DENTALARTS: 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.
What changed
DENTALARTS
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€75,589
2024 · €58,769+€16,820
Equity
€866,121
2024 · €790,532+€75,589
Cash
€5,709
2024 · €4,899+€810
Balance sheet total
€940,346
2024 · €828,106+€112,240
Largest movements
Assets
- Receivables within one year +€113,028
up €113,028 (+14.0%), from €806,092 to €919,120
of which Other amounts receivable: +€111,328
Equity and liabilities
- Profit (loss) carried forward +€75,589
up €75,589 (+11.9%), from €636,520 to €712,109
- Tax, wage and social debts +€15,371
up €15,371 (+181%), from €8,472 to €23,843
- Current portion of long-term debt +€12,344
new in 2025: €12,344
- Debts after one year +€9,664
new in 2025: €9,664
Income statement
- Gross operating margin +€25,194
up €25,194 (+26.8%), from €93,892 to €119,085
- Taxes +€6,899
up €6,899 (+43.2%), from €15,972 to €22,871
- Financial charges +€2,148
up €2,148 (+19.7%), from €10,931 to €13,079
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.
Result 2024
€58,769
Gross operating margin
+€25,194
Depreciation
-€665
Other operating charges
-€23
Other operating items
+€1,362
Financial income
-€1
Financial charges
-€2,148
Taxes
-€6,899
Result 2025
€75,589
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€20,879
Investment
-€1,319
Financing
+€23,008
Cash 2024
€4,899
From operations (derived)
-€20,879
Net result for the year
+€75,589
Depreciation
+€4,438
Stocks and contracts
-€136
Receivables within one year
-€113,028
Deferred charges and accrued income
-€1,385
Trade debts
-€1,728
Tax, wage and social debts
+€15,371
Investment (derived)
-€1,319
Investment in fixed assets (net)
-€1,319
Financing
+€23,008
Debts after one year
+€9,664
Current portion of long-term debt
+€12,344
Short-term financial debts
+€1,000
Cash 2025
€5,709
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €828,106 | €940,346 | +€112,240 | +13.6% |
| Fixed assets | 21/28 | €15,236 | €12,117 | -€3,119 | -20.5% |
| Tangible fixed assets | 22/27 | €11,674 | €8,555 | -€3,119 | -26.7% |
| Land and buildings | 22 | €75 | - | -€75 | |
| Plant, machinery and equipment | 23 | €3,464 | €3,671 | +€207 | +6.0% |
| Furniture and vehicles | 24 | €8,134 | €4,883 | -€3,251 | -40.0% |
| Financial fixed assets | 28 | €3,562 | €3,562 | = | 0.0% |
| Current assets | 29/58 | €812,870 | €928,229 | +€115,359 | +14.2% |
| Stocks and contracts in progress | 3 | €990 | €1,126 | +€136 | +13.7% |
| Stocks | 30/36 | €990 | €1,126 | +€136 | +13.7% |
| Amounts receivable within one year | 40/41 | €806,092 | €919,120 | +€113,028 | +14.0% |
| Trade receivables | 40 | - | €1,701 | +€1,701 | |
| Other amounts receivable | 41 | €806,092 | €917,420 | +€111,328 | +13.8% |
| Cash at bank and in hand | 54/58 | €4,899 | €5,709 | +€810 | +16.5% |
| Deferred charges and accrued income | 490/1 | €889 | €2,275 | +€1,385 | +156% |
| Total equity and liabilities | 10/49 | €828,106 | €940,346 | +€112,240 | +13.6% |
| Equity | 10/15 | €790,532 | €866,121 | +€75,589 | +9.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €147,812 | €147,812 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €145,952 | €145,952 | = | 0.0% |
| Profit (loss) carried forward | 14 | €636,520 | €712,109 | +€75,589 | +11.9% |
| Amounts payable | 17/49 | €37,574 | €74,225 | +€36,651 | +97.5% |
| Amounts payable after more than one year | 17 | - | €9,664 | +€9,664 | |
| Financial debts | 170/4 | - | €9,664 | +€9,664 | |
| Amounts payable within one year | 42/48 | €37,574 | €64,560 | +€26,986 | +71.8% |
| Current portion of amounts payable after more than one year | 42 | - | €12,344 | +€12,344 | |
| Financial debts | 43 | €24,000 | €25,000 | +€1,000 | +4.2% |
| Credit institutions | 430/8 | €24,000 | €25,000 | +€1,000 | +4.2% |
| Trade debts | 44 | €5,102 | €3,374 | -€1,728 | -33.9% |
| Suppliers | 440/4 | €5,102 | €3,374 | -€1,728 | -33.9% |
| Taxes, remuneration and social security | 45 | €8,472 | €23,843 | +€15,371 | +181% |
| Taxes | 450/3 | €8,472 | €23,843 | +€15,371 | +181% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,773 | €4,438 | +€665 | +17.6% |
| Other operating charges | 640/8 | €3,085 | €3,108 | +€23 | +0.7% |
| Non-recurring operating charges | 66A | €1,362 | - | -€1,362 | |
| Gross operating margin | 9900 | €93,892 | €119,085 | +€25,194 | +26.8% |
| Operating profit (loss) | 9901 | €85,671 | €111,539 | +€25,868 | +30.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -64.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -64.7% |
| Financial charges | 65/66B | €10,931 | €13,079 | +€2,148 | +19.7% |
| Recurring financial charges | 65 | €10,931 | €13,079 | +€2,148 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €74,741 | €98,460 | +€23,719 | +31.7% |
| Income taxes | 67/77 | €15,972 | €22,871 | +€6,899 | +43.2% |
| Profit (loss) for the period | 9904 | €58,769 | €75,589 | +€16,820 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,769 | €75,589 | +€16,820 | +28.6% |
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 25 October 2026 via checked.be.