DENTAL-LYSE: what changed
DENTAL-LYSE
Largest movements
- Receivables within one year +€86,477
up €86,477 (+581%), from €14,893 to €101,371
of which Other amounts receivable: +€93,052
- Cash -€61,483
down €61,483 (-67.4%), from €91,194 to €29,711
mainly Contributions, distributions and other (-€95,000) and Receivables within one year (-€86,477)
- Tangible fixed assets -€20,165
down €20,165 (-38.2%), from €52,739 to €32,574
of which Furniture and vehicles: -€19,034
- Other debts +€88,675
up €88,675 (+1,402%), from €6,325 to €95,000
- Tax, wage and social debts -€44,068
no longer reported in 2025 (was €44,068)
- Debts after one year -€17,369
no longer reported in 2025 (was €17,369)
- Profit (loss) carried forward -€15,475
down €15,475 (-55.6%), from €27,857 to €12,382
- Trade debts -€7,290
down €7,290 (-84.2%), from €8,663 to €1,373
of which Suppliers: -€4,933
- Gross operating margin -€4,363
down €4,363 (-3.2%), from €138,370 to €134,007
- Depreciation +€4,031
up €4,031 (+17.8%), from €22,583 to €26,613
- Taxes -€2,134
down €2,134 (-7.6%), from €28,024 to €25,890
- Financial charges +€1,627
up €1,627 (+101%), from €1,604 to €3,231
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,613 | €167,193 | +€4,580 | +2.8% |
| Fixed assets | 21/28 | €52,764 | €32,599 | -€20,165 | -38.2% |
| Tangible fixed assets | 22/27 | €52,739 | €32,574 | -€20,165 | -38.2% |
| Plant, machinery and equipment | 23 | €3,394 | €2,263 | -€1,131 | -33.3% |
| Furniture and vehicles | 24 | €49,345 | €30,311 | -€19,034 | -38.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €109,848 | €134,594 | +€24,746 | +22.5% |
| Amounts receivable within one year | 40/41 | €14,893 | €101,371 | +€86,477 | +581% |
| Trade receivables | 40 | €12,485 | €5,910 | -€6,575 | -52.7% |
| Other amounts receivable | 41 | €2,409 | €95,461 | +€93,052 | +3,863% |
| Cash at bank and in hand | 54/58 | €91,194 | €29,711 | -€61,483 | -67.4% |
| Deferred charges and accrued income | 490/1 | €3,761 | €3,512 | -€249 | -6.6% |
| Total equity and liabilities | 10/49 | €162,613 | €167,193 | +€4,580 | +2.8% |
| Equity | 10/15 | €49,857 | €34,382 | -€15,475 | -31.0% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,857 | €12,382 | -€15,475 | -55.6% |
| Amounts payable | 17/49 | €112,756 | €132,811 | +€20,055 | +17.8% |
| Amounts payable after more than one year | 17 | €17,369 | - | -€17,369 | |
| Financial debts | 170/4 | €17,369 | - | -€17,369 | |
| Amounts payable within one year | 42/48 | €95,387 | €132,811 | +€37,424 | +39.2% |
| Current portion of amounts payable after more than one year | 42 | €36,330 | €36,438 | +€108 | +0.3% |
| Trade debts | 44 | €8,663 | €1,373 | -€7,290 | -84.2% |
| Suppliers | 440/4 | €6,306 | €1,373 | -€4,933 | -78.2% |
| Bills of exchange payable | 441 | €2,357 | - | -€2,357 | |
| Taxes, remuneration and social security | 45 | €44,068 | - | -€44,068 | |
| Taxes | 450/3 | €44,068 | - | -€44,068 | |
| Other amounts payable | 47/48 | €6,325 | €95,000 | +€88,675 | +1,402% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,583 | €26,613 | +€4,031 | +17.8% |
| Other operating charges | 640/8 | €1,734 | €1,848 | +€114 | +6.6% |
| Gross operating margin | 9900 | €138,370 | €134,007 | -€4,363 | -3.2% |
| Operating profit (loss) | 9901 | €114,054 | €105,545 | -€8,508 | -7.5% |
| Financial income | 75/76B | €3,635 | €3,101 | -€534 | -14.7% |
| Recurring financial income | 75 | €3,635 | €3,101 | -€534 | -14.7% |
| Financial charges | 65/66B | €1,604 | €3,231 | +€1,627 | +101% |
| Recurring financial charges | 65 | €1,604 | €3,231 | +€1,627 | +101% |
| Profit (loss) for the period before taxes | 9903 | €116,085 | €105,416 | -€10,669 | -9.2% |
| Income taxes | 67/77 | €28,024 | €25,890 | -€2,134 | -7.6% |
| Profit (loss) for the period | 9904 | €88,061 | €79,525 | -€8,535 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €88,061 | €79,525 | -€8,535 | -9.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.