DENTAL M: 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 M
Largest movements
- Cash +€67,408
up €67,408 (+84.4%), from €79,867 to €147,274
mainly Other debts (+€158,521) and Net result for the year (+€40,655)
- Tangible fixed assets -€24,773
down €24,773 (-34.3%), from €72,189 to €47,416
of which Furniture and vehicles: -€24,000
- Deferred charges and accrued income +€2,848
up €2,848 (+120%), from €2,382 to €5,230
- Other debts +€158,521
up €158,521 (+3,934%), from €4,029 to €162,550
- Profit (loss) carried forward -€112,914
no longer reported in 2025 (was €112,914)
- Gross operating margin +€13,860
up €13,860 (+16.6%), from €83,588 to €97,448
- Staff costs +€1,402
up €1,402 (+6.3%), from €22,083 to €23,485
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 | €156,838 | €202,320 | +€45,483 | +29.0% |
| Fixed assets | 21/28 | €74,589 | €49,816 | -€24,773 | -33.2% |
| Tangible fixed assets | 22/27 | €72,189 | €47,416 | -€24,773 | -34.3% |
| Plant, machinery and equipment | 23 | €2,227 | €1,454 | -€773 | -34.7% |
| Furniture and vehicles | 24 | €69,962 | €45,962 | -€24,000 | -34.3% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €82,249 | €152,504 | +€70,255 | +85.4% |
| Cash at bank and in hand | 54/58 | €79,867 | €147,274 | +€67,408 | +84.4% |
| Deferred charges and accrued income | 490/1 | €2,382 | €5,230 | +€2,848 | +120% |
| Total equity and liabilities | 10/49 | €156,838 | €202,320 | +€45,483 | +29.0% |
| Equity | 10/15 | €118,914 | €6,000 | -€112,914 | -95.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,914 | - | -€112,914 | |
| Amounts payable | 17/49 | €37,923 | €196,320 | +€158,397 | +418% |
| Amounts payable within one year | 42/48 | €37,923 | €196,320 | +€158,397 | +418% |
| Trade debts | 44 | €23,172 | €22,886 | -€286 | -1.2% |
| Suppliers | 440/4 | €23,172 | €22,886 | -€286 | -1.2% |
| Taxes, remuneration and social security | 45 | €10,722 | €10,884 | +€162 | +1.5% |
| Taxes | 450/3 | - | €55 | +€55 | |
| Remuneration and social security | 454/9 | €10,722 | €10,829 | +€107 | +1.0% |
| Other amounts payable | 47/48 | €4,029 | €162,550 | +€158,521 | +3,934% |
| Remuneration, social security and pensions | 62 | €22,083 | €23,485 | +€1,402 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,750 | €24,773 | +€23 | +0.1% |
| Other operating charges | 640/8 | €262 | €701 | +€439 | +168% |
| Gross operating margin | 9900 | €83,588 | €97,448 | +€13,860 | +16.6% |
| Operating profit (loss) | 9901 | €36,493 | €48,489 | +€11,996 | +32.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €544 | €110 | -€434 | -79.8% |
| Recurring financial charges | 65 | €544 | €110 | -€434 | -79.8% |
| Profit (loss) for the period before taxes | 9903 | €35,949 | €48,379 | +€12,430 | +34.6% |
| Income taxes | 67/77 | €7,761 | €7,724 | -€36 | -0.5% |
| Profit (loss) for the period | 9904 | €28,189 | €40,655 | +€12,466 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,189 | €40,655 | +€12,466 | +44.2% |
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 20 October 2026 via checked.be.