DENTAL SI: what changed
DENTAL SI
Largest movements
- Current investments +€13,039
up €13,039 (+19.0%), from €68,798 to €81,837
- Cash +€5,802
up €5,802 (+117%), from €4,979 to €10,781
mainly Net result for the year (+€33,839) and Other debts (+€11,053)
- Tangible fixed assets -€3,232
down €3,232 (-35.3%), from €9,145 to €5,913
- Deferred charges and accrued income -€2,622
down €2,622 (-60.9%), from €4,303 to €1,681
- Other debts +€11,053
up €11,053 (+126%), from €8,787 to €19,840
- Reserves +€6,697
up €6,697 (+14.4%), from €46,540 to €53,237
- Debts after one year -€1,902
no longer reported in 2025 (was €1,902)
- Current portion of long-term debt -€1,845
down €1,845 (-49.2%), from €3,747 to €1,902
- Gross operating margin +€6,895
up €6,895 (+14.5%), from €47,546 to €54,441
- Other operating charges +€1,156
up €1,156 (+108%), from €1,072 to €2,228
- Depreciation -€956
down €956 (-11.5%), from €8,299 to €7,343
- Taxes +€578
up €578 (+5.8%), from €9,925 to €10,503
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 | €91,433 | €105,456 | +€14,023 | +15.3% |
| Fixed assets | 21/28 | €11,545 | €8,313 | -€3,232 | -28.0% |
| Intangible fixed assets | 21 | €2,400 | €2,400 | = | 0.0% |
| Tangible fixed assets | 22/27 | €9,145 | €5,913 | -€3,232 | -35.3% |
| Furniture and vehicles | 24 | €9,145 | €5,913 | -€3,232 | -35.3% |
| Current assets | 29/58 | €79,888 | €97,143 | +€17,255 | +21.6% |
| Amounts receivable within one year | 40/41 | €1,808 | €2,844 | +€1,036 | +57.3% |
| Trade receivables | 40 | €1,808 | €1,370 | -€438 | -24.2% |
| Other amounts receivable | 41 | - | €1,474 | +€1,474 | |
| Current investments | 50/53 | €68,798 | €81,837 | +€13,039 | +19.0% |
| Cash at bank and in hand | 54/58 | €4,979 | €10,781 | +€5,802 | +117% |
| Deferred charges and accrued income | 490/1 | €4,303 | €1,681 | -€2,622 | -60.9% |
| Total equity and liabilities | 10/49 | €91,433 | €105,456 | +€14,023 | +15.3% |
| Equity | 10/15 | €65,140 | €71,837 | +€6,697 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,540 | €53,237 | +€6,697 | +14.4% |
| Distributable reserves | 133 | €46,540 | €53,237 | +€6,697 | +14.4% |
| Amounts payable | 17/49 | €26,293 | €33,619 | +€7,326 | +27.9% |
| Amounts payable after more than one year | 17 | €1,902 | - | -€1,902 | |
| Financial debts | 170/4 | €1,902 | - | -€1,902 | |
| Amounts payable within one year | 42/48 | €24,391 | €33,619 | +€9,228 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €3,747 | €1,902 | -€1,845 | -49.2% |
| Trade debts | 44 | €1,396 | €1,588 | +€192 | +13.8% |
| Suppliers | 440/4 | €1,396 | €1,588 | +€192 | +13.8% |
| Taxes, remuneration and social security | 45 | €10,461 | €10,289 | -€172 | -1.6% |
| Taxes | 450/3 | €10,296 | €9,879 | -€417 | -4.1% |
| Remuneration and social security | 454/9 | €165 | €410 | +€245 | +148% |
| Other amounts payable | 47/48 | €8,787 | €19,840 | +€11,053 | +126% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,299 | €7,343 | -€956 | -11.5% |
| Other operating charges | 640/8 | €1,072 | €2,228 | +€1,156 | +108% |
| Gross operating margin | 9900 | €47,546 | €54,441 | +€6,895 | +14.5% |
| Operating profit (loss) | 9901 | €38,175 | €44,870 | +€6,695 | +17.5% |
| Financial income | 75/76B | €620 | €607 | -€13 | -2.1% |
| Recurring financial income | 75 | €620 | €607 | -€13 | -2.1% |
| Financial charges | 65/66B | €1,197 | €1,135 | -€62 | -5.2% |
| Recurring financial charges | 65 | €1,197 | €1,135 | -€62 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €37,598 | €44,342 | +€6,744 | +17.9% |
| Income taxes | 67/77 | €9,925 | €10,503 | +€578 | +5.8% |
| Profit (loss) for the period | 9904 | €27,673 | €33,839 | +€6,166 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,673 | €33,839 | +€6,166 | +22.3% |
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 3 November 2026 via checked.be.