DENTALART: 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.
DENTALART
Largest movements
- Tangible fixed assets +€164,863
up €164,863 (+34.0%), from €485,452 to €650,315
of which Assets under construction and advance payments: +€186,359
- Intangible fixed assets -€17,000
down €17,000 (-16.4%), from €103,417 to €86,417
- Debts after one year +€126,763
up €126,763 (+46.0%), from €275,722 to €402,485
- Profit (loss) carried forward +€45,104
up €45,104 (+22.1%), from €203,750 to €248,854
- Current portion of long-term debt -€22,793
down €22,793 (-45.4%), from €50,256 to €27,463
- Tax, wage and social debts -€8,564
down €8,564 (-36.8%), from €23,274 to €14,710
of which Taxes: -€9,609
- Purchases and services +€12,774
up €12,774 (+3.3%), from €386,607 to €399,381
- Gross operating margin -€12,394
down €12,394 (-6.9%), from €178,677 to €166,283
- Taxes -€12,379
down €12,379 (-58.6%), from €21,123 to €8,744
- Depreciation +€9,732
up €9,732 (+16.3%), from €59,686 to €69,418
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 | €656,103 | €801,715 | +€145,612 | +22.2% |
| Fixed assets | 21/28 | €591,848 | €739,711 | +€147,863 | +25.0% |
| Intangible fixed assets | 21 | €103,417 | €86,417 | -€17,000 | -16.4% |
| Tangible fixed assets | 22/27 | €485,452 | €650,315 | +€164,863 | +34.0% |
| Land and buildings | 22 | €359,389 | €367,150 | +€7,761 | +2.2% |
| Plant, machinery and equipment | 23 | €92,607 | €70,487 | -€22,120 | -23.9% |
| Furniture and vehicles | 24 | €16,014 | €10,398 | -€5,616 | -35.1% |
| Other tangible fixed assets | 26 | €5,813 | €4,293 | -€1,520 | -26.2% |
| Assets under construction and advance payments | 27 | €11,628 | €197,987 | +€186,359 | +1,603% |
| Financial fixed assets | 28 | €2,980 | €2,980 | = | 0.0% |
| Current assets | 29/58 | €64,255 | €62,004 | -€2,251 | -3.5% |
| Amounts receivable within one year | 40/41 | €39,735 | €40,150 | +€415 | +1.0% |
| Trade receivables | 40 | €39,735 | €40,150 | +€415 | +1.0% |
| Cash at bank and in hand | 54/58 | €20,074 | €17,117 | -€2,957 | -14.7% |
| Deferred charges and accrued income | 490/1 | €4,445 | €4,736 | +€291 | +6.5% |
| Total equity and liabilities | 10/49 | €656,103 | €801,715 | +€145,612 | +22.2% |
| Equity | 10/15 | €242,750 | €287,854 | +€45,104 | +18.6% |
| Contributions | 10/11 | €39,000 | €39,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,750 | €248,854 | +€45,104 | +22.1% |
| Amounts payable | 17/49 | €413,353 | €513,861 | +€100,508 | +24.3% |
| Amounts payable after more than one year | 17 | €275,722 | €402,485 | +€126,763 | +46.0% |
| Financial debts | 170/4 | €275,722 | €402,485 | +€126,763 | +46.0% |
| Amounts payable within one year | 42/48 | €137,631 | €111,377 | -€26,254 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €50,256 | €27,463 | -€22,793 | -45.4% |
| Trade debts | 44 | €34,243 | €39,194 | +€4,951 | +14.5% |
| Suppliers | 440/4 | €34,243 | €39,194 | +€4,951 | +14.5% |
| Taxes, remuneration and social security | 45 | €23,274 | €14,710 | -€8,564 | -36.8% |
| Taxes | 450/3 | €23,273 | €13,664 | -€9,609 | -41.3% |
| Remuneration and social security | 454/9 | €0 | €1,046 | +€1,046 | +348,567% |
| Other amounts payable | 47/48 | €29,858 | €30,009 | +€151 | +0.5% |
| Turnover | 70 | €565,285 | €563,134 | -€2,151 | -0.4% |
| Non-recurring operating income | 76A | - | €2,530 | +€2,530 | |
| Goods, raw materials, services and sundry goods | 60/61 | €386,607 | €399,381 | +€12,774 | +3.3% |
| Remuneration, social security and pensions | 62 | €18,203 | €18,643 | +€440 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,686 | €69,418 | +€9,732 | +16.3% |
| Other operating charges | 640/8 | €2,954 | €5,163 | +€2,209 | +74.8% |
| Non-recurring operating charges | 66A | €80 | €2,508 | +€2,429 | +3,055% |
| Gross operating margin | 9900 | €178,677 | €166,283 | -€12,394 | -6.9% |
| Operating profit (loss) | 9901 | €97,755 | €70,551 | -€27,204 | -27.8% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €16,279 | €16,703 | +€424 | +2.6% |
| Recurring financial charges | 65 | €16,279 | €16,703 | +€424 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €81,477 | €53,848 | -€27,629 | -33.9% |
| Income taxes | 67/77 | €21,123 | €8,744 | -€12,379 | -58.6% |
| Profit (loss) for the period | 9904 | €60,354 | €45,103 | -€15,251 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,354 | €45,103 | -€15,251 | -25.3% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.