DENTALAND: what changed
Two fiscal 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.
DENTALAND
Largest movements
- Cash +€57,650
up €57,650 (+129931.2%), from €44 to €57,695
mainly Other debts (+€44,818) and Net result for the year (+€38,391)
- Tangible fixed assets -€14,491
down €14,491 (-60.1%), from €24,127 to €9,635
of which Furniture and vehicles: -€14,744
- Receivables within one year +€3,719
up €3,719 (+7.6%), from €48,666 to €52,385
of which Trade receivables: +€18,515
- Other debts +€44,818
up €44,818 (+10374.5%), from €432 to €45,250
- Tax, wage and social debts +€9,831
up €9,831 (+61.5%), from €15,997 to €25,828
of which Taxes: +€12,031
- Profit (loss) carried forward -€6,609
down €6,609 (-12.6%), from €52,509 to €45,900
- Other operating charges +€6,632
up €6,632 (+980.6%), from €676 to €7,308
- Gross operating margin -€4,529
down €4,529 (-6.9%), from €65,338 to €60,809
- Depreciation -€1,599
down €1,599 (-41.3%), from €3,873 to €2,274
- Taxes -€965
down €965 (-7.4%), from €12,997 to €12,031
- Financial charges +€753
up €753 (+1445.9%), from €52 to €805
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.
Cash bridge derived
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 | €73,025 | €120,215 | +€47,190 | +64.6% |
| Fixed assets | 21/28 | €24,127 | €9,635 | -€14,491 | -60.1% |
| Tangible fixed assets | 22/27 | €24,127 | €9,635 | -€14,491 | -60.1% |
| Furniture and vehicles | 24 | €14,744 | - | -€14,744 | |
| Other tangible fixed assets | 26 | €9,383 | €9,635 | +€253 | +2.7% |
| Current assets | 29/58 | €48,898 | €110,579 | +€61,681 | +126.1% |
| Amounts receivable within one year | 40/41 | €48,666 | €52,385 | +€3,719 | +7.6% |
| Trade receivables | 40 | €16,332 | €34,847 | +€18,515 | +113.4% |
| Other amounts receivable | 41 | €32,334 | €17,538 | -€14,796 | -45.8% |
| Cash at bank and in hand | 54/58 | €44 | €57,695 | +€57,650 | +129931.2% |
| Deferred charges and accrued income | 490/1 | €188 | €499 | +€311 | +165.5% |
| Total equity and liabilities | 10/49 | €73,025 | €120,215 | +€47,190 | +64.6% |
| Equity | 10/15 | €55,009 | €48,400 | -€6,609 | -12.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,509 | €45,900 | -€6,609 | -12.6% |
| Amounts payable | 17/49 | €18,016 | €71,815 | +€53,799 | +298.6% |
| Amounts payable within one year | 42/48 | €18,016 | €71,815 | +€53,799 | +298.6% |
| Trade debts | 44 | €1,588 | €737 | -€851 | -53.6% |
| Suppliers | 440/4 | €1,588 | €737 | -€851 | -53.6% |
| Taxes, remuneration and social security | 45 | €15,997 | €25,828 | +€9,831 | +61.5% |
| Taxes | 450/3 | €12,997 | €25,028 | +€12,031 | +92.6% |
| Remuneration and social security | 454/9 | €3,000 | €800 | -€2,200 | -73.3% |
| Other amounts payable | 47/48 | €432 | €45,250 | +€44,818 | +10374.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,873 | €2,274 | -€1,599 | -41.3% |
| Other operating charges | 640/8 | €676 | €7,308 | +€6,632 | +980.6% |
| Gross operating margin | 9900 | €65,338 | €60,809 | -€4,529 | -6.9% |
| Operating profit (loss) | 9901 | €60,789 | €51,227 | -€9,562 | -15.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €52 | €805 | +€753 | +1445.9% |
| Recurring financial charges | 65 | €52 | €805 | +€753 | +1445.9% |
| Profit (loss) for the period before taxes | 9903 | €60,737 | €50,422 | -€10,315 | -17.0% |
| Income taxes | 67/77 | €12,997 | €12,031 | -€965 | -7.4% |
| Profit (loss) for the period | 9904 | €47,740 | €38,391 | -€9,349 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,740 | €38,391 | -€9,349 | -19.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.