DENTAL HIGH-TECH: 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 HIGH-TECH
Largest movements
- Tangible fixed assets +€260,966
up €260,966 (+56.9%), from €458,810 to €719,776
of which Land and buildings: +€269,448
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash +€18,741
up €18,741 (+135%), from €13,898 to €32,639
mainly Other debts (+€282,984) and Current investments (+€100,000)
- Receivables within one year -€16,730
down €16,730 (-92.4%), from €18,104 to €1,375
of which Trade receivables: -€10,639
- Other debts +€282,984
up €282,984 (+214%), from €132,273 to €415,257
- Profit (loss) carried forward -€94,428
down €94,428 (-99.6%), from €94,765 to €337
- Tax, wage and social debts -€17,391
down €17,391 (-42.7%), from €40,709 to €23,318
- Debts after one year -€12,329
down €12,329 (-4.0%), from €309,963 to €297,634
- Taxes -€6,829
down €6,829 (-76.7%), from €8,909 to €2,079
- Depreciation -€1,198
down €1,198 (-3.6%), from €32,967 to €31,769
- Financial income -€937
down €937 (-63.6%), from €1,473 to €536
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 | €595,451 | €757,463 | +€162,012 | +27.2% |
| Fixed assets | 21/28 | €463,356 | €722,911 | +€259,555 | +56.0% |
| Intangible fixed assets | 21 | €4,546 | €3,135 | -€1,411 | -31.0% |
| Tangible fixed assets | 22/27 | €458,810 | €719,776 | +€260,966 | +56.9% |
| Land and buildings | 22 | €439,866 | €709,315 | +€269,448 | +61.3% |
| Plant, machinery and equipment | 23 | €16,587 | €6,006 | -€10,581 | -63.8% |
| Furniture and vehicles | 24 | €1,720 | €4,208 | +€2,488 | +145% |
| Other tangible fixed assets | 26 | €637 | €247 | -€390 | -61.2% |
| Current assets | 29/58 | €132,095 | €34,552 | -€97,543 | -73.8% |
| Amounts receivable within one year | 40/41 | €18,104 | €1,375 | -€16,730 | -92.4% |
| Trade receivables | 40 | €12,013 | €1,375 | -€10,639 | -88.6% |
| Other amounts receivable | 41 | €6,091 | - | -€6,091 | |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €13,898 | €32,639 | +€18,741 | +135% |
| Deferred charges and accrued income | 490/1 | €93 | €539 | +€446 | +481% |
| Total equity and liabilities | 10/49 | €595,451 | €757,463 | +€162,012 | +27.2% |
| Equity | 10/15 | €95,765 | €1,337 | -€94,428 | -98.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,765 | €337 | -€94,428 | -99.6% |
| Amounts payable | 17/49 | €499,687 | €756,126 | +€256,439 | +51.3% |
| Amounts payable after more than one year | 17 | €309,963 | €297,634 | -€12,329 | -4.0% |
| Financial debts | 170/4 | €309,963 | €297,634 | -€12,329 | -4.0% |
| Amounts payable within one year | 42/48 | €185,523 | €450,904 | +€265,380 | +143% |
| Current portion of amounts payable after more than one year | 42 | €11,856 | €12,329 | +€474 | +4.0% |
| Trade debts | 44 | €686 | - | -€686 | |
| Suppliers | 440/4 | €686 | - | -€686 | |
| Taxes, remuneration and social security | 45 | €40,709 | €23,318 | -€17,391 | -42.7% |
| Taxes | 450/3 | €40,709 | €23,318 | -€17,391 | -42.7% |
| Other amounts payable | 47/48 | €132,273 | €415,257 | +€282,984 | +214% |
| Accrued charges and deferred income | 492/3 | €4,200 | €7,589 | +€3,388 | +80.7% |
| Remuneration, social security and pensions | 62 | €44 | €21 | -€23 | -52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,967 | €31,769 | -€1,198 | -3.6% |
| Gross operating margin | 9900 | €87,747 | €87,669 | -€77 | -0.1% |
| Operating profit (loss) | 9901 | €54,735 | €55,878 | +€1,143 | +2.1% |
| Financial income | 75/76B | €1,473 | €536 | -€937 | -63.6% |
| Recurring financial income | 75 | €1,473 | €536 | -€937 | -63.6% |
| Financial charges | 65/66B | €19,403 | €19,763 | +€360 | +1.9% |
| Recurring financial charges | 65 | €19,403 | €19,763 | +€360 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €36,805 | €36,652 | -€153 | -0.4% |
| Income taxes | 67/77 | €8,909 | €2,079 | -€6,829 | -76.7% |
| Profit (loss) for the period | 9904 | €27,896 | €34,572 | +€6,676 | +23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,896 | €34,572 | +€6,676 | +23.9% |
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 22 October 2026 via checked.be.