DENTAL K.: 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 K.
Largest movements
- Tangible fixed assets -€18,454
down €18,454 (-25.0%), from €73,828 to €55,374
of which Plant, machinery and equipment: -€10,290
- Other debts -€11,303
down €11,303 (-60.7%), from €18,623 to €7,320
- Profit (loss) carried forward -€4,096
down €4,096 (-11.9%), from €34,345 to €30,249
- Gross operating margin +€9,012
up €9,012 (+55.8%), from €16,147 to €25,159
- Other operating charges +€7,974
up €7,974 (+1,022%), from €780 to €8,754
- Depreciation -€1,213
down €1,213 (-5.7%), from €21,318 to €20,105
- Taxes -€473
down €473 (-98.4%), from €481 to €8
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 | €191,353 | €174,917 | -€16,436 | -8.6% |
| Fixed assets | 21/28 | €73,828 | €55,374 | -€18,454 | -25.0% |
| Tangible fixed assets | 22/27 | €73,828 | €55,374 | -€18,454 | -25.0% |
| Plant, machinery and equipment | 23 | €60,920 | €50,630 | -€10,290 | -16.9% |
| Furniture and vehicles | 24 | €12,908 | €4,745 | -€8,164 | -63.2% |
| Current assets | 29/58 | €117,525 | €119,542 | +€2,017 | +1.7% |
| Amounts receivable within one year | 40/41 | €108,348 | €108,485 | +€137 | +0.1% |
| Trade receivables | 40 | €97,444 | €105,564 | +€8,120 | +8.3% |
| Other amounts receivable | 41 | €10,904 | €2,921 | -€7,983 | -73.2% |
| Cash at bank and in hand | 54/58 | €7,116 | €7,624 | +€508 | +7.1% |
| Deferred charges and accrued income | 490/1 | €2,061 | €3,433 | +€1,372 | +66.6% |
| Total equity and liabilities | 10/49 | €191,353 | €174,917 | -€16,436 | -8.6% |
| Equity | 10/15 | €167,589 | €163,493 | -€4,096 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €114,644 | €114,644 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,784 | €12,784 | = | 0.0% |
| Distributable reserves | 133 | €101,860 | €101,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,345 | €30,249 | -€4,096 | -11.9% |
| Amounts payable | 17/49 | €23,764 | €11,423 | -€12,340 | -51.9% |
| Amounts payable within one year | 42/48 | €23,764 | €11,423 | -€12,340 | -51.9% |
| Trade debts | 44 | €3,642 | €2,386 | -€1,256 | -34.5% |
| Suppliers | 440/4 | €3,642 | €2,386 | -€1,256 | -34.5% |
| Taxes, remuneration and social security | 45 | €1,499 | €1,718 | +€218 | +14.6% |
| Taxes | 450/3 | €1,499 | €1,718 | +€218 | +14.6% |
| Other amounts payable | 47/48 | €18,623 | €7,320 | -€11,303 | -60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,318 | €20,105 | -€1,213 | -5.7% |
| Other operating charges | 640/8 | €780 | €8,754 | +€7,974 | +1,022% |
| Gross operating margin | 9900 | €16,147 | €25,159 | +€9,012 | +55.8% |
| Operating profit (loss) | 9901 | -€5,952 | -€3,700 | +€2,251 | +37.8% |
| Financial income | 75/76B | €22 | €26 | +€4 | +17.8% |
| Recurring financial income | 75 | €22 | €26 | +€4 | +17.8% |
| Financial charges | 65/66B | €601 | €414 | -€187 | -31.1% |
| Recurring financial charges | 65 | €601 | €414 | -€187 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,531 | -€4,088 | +€2,442 | +37.4% |
| Income taxes | 67/77 | €481 | €8 | -€473 | -98.4% |
| Profit (loss) for the period | 9904 | -€7,011 | -€4,096 | +€2,915 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,011 | -€4,096 | +€2,915 | +41.6% |
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 28 October 2026 via checked.be.