DENTAL TECHNIK: 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 TECHNIK
Largest movements
- Cash +€4,385
up €4,385 (+20.8%), from €21,057 to €25,442
mainly Net result for the year (+€22,105) and Depreciation (+€4,168)
- Tangible fixed assets -€2,794
down €2,794 (-1.4%), from €194,937 to €192,143
of which Land and buildings: -€2,285
- Profit (loss) carried forward +€22,105
up €22,105 (+37.4%), from -€59,130 to -€37,026
- Debts after one year -€21,945
down €21,945 (-18.9%), from €116,233 to €94,288
- Trade debts +€3,885
up €3,885 (+54.2%), from €7,167 to €11,052
- Gross operating margin +€10,211
up €10,211 (+28.0%), from €36,506 to €46,716
- Staff costs +€5,196
new in 2025: €5,196
- Taxes +€3,151
up €3,151 (+79.1%), from €3,985 to €7,136
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 | €220,917 | €223,906 | +€2,989 | +1.4% |
| Fixed assets | 21/28 | €194,937 | €192,143 | -€2,794 | -1.4% |
| Tangible fixed assets | 22/27 | €194,937 | €192,143 | -€2,794 | -1.4% |
| Land and buildings | 22 | €193,040 | €190,755 | -€2,285 | -1.2% |
| Plant, machinery and equipment | 23 | €1,790 | €1,389 | -€401 | -22.4% |
| Furniture and vehicles | 24 | €107 | - | -€107 | |
| Current assets | 29/58 | €25,980 | €31,763 | +€5,783 | +22.3% |
| Amounts receivable within one year | 40/41 | €3,627 | €3,064 | -€564 | -15.5% |
| Trade receivables | 40 | €3,509 | €1,526 | -€1,983 | -56.5% |
| Other amounts receivable | 41 | €118 | €1,538 | +€1,420 | +1,198% |
| Cash at bank and in hand | 54/58 | €21,057 | €25,442 | +€4,385 | +20.8% |
| Deferred charges and accrued income | 490/1 | €1,296 | €3,258 | +€1,962 | +151% |
| Total equity and liabilities | 10/49 | €220,917 | €223,906 | +€2,989 | +1.4% |
| Equity | 10/15 | €67,931 | €90,036 | +€22,105 | +32.5% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €27,904 | €27,904 | = | 0.0% |
| Non-distributable reserves | 130/1 | €956 | €956 | = | 0.0% |
| Legal reserve | 130 | €956 | €956 | = | 0.0% |
| Distributable reserves | 133 | €26,948 | €26,948 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,130 | -€37,026 | +€22,105 | +37.4% |
| Amounts payable | 17/49 | €152,986 | €133,871 | -€19,115 | -12.5% |
| Amounts payable after more than one year | 17 | €116,233 | €94,288 | -€21,945 | -18.9% |
| Other amounts payable | 178/9 | €116,233 | €94,288 | -€21,945 | -18.9% |
| Amounts payable within one year | 42/48 | €32,906 | €37,184 | +€4,278 | +13.0% |
| Trade debts | 44 | €7,167 | €11,052 | +€3,885 | +54.2% |
| Suppliers | 440/4 | €7,167 | €11,052 | +€3,885 | +54.2% |
| Taxes, remuneration and social security | 45 | €739 | €1,132 | +€393 | +53.1% |
| Taxes | 450/3 | €739 | €748 | +€9 | +1.2% |
| Remuneration and social security | 454/9 | - | €384 | +€384 | |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,847 | €2,398 | -€1,448 | -37.7% |
| Remuneration, social security and pensions | 62 | - | €5,196 | +€5,196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,461 | €4,168 | -€294 | -6.6% |
| Other operating charges | 640/8 | €7,566 | €7,915 | +€349 | +4.6% |
| Gross operating margin | 9900 | €36,506 | €46,716 | +€10,211 | +28.0% |
| Operating profit (loss) | 9901 | €24,478 | €29,438 | +€4,960 | +20.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -76.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -76.5% |
| Financial charges | 65/66B | €201 | €197 | -€4 | -1.8% |
| Recurring financial charges | 65 | €201 | €197 | -€4 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €24,278 | €29,241 | +€4,963 | +20.4% |
| Income taxes | 67/77 | €3,985 | €7,136 | +€3,151 | +79.1% |
| Profit (loss) for the period | 9904 | €20,293 | €22,105 | +€1,811 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,293 | €22,105 | +€1,811 | +8.9% |
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 21 October 2026 via checked.be.