DENTAL ETHIX: 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 ETHIX
Largest movements
- Receivables within one year +€19,212
up €19,212 (+41.0%), from €46,827 to €66,039
of which Other amounts receivable: +€19,212
- Cash -€15,941
no longer reported in 2024 (was €15,941)
mainly Receivables within one year (-€19,212) and Net result for the year (-€14,902)
- Tangible fixed assets -€15,313
down €15,313 (-75.6%), from €20,253 to €4,939
of which Plant, machinery and equipment: -€12,576
- Financial fixed assets -€2,400
no longer reported in 2024 (was €2,400)
- Deferred charges and accrued income -€1,422
down €1,422 (-92.5%), from €1,537 to €115
- Reserves -€14,902
down €14,902 (-36.2%), from €41,143 to €26,241
- Tax, wage and social debts -€5,672
down €5,672 (-22.4%), from €25,327 to €19,654
- Trade debts +€4,443
up €4,443 (+42.4%), from €10,489 to €14,932
- Gross operating margin -€60,051
down €60,051, from €48,010 to -€12,041
- Taxes -€8,244
no longer reported in 2024 (was €8,244)
- Depreciation -€3,263
down €3,263 (-56.8%), from €5,746 to €2,483
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,959 | €71,094 | -€15,865 | -18.2% |
| Fixed assets | 21/28 | €22,653 | €4,939 | -€17,713 | -78.2% |
| Tangible fixed assets | 22/27 | €20,253 | €4,939 | -€15,313 | -75.6% |
| Plant, machinery and equipment | 23 | €12,576 | - | -€12,576 | |
| Furniture and vehicles | 24 | €7,676 | €4,939 | -€2,737 | -35.7% |
| Financial fixed assets | 28 | €2,400 | - | -€2,400 | |
| Current assets | 29/58 | €64,306 | €66,154 | +€1,849 | +2.9% |
| Amounts receivable within one year | 40/41 | €46,827 | €66,039 | +€19,212 | +41.0% |
| Trade receivables | 40 | €24,207 | €24,207 | = | 0.0% |
| Other amounts receivable | 41 | €22,621 | €41,833 | +€19,212 | +84.9% |
| Cash at bank and in hand | 54/58 | €15,941 | - | -€15,941 | |
| Deferred charges and accrued income | 490/1 | €1,537 | €115 | -€1,422 | -92.5% |
| Total equity and liabilities | 10/49 | €86,959 | €71,094 | -€15,865 | -18.2% |
| Equity | 10/15 | €51,143 | €36,241 | -€14,902 | -29.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €41,143 | €26,241 | -€14,902 | -36.2% |
| Distributable reserves | 133 | €41,143 | €26,241 | -€14,902 | -36.2% |
| Amounts payable | 17/49 | €35,816 | €34,853 | -€963 | -2.7% |
| Amounts payable within one year | 42/48 | €35,816 | €34,853 | -€963 | -2.7% |
| Financial debts | 43 | - | €267 | +€267 | |
| Credit institutions | 430/8 | - | €267 | +€267 | |
| Trade debts | 44 | €10,489 | €14,932 | +€4,443 | +42.4% |
| Suppliers | 440/4 | €10,489 | €14,932 | +€4,443 | +42.4% |
| Taxes, remuneration and social security | 45 | €25,327 | €19,654 | -€5,672 | -22.4% |
| Taxes | 450/3 | €25,327 | €19,654 | -€5,672 | -22.4% |
| Remuneration, social security and pensions | 62 | €437 | - | -€437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,746 | €2,483 | -€3,263 | -56.8% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | €48,010 | -€12,041 | -€60,051 | |
| Operating profit (loss) | 9901 | €41,480 | -€14,524 | -€56,004 | |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | €153 | €428 | +€275 | +180% |
| Recurring financial charges | 65 | €153 | €428 | +€275 | +180% |
| Profit (loss) for the period before taxes | 9903 | €41,327 | -€14,902 | -€56,229 | |
| Income taxes | 67/77 | €8,244 | - | -€8,244 | |
| Profit (loss) for the period | 9904 | €33,083 | -€14,902 | -€47,985 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,083 | -€14,902 | -€47,985 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.