DENTAL-S: what changed
DENTAL-S
Largest movements
- Cash +€78,100
up €78,100 (+168%), from €46,570 to €124,670
mainly Net result for the year (+€57,001) and Contributions, distributions and other (+€25,699)
- Tangible fixed assets -€21,916
down €21,916 (-56.9%), from €38,498 to €16,582
of which Plant, machinery and equipment: -€15,833
- Receivables within one year -€12,753
down €12,753 (-22.0%), from €58,086 to €45,333
of which Trade receivables: -€11,859
- Intangible fixed assets -€9,891
down €9,891 (-24.3%), from €40,750 to €30,860
- Deferred charges and accrued income +€2,233
up €2,233 (+317%), from €705 to €2,938
- Profit (loss) carried forward +€82,700
up €82,700 (+115%), from €71,707 to €154,407
- Other debts -€43,179
down €43,179 (-49.8%), from €86,755 to €43,575
- Tax, wage and social debts +€10,556
up €10,556 (+79,009%), from €13 to €10,569
of which Remuneration and social security: +€7,265
- Accrued charges and deferred income -€8,980
no longer reported in 2025 (was €8,980)
- Trade debts -€5,323
down €5,323 (-35.1%), from €15,155 to €9,833
- Staff costs -€25,208
down €25,208 (-18.7%), from €134,991 to €109,783
- Gross operating margin +€5,462
up €5,462 (+2.8%), from €194,837 to €200,299
- Turnover +€5,142
up €5,142 (+1.7%), from €305,091 to €310,233
- Taxes +€4,213
up €4,213 (+42.0%), from €10,036 to €14,249
- Depreciation -€3,823
down €3,823 (-17.6%), from €21,664 to €17,841
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 | €184,610 | €220,383 | +€35,773 | +19.4% |
| Fixed assets | 21/28 | €79,248 | €47,442 | -€31,806 | -40.1% |
| Intangible fixed assets | 21 | €40,750 | €30,860 | -€9,891 | -24.3% |
| Tangible fixed assets | 22/27 | €38,498 | €16,582 | -€21,916 | -56.9% |
| Plant, machinery and equipment | 23 | €32,415 | €16,582 | -€15,833 | -48.8% |
| Furniture and vehicles | 24 | €6,083 | €0 | -€6,083 | -100% |
| Current assets | 29/58 | €105,362 | €172,941 | +€67,580 | +64.1% |
| Amounts receivable within one year | 40/41 | €58,086 | €45,333 | -€12,753 | -22.0% |
| Trade receivables | 40 | €57,192 | €45,333 | -€11,859 | -20.7% |
| Other amounts receivable | 41 | €894 | €0 | -€894 | -100% |
| Cash at bank and in hand | 54/58 | €46,570 | €124,670 | +€78,100 | +168% |
| Deferred charges and accrued income | 490/1 | €705 | €2,938 | +€2,233 | +317% |
| Total equity and liabilities | 10/49 | €184,610 | €220,383 | +€35,773 | +19.4% |
| Equity | 10/15 | €73,707 | €156,407 | +€82,700 | +112% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,707 | €154,407 | +€82,700 | +115% |
| Amounts payable | 17/49 | €110,903 | €63,977 | -€46,926 | -42.3% |
| Amounts payable within one year | 42/48 | €101,923 | €63,977 | -€37,946 | -37.2% |
| Trade debts | 44 | €15,155 | €9,833 | -€5,323 | -35.1% |
| Suppliers | 440/4 | €15,155 | €9,833 | -€5,323 | -35.1% |
| Taxes, remuneration and social security | 45 | €13 | €10,569 | +€10,556 | +79,009% |
| Taxes | 450/3 | €1 | €3,292 | +€3,291 | +357,710% |
| Remuneration and social security | 454/9 | €12 | €7,277 | +€7,265 | +58,398% |
| Other amounts payable | 47/48 | €86,755 | €43,575 | -€43,179 | -49.8% |
| Accrued charges and deferred income | 492/3 | €8,980 | - | -€8,980 | |
| Turnover | 70 | €305,091 | €310,233 | +€5,142 | +1.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €119,108 | €116,736 | -€2,373 | -2.0% |
| Remuneration, social security and pensions | 62 | €134,991 | €109,783 | -€25,208 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,664 | €17,841 | -€3,823 | -17.6% |
| Other operating charges | 640/8 | €1,675 | €1,363 | -€312 | -18.6% |
| Gross operating margin | 9900 | €194,837 | €200,299 | +€5,462 | +2.8% |
| Operating profit (loss) | 9901 | €36,506 | €71,311 | +€34,805 | +95.3% |
| Financial income | 75/76B | €62 | €201 | +€139 | +223% |
| Recurring financial income | 75 | €62 | €201 | +€139 | +223% |
| Financial charges | 65/66B | €28 | €262 | +€234 | +838% |
| Recurring financial charges | 65 | €28 | €262 | +€234 | +838% |
| Profit (loss) for the period before taxes | 9903 | €36,540 | €71,250 | +€34,710 | +95.0% |
| Income taxes | 67/77 | €10,036 | €14,249 | +€4,213 | +42.0% |
| Profit (loss) for the period | 9904 | €26,505 | €57,001 | +€30,496 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €26,505 | €57,001 | +€30,496 | +115% |
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.