DentalBRN: 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.
DentalBRN
Largest movements
- Cash +€4,320
up €4,320 (+12.9%), from €33,618 to €37,938
mainly Net result for the year (+€12,576) and Trade debts (+€1,554)
- Current investments +€3,600
up €3,600 (+1,200%), from €300 to €3,900
- Tangible fixed assets -€1,339
down €1,339 (-43.3%), from €3,094 to €1,755
of which Plant, machinery and equipment: -€1,000
- Reserves +€12,576
up €12,576 (+26.5%), from €47,453 to €60,029
- Tax, wage and social debts -€6,587
down €6,587 (-56.7%), from €11,612 to €5,025
of which Taxes: -€4,087
- Trade debts +€1,554
up €1,554 (+5,185%), from €30 to €1,584
- Gross operating margin -€13,486
down €13,486 (-38.6%), from €34,908 to €21,423
- Taxes -€2,846
down €2,846 (-38.9%), from €7,312 to €4,466
- Other operating charges +€867
up €867 (+103%), from €845 to €1,713
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 | €62,221 | €69,138 | +€6,917 | +11.1% |
| Fixed assets | 21/28 | €3,094 | €1,755 | -€1,339 | -43.3% |
| Tangible fixed assets | 22/27 | €3,094 | €1,755 | -€1,339 | -43.3% |
| Plant, machinery and equipment | 23 | €1,907 | €907 | -€1,000 | -52.4% |
| Furniture and vehicles | 24 | €1,188 | €848 | -€339 | -28.6% |
| Current assets | 29/58 | €59,126 | €67,383 | +€8,256 | +14.0% |
| Amounts receivable within one year | 40/41 | €25,009 | €25,341 | +€332 | +1.3% |
| Trade receivables | 40 | €25,009 | €17,734 | -€7,275 | -29.1% |
| Other amounts receivable | 41 | - | €7,607 | +€7,607 | |
| Current investments | 50/53 | €300 | €3,900 | +€3,600 | +1,200% |
| Cash at bank and in hand | 54/58 | €33,618 | €37,938 | +€4,320 | +12.9% |
| Deferred charges and accrued income | 490/1 | €199 | €203 | +€4 | +2.0% |
| Total equity and liabilities | 10/49 | €62,221 | €69,138 | +€6,917 | +11.1% |
| Equity | 10/15 | €49,953 | €62,529 | +€12,576 | +25.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €47,453 | €60,029 | +€12,576 | +26.5% |
| Distributable reserves | 133 | €47,453 | €60,029 | +€12,576 | +26.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €12,267 | €6,609 | -€5,659 | -46.1% |
| Amounts payable within one year | 42/48 | €12,267 | €6,609 | -€5,659 | -46.1% |
| Trade debts | 44 | €30 | €1,584 | +€1,554 | +5,185% |
| Suppliers | 440/4 | €30 | €1,584 | +€1,554 | +5,185% |
| Taxes, remuneration and social security | 45 | €11,612 | €5,025 | -€6,587 | -56.7% |
| Taxes | 450/3 | €9,112 | €5,025 | -€4,087 | -44.9% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €626 | - | -€626 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,051 | €1,120 | +€69 | +6.6% |
| Other operating charges | 640/8 | €845 | €1,713 | +€867 | +103% |
| Gross operating margin | 9900 | €34,908 | €21,423 | -€13,486 | -38.6% |
| Operating profit (loss) | 9901 | €33,012 | €18,590 | -€14,422 | -43.7% |
| Financial income | 75/76B | - | €194 | +€194 | |
| Recurring financial income | 75 | - | €194 | +€194 | |
| Financial charges | 65/66B | €1,861 | €1,742 | -€119 | -6.4% |
| Recurring financial charges | 65 | €1,861 | €1,742 | -€119 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €31,151 | €17,042 | -€14,109 | -45.3% |
| Income taxes | 67/77 | €7,312 | €4,466 | -€2,846 | -38.9% |
| Profit (loss) for the period | 9904 | €23,839 | €12,576 | -€11,263 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,839 | €12,576 | -€11,263 | -47.2% |
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 19 October 2026 via checked.be.