | +€58,530 | +25.9% |
| Distributable reserves | 133 | €225,563 | €284,093 | +€58,530 | +25.9% |
| Profit (loss) carried forward | 14 | €500 | €500 | = | 0.0% |
| Amounts payable | 17/49 | €22,234 | €8,919 | -€13,315 | -59.9% |
| Amounts payable after more than one year | 17 | €3,622 | - | -€3,622 | |
| Financial debts | 170/4 | €3,622 | - | -€3,622 | |
| Amounts payable within one year | 42/48 | €18,612 | €8,919 | -€9,693 | -52.1% |
| Current portion of amounts payable after more than one year | 42 | €8,311 | €3,622 | -€4,689 | -56.4% |
| Trade debts | 44 | €849 | €309 | -€540 | -63.6% |
| Suppliers | 440/4 | €849 | €309 | -€540 | -63.6% |
| Taxes, remuneration and social security | 45 | €2,886 | €4,989 | +€2,103 | +72.9% |
| Taxes | 450/3 | - | €2,087 | +€2,087 | |
| Remuneration and social security | 454/9 | €2,886 | €2,902 | +€16 | +0.6% |
| Other amounts payable | 47/48 | €6,567 | - | -€6,567 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,336 | €17,565 | +€1,229 | +7.5% |
| Other operating charges | 640/8 | €788 | €832 | +€44 | +5.6% |
| Gross operating margin | 9900 | €65,546 | €97,397 | +€31,850 | +48.6% |
| Operating profit (loss) | 9901 | €48,422 | €79,000 | +€30,578 | +63.1% |
| Financial income | 75/76B | €644 | €1,590 | +€947 | +147% |
| Recurring financial income | 75 | €644 | €1,590 | +€947 | +147% |
| Financial charges | 65/66B | €452 | €270 | -€182 | -40.2% |
| Recurring financial charges | 65 | €452 | €270 | -€182 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €48,614 | €80,320 | +€31,706 | +65.2% |
| Income taxes | 67/77 | €13,419 | €21,790 | +€8,372 | +62.4% |
| Profit (loss) for the period | 9904 | €35,195 | €58,530 | +€23,335 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,195 | €58,530 | +€23,335 | +66.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.