DENTAL'IZ: 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'IZ
Largest movements
- Cash +€107,919
up €107,919 (+138%), from €78,062 to €185,981
mainly Net result for the year (+€84,725) and Tax, wage and social debts (+€12,006)
- Receivables within one year -€11,236
down €11,236 (-84.1%), from €13,360 to €2,125
of which Trade receivables: -€13,360
- Tangible fixed assets -€8,186
down €8,186 (-81.1%), from €10,099 to €1,913
- Profit (loss) carried forward +€84,725
up €84,725 (+110%), from €77,017 to €161,741
- Tax, wage and social debts +€12,006
up €12,006 (+88.1%), from €13,629 to €25,635
- Other debts -€5,209
no longer reported in 2025 (was €5,209)
- Trade debts -€2,561
down €2,561 (-84.7%), from €3,024 to €463
- Gross operating margin +€49,852
up €49,852 (+70.7%), from €70,544 to €120,396
- Taxes +€12,006
up €12,006 (+88.1%), from €13,629 to €25,635
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 | €101,879 | €190,840 | +€88,961 | +87.3% |
| Fixed assets | 21/28 | €10,099 | €1,913 | -€8,186 | -81.1% |
| Tangible fixed assets | 22/27 | €10,099 | €1,913 | -€8,186 | -81.1% |
| Furniture and vehicles | 24 | €10,099 | €1,913 | -€8,186 | -81.1% |
| Current assets | 29/58 | €91,780 | €188,927 | +€97,147 | +106% |
| Amounts receivable within one year | 40/41 | €13,360 | €2,125 | -€11,236 | -84.1% |
| Trade receivables | 40 | €13,360 | - | -€13,360 | |
| Other amounts receivable | 41 | - | €2,125 | +€2,125 | |
| Cash at bank and in hand | 54/58 | €78,062 | €185,981 | +€107,919 | +138% |
| Deferred charges and accrued income | 490/1 | €358 | €821 | +€464 | +130% |
| Total equity and liabilities | 10/49 | €101,879 | €190,840 | +€88,961 | +87.3% |
| Equity | 10/15 | €80,017 | €164,741 | +€84,725 | +106% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,017 | €161,741 | +€84,725 | +110% |
| Amounts payable | 17/49 | €21,862 | €26,098 | +€4,236 | +19.4% |
| Amounts payable within one year | 42/48 | €21,862 | €26,098 | +€4,236 | +19.4% |
| Trade debts | 44 | €3,024 | €463 | -€2,561 | -84.7% |
| Suppliers | 440/4 | €3,024 | €463 | -€2,561 | -84.7% |
| Taxes, remuneration and social security | 45 | €13,629 | €25,635 | +€12,006 | +88.1% |
| Taxes | 450/3 | €13,629 | €25,635 | +€12,006 | +88.1% |
| Other amounts payable | 47/48 | €5,209 | - | -€5,209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,675 | €9,512 | +€838 | +9.7% |
| Other operating charges | 640/8 | - | €220 | +€220 | |
| Gross operating margin | 9900 | €70,544 | €120,396 | +€49,852 | +70.7% |
| Operating profit (loss) | 9901 | €61,870 | €110,664 | +€48,794 | +78.9% |
| Financial income | 75/76B | - | €192 | +€192 | |
| Recurring financial income | 75 | - | €192 | +€192 | |
| Financial charges | 65/66B | €542 | €496 | -€46 | -8.5% |
| Recurring financial charges | 65 | €542 | €496 | -€46 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €61,328 | €110,360 | +€49,032 | +80.0% |
| Income taxes | 67/77 | €13,629 | €25,635 | +€12,006 | +88.1% |
| Profit (loss) for the period | 9904 | €47,699 | €84,725 | +€37,026 | +77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,699 | €84,725 | +€37,026 | +77.6% |
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 25 October 2026 via checked.be.