DENTAL-G: 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-G
Largest movements
- Tangible fixed assets +€313,343
up €313,343 (+2,116%), from €14,807 to €328,151
of which Land and buildings: +€214,738
- Current investments -€129,979
down €129,979 (-64.7%), from €201,024 to €71,045
- Receivables within one year -€33,719
down €33,719 (-97.2%), from €34,676 to €957
of which Other amounts receivable: -€34,676
- Cash +€14,575
up €14,575 (+41.5%), from €35,108 to €49,684
mainly Other debts (+€171,773) and Current investments (+€129,979)
- Other debts +€171,773
new in 2025: €171,773
- Provisions -€22,250
no longer reported in 2025 (was €22,250)
- Reserves +€15,000
up €15,000 (+15.0%), from €100,000 to €115,000
of which Distributable reserves: +€15,000
- Tax, wage and social debts -€5,000
down €5,000 (-76.9%), from €6,500 to €1,500
- Other operating charges +€33,772
up €33,772 (+815%), from €4,143 to €37,915
- Write-downs -€22,250
no longer reported in 2025 (was €22,250)
- Provisions -€22,250
new in 2025: -€22,250
- Gross operating margin -€11,716
down €11,716 (-17.1%), from €68,641 to €56,925
- Financial charges +€3,686
up €3,686 (+3,119%), from €118 to €3,804
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 | €291,551 | €453,228 | +€161,677 | +55.5% |
| Fixed assets | 21/28 | €14,807 | €328,151 | +€313,343 | +2,116% |
| Tangible fixed assets | 22/27 | €14,807 | €328,151 | +€313,343 | +2,116% |
| Land and buildings | 22 | €3,202 | €217,940 | +€214,738 | +6,706% |
| Plant, machinery and equipment | 23 | €11,219 | €110,011 | +€98,793 | +881% |
| Furniture and vehicles | 24 | €386 | €199 | -€188 | -48.5% |
| Current assets | 29/58 | €276,744 | €125,077 | -€151,667 | -54.8% |
| Amounts receivable within one year | 40/41 | €34,676 | €957 | -€33,719 | -97.2% |
| Trade receivables | 40 | - | €957 | +€957 | |
| Other amounts receivable | 41 | €34,676 | - | -€34,676 | |
| Current investments | 50/53 | €201,024 | €71,045 | -€129,979 | -64.7% |
| Cash at bank and in hand | 54/58 | €35,108 | €49,684 | +€14,575 | +41.5% |
| Deferred charges and accrued income | 490/1 | €5,935 | €3,392 | -€2,543 | -42.8% |
| Total equity and liabilities | 10/49 | €291,551 | €453,228 | +€161,677 | +55.5% |
| Equity | 10/15 | €260,550 | €276,265 | +€15,714 | +6.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €100,000 | €115,000 | +€15,000 | +15.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €90,000 | €105,000 | +€15,000 | +16.7% |
| Profit (loss) carried forward | 14 | €152,490 | €153,205 | +€714 | +0.5% |
| Provisions and deferred taxes | 16 | €22,250 | - | -€22,250 | |
| Provisions for liabilities and charges | 160/5 | €22,250 | - | -€22,250 | |
| Other liabilities and charges | 164/5 | €22,250 | - | -€22,250 | |
| Amounts payable | 17/49 | €8,751 | €176,963 | +€168,212 | +1,922% |
| Amounts payable within one year | 42/48 | €8,751 | €173,273 | +€164,522 | +1,880% |
| Trade debts | 44 | €2,251 | - | -€2,251 | |
| Suppliers | 440/4 | €2,251 | - | -€2,251 | |
| Taxes, remuneration and social security | 45 | €6,500 | €1,500 | -€5,000 | -76.9% |
| Taxes | 450/3 | €6,500 | €1,500 | -€5,000 | -76.9% |
| Other amounts payable | 47/48 | - | €171,773 | +€171,773 | |
| Accrued charges and deferred income | 492/3 | - | €3,690 | +€3,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,812 | €18,789 | -€3,023 | -13.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,250 | - | -€22,250 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€22,250 | -€22,250 | |
| Other operating charges | 640/8 | €4,143 | €37,915 | +€33,772 | +815% |
| Gross operating margin | 9900 | €68,641 | €56,925 | -€11,716 | -17.1% |
| Operating profit (loss) | 9901 | €20,436 | €22,471 | +€2,036 | +10.0% |
| Financial income | 75/76B | €2,875 | €1,315 | -€1,560 | -54.3% |
| Recurring financial income | 75 | €2,875 | €1,315 | -€1,560 | -54.3% |
| Financial charges | 65/66B | €118 | €3,804 | +€3,686 | +3,119% |
| Recurring financial charges | 65 | €118 | €3,804 | +€3,686 | +3,119% |
| Profit (loss) for the period before taxes | 9903 | €23,193 | €19,982 | -€3,211 | -13.8% |
| Income taxes | 67/77 | €6,960 | €4,268 | -€2,692 | -38.7% |
| Profit (loss) for the period | 9904 | €16,233 | €15,714 | -€519 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,233 | €15,714 | -€519 | -3.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.