Dentalan: 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.
Dentalan
Largest movements
- Cash +€61,211
up €61,211 (+91.9%), from €66,618 to €127,828
mainly Other debts (+€124,299) and Depreciation (+€48,319)
- Tangible fixed assets -€27,661
down €27,661 (-13.0%), from €213,018 to €185,356
of which Land and buildings: -€21,939
- Other debts +€124,299
up €124,299 (+23,110%), from €538 to €124,837
- Reserves -€52,159
down €52,159 (-20.3%), from €257,496 to €205,337
- Debts after one year -€33,562
down €33,562 (-18.2%), from €183,928 to €150,365
- Current portion of long-term debt -€8,780
down €8,780 (-20.7%), from €42,342 to €33,562
- Tax, wage and social debts -€7,001
down €7,001 (-57.4%), from €12,201 to €5,200
of which Remuneration and social security: -€7,761
- Gross operating margin +€39,910
up €39,910 (+20.8%), from €191,468 to €231,378
- Financial charges +€27,181
up €27,181 (+44.2%), from €61,451 to €88,632
- Depreciation -€9,089
down €9,089 (-15.8%), from €57,408 to €48,319
- Taxes +€6,399
up €6,399 (+100%), from €6,376 to €12,775
- Staff costs -€5,031
down €5,031 (-8.2%), from €61,446 to €56,415
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 | €523,829 | €550,763 | +€26,934 | +5.1% |
| Fixed assets | 21/28 | €442,485 | €410,211 | -€32,274 | -7.3% |
| Intangible fixed assets | 21 | €229,467 | €224,855 | -€4,613 | -2.0% |
| Tangible fixed assets | 22/27 | €213,018 | €185,356 | -€27,661 | -13.0% |
| Land and buildings | 22 | €144,480 | €122,541 | -€21,939 | -15.2% |
| Plant, machinery and equipment | 23 | €2,418 | €5,261 | +€2,844 | +118% |
| Furniture and vehicles | 24 | €55,531 | €50,229 | -€5,302 | -9.5% |
| Leasing and similar rights | 25 | €10,589 | €7,325 | -€3,264 | -30.8% |
| Current assets | 29/58 | €81,345 | €140,552 | +€59,208 | +72.8% |
| Amounts receivable within one year | 40/41 | €8,624 | €3,631 | -€4,993 | -57.9% |
| Other amounts receivable | 41 | €8,624 | €3,631 | -€4,993 | -57.9% |
| Cash at bank and in hand | 54/58 | €66,618 | €127,828 | +€61,211 | +91.9% |
| Deferred charges and accrued income | 490/1 | €6,103 | €9,093 | +€2,990 | +49.0% |
| Total equity and liabilities | 10/49 | €523,829 | €550,763 | +€26,934 | +5.1% |
| Equity | 10/15 | €276,088 | €223,929 | -€52,159 | -18.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €257,496 | €205,337 | -€52,159 | -20.3% |
| Distributable reserves | 133 | €257,496 | €205,337 | -€52,159 | -20.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €247,742 | €326,835 | +€79,093 | +31.9% |
| Amounts payable after more than one year | 17 | €183,928 | €150,365 | -€33,562 | -18.2% |
| Financial debts | 170/4 | €183,928 | €150,365 | -€33,562 | -18.2% |
| Amounts payable within one year | 42/48 | €63,814 | €176,469 | +€112,655 | +177% |
| Current portion of amounts payable after more than one year | 42 | €42,342 | €33,562 | -€8,780 | -20.7% |
| Trade debts | 44 | €8,734 | €12,870 | +€4,136 | +47.4% |
| Suppliers | 440/4 | €8,734 | €12,870 | +€4,136 | +47.4% |
| Taxes, remuneration and social security | 45 | €12,201 | €5,200 | -€7,001 | -57.4% |
| Taxes | 450/3 | - | €761 | +€761 | |
| Remuneration and social security | 454/9 | €12,201 | €4,439 | -€7,761 | -63.6% |
| Other amounts payable | 47/48 | €538 | €124,837 | +€124,299 | +23,110% |
| Remuneration, social security and pensions | 62 | €61,446 | €56,415 | -€5,031 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,408 | €48,319 | -€9,089 | -15.8% |
| Other operating charges | 640/8 | €2,849 | €2,872 | +€22 | +0.8% |
| Gross operating margin | 9900 | €191,468 | €231,378 | +€39,910 | +20.8% |
| Operating profit (loss) | 9901 | €69,765 | €123,772 | +€54,008 | +77.4% |
| Financial income | 75/76B | €14 | €126 | +€112 | +801% |
| Recurring financial income | 75 | €14 | €126 | +€112 | +801% |
| Financial charges | 65/66B | €61,451 | €88,632 | +€27,181 | +44.2% |
| Recurring financial charges | 65 | €61,451 | €88,632 | +€27,181 | +44.2% |
| Profit (loss) for the period before taxes | 9903 | €8,328 | €35,266 | +€26,939 | +323% |
| Income taxes | 67/77 | €6,376 | €12,775 | +€6,399 | +100% |
| Profit (loss) for the period | 9904 | €1,952 | €22,492 | +€20,540 | +1,052% |
| Profit (loss) for the period to be appropriated | 9905 | €1,952 | €22,492 | +€20,540 | +1,052% |
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 23 October 2026 via checked.be.