DENTALAE: 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.
DENTALAE
Largest movements
- Receivables after one year +€13,219
new in 2025: €13,219
- Deferred charges and accrued income +€11,078
up €11,078 (+66.4%), from €16,676 to €27,753
- Cash +€9,475
up €9,475 (+51.0%), from €18,567 to €28,042
mainly Net result for the year (+€27,535) and Trade debts (+€4,066)
- Receivables within one year -€1,000
no longer reported in 2025 (was €1,000)
- Tangible fixed assets +€782
up €782 (+44.5%), from €1,756 to €2,538
- Reserves +€27,535
up €27,535 (+113%), from €24,396 to €51,931
- Trade debts +€4,066
up €4,066 (+125%), from €3,246 to €7,312
- Tax, wage and social debts +€1,953
up €1,953 (+20.9%), from €9,357 to €11,309
- Gross operating margin +€5,073
up €5,073 (+14.8%), from €34,293 to €39,367
- Taxes +€1,953
up €1,953 (+20.9%), from €9,357 to €11,309
- Depreciation +€430
up €430 (+4,183%), from €10 to €441
- Financial income +€424
new in 2025: €424
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 | €37,999 | €71,552 | +€33,553 | +88.3% |
| Fixed assets | 21/28 | €1,756 | €2,538 | +€782 | +44.5% |
| Tangible fixed assets | 22/27 | €1,756 | €2,538 | +€782 | +44.5% |
| Furniture and vehicles | 24 | €1,756 | €2,538 | +€782 | +44.5% |
| Current assets | 29/58 | €36,243 | €69,014 | +€32,771 | +90.4% |
| Amounts receivable after more than one year | 29 | - | €13,219 | +€13,219 | |
| Other amounts receivable | 291 | - | €13,219 | +€13,219 | |
| Amounts receivable within one year | 40/41 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | €1,000 | - | -€1,000 | |
| Cash at bank and in hand | 54/58 | €18,567 | €28,042 | +€9,475 | +51.0% |
| Deferred charges and accrued income | 490/1 | €16,676 | €27,753 | +€11,078 | +66.4% |
| Total equity and liabilities | 10/49 | €37,999 | €71,552 | +€33,553 | +88.3% |
| Equity | 10/15 | €25,396 | €52,931 | +€27,535 | +108% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €24,396 | €51,931 | +€27,535 | +113% |
| Distributable reserves | 133 | €24,396 | €51,931 | +€27,535 | +113% |
| Amounts payable | 17/49 | €12,603 | €18,621 | +€6,018 | +47.8% |
| Amounts payable within one year | 42/48 | €12,603 | €18,621 | +€6,018 | +47.8% |
| Trade debts | 44 | €3,246 | €7,312 | +€4,066 | +125% |
| Suppliers | 440/4 | €3,246 | €7,312 | +€4,066 | +125% |
| Taxes, remuneration and social security | 45 | €9,357 | €11,309 | +€1,953 | +20.9% |
| Taxes | 450/3 | €9,357 | €11,309 | +€1,953 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10 | €441 | +€430 | +4,183% |
| Other operating charges | 640/8 | €371 | €419 | +€48 | +13.0% |
| Gross operating margin | 9900 | €34,293 | €39,367 | +€5,073 | +14.8% |
| Operating profit (loss) | 9901 | €33,912 | €38,507 | +€4,595 | +13.5% |
| Financial income | 75/76B | - | €424 | +€424 | |
| Recurring financial income | 75 | - | €424 | +€424 | |
| Financial charges | 65/66B | €159 | €86 | -€73 | -45.8% |
| Recurring financial charges | 65 | €159 | €86 | -€73 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €33,753 | €38,844 | +€5,091 | +15.1% |
| Income taxes | 67/77 | €9,357 | €11,309 | +€1,953 | +20.9% |
| Profit (loss) for the period | 9904 | €24,396 | €27,535 | +€3,139 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,396 | €27,535 | +€3,139 | +12.9% |
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 16 October 2026 via checked.be.