DentalCAM: 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.
DentalCAM
Largest movements
- Receivables within one year +€55,397
up €55,397 (+51.7%), from €107,183 to €162,580
of which Other amounts receivable: +€64,145
- Reserves +€48,426
up €48,426 (+61.2%), from €79,126 to €127,552
- Tax, wage and social debts +€4,540
up €4,540 (+22.3%), from €20,315 to €24,855
- Trade debts +€3,279
up €3,279 (+8.6%), from €37,922 to €41,201
- Gross operating margin +€21,046
up €21,046 (+32.9%), from €63,885 to €84,932
- Taxes +€5,923
up €5,923 (+38.7%), from €15,306 to €21,229
- Depreciation +€3,152
up €3,152 (+26.6%), from €11,826 to €14,978
- Other operating charges -€1,206
down €1,206 (-78.5%), from €1,537 to €331
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 | €140,363 | €196,607 | +€56,244 | +40.1% |
| Fixed assets | 21/28 | €32,683 | €33,203 | +€520 | +1.6% |
| Tangible fixed assets | 22/27 | €32,683 | €33,203 | +€520 | +1.6% |
| Plant, machinery and equipment | 23 | €32,683 | €33,203 | +€520 | +1.6% |
| Current assets | 29/58 | €107,680 | €163,404 | +€55,724 | +51.7% |
| Amounts receivable within one year | 40/41 | €107,183 | €162,580 | +€55,397 | +51.7% |
| Trade receivables | 40 | €27,800 | €19,053 | -€8,748 | -31.5% |
| Other amounts receivable | 41 | €79,383 | €143,528 | +€64,145 | +80.8% |
| Cash at bank and in hand | 54/58 | €24 | €212 | +€188 | +769% |
| Deferred charges and accrued income | 490/1 | €473 | €612 | +€139 | +29.5% |
| Total equity and liabilities | 10/49 | €140,363 | €196,607 | +€56,244 | +40.1% |
| Equity | 10/15 | €82,126 | €130,552 | +€48,426 | +59.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €79,126 | €127,552 | +€48,426 | +61.2% |
| Distributable reserves | 133 | €79,126 | €127,552 | +€48,426 | +61.2% |
| Amounts payable | 17/49 | €58,237 | €66,056 | +€7,818 | +13.4% |
| Amounts payable within one year | 42/48 | €58,237 | €66,056 | +€7,818 | +13.4% |
| Trade debts | 44 | €37,922 | €41,201 | +€3,279 | +8.6% |
| Suppliers | 440/4 | €37,922 | €41,201 | +€3,279 | +8.6% |
| Taxes, remuneration and social security | 45 | €20,315 | €24,855 | +€4,540 | +22.3% |
| Taxes | 450/3 | €20,315 | €24,855 | +€4,540 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,826 | €14,978 | +€3,152 | +26.6% |
| Other operating charges | 640/8 | €1,537 | €331 | -€1,206 | -78.5% |
| Gross operating margin | 9900 | €63,885 | €84,932 | +€21,046 | +32.9% |
| Operating profit (loss) | 9901 | €50,522 | €69,623 | +€19,101 | +37.8% |
| Financial income | 75/76B | €0 | €345 | +€345 | +101,371% |
| Recurring financial income | 75 | €0 | €345 | +€345 | +101,371% |
| Non-recurring financial income | 76B | - | €345 | +€345 | |
| Financial charges | 65/66B | €222 | €313 | +€91 | +41.2% |
| Recurring financial charges | 65 | €222 | €313 | +€91 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €50,301 | €69,655 | +€19,354 | +38.5% |
| Income taxes | 67/77 | €15,306 | €21,229 | +€5,923 | +38.7% |
| Profit (loss) for the period | 9904 | €34,995 | €48,426 | +€13,431 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,995 | €48,426 | +€13,431 | +38.4% |
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 24 October 2026 via checked.be.