DentalBel: 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.
DentalBel
Largest movements
- Current investments +€750,000
up €750,000 (+75.0%), from €1.0m to €1.8m
- Cash +€541,776
up €541,776 (+126%), from €431,409 to €973,185
mainly Debts after one year (+€1.1m) and Trade debts (+€274,815)
- Receivables within one year +€180,240
up €180,240 (+14.7%), from €1.2m to €1.4m
of which Other amounts receivable: +€236,287
- Stocks and contracts +€129,606
up €129,606 (+99.2%), from €130,595 to €260,200
- Debts after one year +€1.1m
new in 2024: €1.1m
- Trade debts +€274,815
up €274,815 (+227%), from €120,821 to €395,636
- Other debts +€165,143
up €165,143 (+15.8%), from €1.0m to €1.2m
- Profit (loss) carried forward +€127,898
up €127,898 (+267%), from €47,983 to €175,882
- Tax, wage and social debts -€74,333
down €74,333 (-58.7%), from €126,634 to €52,301
- Gross operating margin +€96,323
up €96,323 (+128%), from €75,401 to €171,723
- Financial charges +€93,920
up €93,920 (+8,747%), from €1,074 to €94,994
- Financial income +€75,422
up €75,422 (+290%), from €26,017 to €101,439
- Taxes +€17,304
up €17,304 (+60.7%), from €28,499 to €45,803
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,792,437 | €4,412,984 | +€1.6m | +58.0% |
| Fixed assets | 21/28 | €4,593 | €22,973 | +€18,380 | +400% |
| Intangible fixed assets | 21 | €3,825 | €1,825 | -€2,000 | -52.3% |
| Tangible fixed assets | 22/27 | €743 | €3,122 | +€2,380 | +321% |
| Furniture and vehicles | 24 | €743 | €3,122 | +€2,380 | +321% |
| Financial fixed assets | 28 | €25 | €18,025 | +€18,000 | +72,000% |
| Current assets | 29/58 | €2,787,844 | €4,390,011 | +€1.6m | +57.5% |
| Stocks and contracts in progress | 3 | €130,595 | €260,200 | +€129,606 | +99.2% |
| Stocks | 30/36 | €130,595 | €260,200 | +€129,606 | +99.2% |
| Amounts receivable within one year | 40/41 | €1,225,840 | €1,406,080 | +€180,240 | +14.7% |
| Trade receivables | 40 | €262,433 | €206,386 | -€56,047 | -21.4% |
| Other amounts receivable | 41 | €963,407 | €1,199,694 | +€236,287 | +24.5% |
| Current investments | 50/53 | €1,000,000 | €1,750,000 | +€750,000 | +75.0% |
| Cash at bank and in hand | 54/58 | €431,409 | €973,185 | +€541,776 | +126% |
| Deferred charges and accrued income | 490/1 | - | €546 | +€546 | |
| Total equity and liabilities | 10/49 | €2,792,437 | €4,412,984 | +€1.6m | +58.0% |
| Equity | 10/15 | €1,453,774 | €1,581,673 | +€127,898 | +8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,387,191 | €1,387,191 | = | 0.0% |
| Non-distributable reserves | 130/1 | €628 | €628 | = | 0.0% |
| Reserves not available under the articles | 1311 | €628 | €628 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,045,554 | €670,864 | -€374,690 | -35.8% |
| Distributable reserves | 133 | €341,010 | €715,700 | +€374,690 | +110% |
| Profit (loss) carried forward | 14 | €47,983 | €175,882 | +€127,898 | +267% |
| Amounts payable | 17/49 | €1,338,662 | €2,831,311 | +€1.5m | +112% |
| Amounts payable after more than one year | 17 | - | €1,127,023 | +€1.1m | |
| Financial debts | 170/4 | - | €1,127,023 | +€1.1m | |
| Amounts payable within one year | 42/48 | €1,338,662 | €1,704,288 | +€365,626 | +27.3% |
| Trade debts | 44 | €120,821 | €395,636 | +€274,815 | +227% |
| Suppliers | 440/4 | €120,821 | €395,636 | +€274,815 | +227% |
| Advances received on contracts in progress | 46 | €42,988 | €42,988 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €126,634 | €52,301 | -€74,333 | -58.7% |
| Taxes | 450/3 | €126,634 | €52,301 | -€74,333 | -58.7% |
| Other amounts payable | 47/48 | €1,048,220 | €1,213,363 | +€165,143 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,151 | €3,260 | -€891 | -21.5% |
| Other operating charges | 640/8 | €92 | €1,207 | +€1,115 | +1,208% |
| Gross operating margin | 9900 | €75,401 | €171,723 | +€96,323 | +128% |
| Operating profit (loss) | 9901 | €71,157 | €167,257 | +€96,099 | +135% |
| Financial income | 75/76B | €26,017 | €101,439 | +€75,422 | +290% |
| Recurring financial income | 75 | €26,017 | €101,439 | +€75,422 | +290% |
| Financial charges | 65/66B | €1,074 | €94,994 | +€93,920 | +8,747% |
| Recurring financial charges | 65 | €1,074 | €94,994 | +€93,920 | +8,747% |
| Profit (loss) for the period before taxes | 9903 | €96,101 | €173,702 | +€77,601 | +80.7% |
| Income taxes | 67/77 | €28,499 | €45,803 | +€17,304 | +60.7% |
| Profit (loss) for the period | 9904 | €67,601 | €127,898 | +€60,297 | +89.2% |
| Transfer from tax-exempt reserves | 789 | €341,010 | €374,690 | +€33,680 | +9.9% |
| Transfer to tax-exempt reserves | 689 | €5,684 | - | -€5,684 | |
| Profit (loss) for the period to be appropriated | 9905 | €402,928 | €502,588 | +€99,661 | +24.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.