DENTAL IMPRO: what changed
Two fiscal 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.
What changed
DENTAL IMPRO
NACE 32.500, Manufacture of medical and dental instruments and supplies
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€19,831
2024 · -€202,289+€222,121
Equity
-€74,315
2024 · -€94,146+€19,831
Cash
€15,330
2024 · €14,162+€1,168
Balance sheet total
€219,953
2024 · €210,217+€9,736
Largest movements
Assets
- Deferred charges and accrued income +€32,869
up €32,869 (+1365.9%), from €2,406 to €35,275
- Receivables within one year -€23,902
down €23,902 (-20.4%), from €117,417 to €93,515
of which Trade receivables: -€18,443
Equity and liabilities
- Debts after one year +€56,000
new in 2025: €56,000
- Tax, wage and social debts -€38,087
down €38,087 (-74.6%), from €51,068 to €12,981
of which Taxes: -€23,372
- Current portion of long-term debt -€29,007
down €29,007 (-100.0%), from €29,007 to €0
- Profit (loss) carried forward +€19,831
up €19,831 (+9.8%), from -€202,289 to -€182,458
Income statement
- Gross operating margin +€234,466
up €234,466, from -€190,162 to €44,305
- Other operating charges +€11,329
up €11,329 (+492.2%), from €2,302 to €13,631
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.
Result 2024
-€202,289
Gross operating margin
+€234,466
Depreciation
-€468
Other operating charges
-€11,329
Financial income
+€100
Financial charges
-€515
Taxes
-€133
Result 2025
€19,831
Cash bridge derived
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.
From operations
-€23,512
Investment
-€2,314
Financing
+€26,993
Cash 2024
€14,162
From operations (derived)
-€23,512
Net result for the year
+€19,831
Depreciation
+€2,110
Stocks and contracts
+€603
Receivables within one year
+€23,902
Deferred charges and accrued income
-€32,869
Trade debts
+€998
Tax, wage and social debts
-€38,087
Investment (derived)
-€2,314
Investment in fixed assets (net)
-€2,314
Financing
+€26,993
Debts after one year
+€56,000
Current portion of long-term debt
-€29,007
Cash 2025
€15,330
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,217 | €219,953 | +€9,736 | +4.6% |
| Fixed assets | 21/28 | €8,793 | €8,997 | +€204 | +2.3% |
| Tangible fixed assets | 22/27 | €4,593 | €4,797 | +€204 | +4.4% |
| Furniture and vehicles | 24 | €3,056 | €3,856 | +€800 | +26.2% |
| Other tangible fixed assets | 26 | €1,538 | €941 | -€597 | -38.8% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €201,424 | €210,956 | +€9,532 | +4.7% |
| Stocks and contracts in progress | 3 | €67,439 | €66,835 | -€603 | -0.9% |
| Stocks | 30/36 | €67,439 | €66,835 | -€603 | -0.9% |
| Amounts receivable within one year | 40/41 | €117,417 | €93,515 | -€23,902 | -20.4% |
| Trade receivables | 40 | €62,250 | €43,808 | -€18,443 | -29.6% |
| Other amounts receivable | 41 | €55,166 | €49,707 | -€5,459 | -9.9% |
| Cash at bank and in hand | 54/58 | €14,162 | €15,330 | +€1,168 | +8.2% |
| Deferred charges and accrued income | 490/1 | €2,406 | €35,275 | +€32,869 | +1365.9% |
| Total equity and liabilities | 10/49 | €210,217 | €219,953 | +€9,736 | +4.6% |
| Equity | 10/15 | -€94,146 | -€74,315 | +€19,831 | +21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,543 | €89,543 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €87,683 | €89,543 | +€1,860 | +2.1% |
| Profit (loss) carried forward | 14 | -€202,289 | -€182,458 | +€19,831 | +9.8% |
| Amounts payable | 17/49 | €304,364 | €294,268 | -€10,096 | -3.3% |
| Amounts payable after more than one year | 17 | - | €56,000 | +€56,000 | |
| Financial debts | 170/4 | - | €56,000 | +€56,000 | |
| Amounts payable within one year | 42/48 | €304,364 | €238,268 | -€66,096 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €29,007 | €0 | -€29,007 | -100.0% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €74,289 | €75,286 | +€998 | +1.3% |
| Suppliers | 440/4 | €74,289 | €75,286 | +€998 | +1.3% |
| Taxes, remuneration and social security | 45 | €51,068 | €12,981 | -€38,087 | -74.6% |
| Taxes | 450/3 | €36,354 | €12,981 | -€23,372 | -64.3% |
| Remuneration and social security | 454/9 | €14,714 | €0 | -€14,714 | -100.0% |
| Non-recurring operating income | 76A | - | €53,231 | +€53,231 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,642 | €2,110 | +€468 | +28.5% |
| Other operating charges | 640/8 | €2,302 | €13,631 | +€11,329 | +492.2% |
| Gross operating margin | 9900 | -€190,162 | €44,305 | +€234,466 | |
| Operating profit (loss) | 9901 | -€194,106 | €28,563 | +€222,669 | |
| Financial income | 75/76B | €3,443 | €3,543 | +€100 | +2.9% |
| Recurring financial income | 75 | €3,443 | €3,543 | +€100 | +2.9% |
| Financial charges | 65/66B | €11,403 | €11,918 | +€515 | +4.5% |
| Recurring financial charges | 65 | €11,403 | €11,918 | +€515 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€202,066 | €20,188 | +€222,254 | |
| Income taxes | 67/77 | €224 | €356 | +€133 | +59.5% |
| Profit (loss) for the period | 9904 | -€202,289 | €19,831 | +€222,121 | |
| Profit (loss) for the period to be appropriated | 9905 | -€202,289 | €19,831 | +€222,121 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.