DENTALENT: 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.
DENTALENT
Largest movements
- Cash +€15,301
up €15,301 (+6.6%), from €231,622 to €246,922
mainly Other debts (+€172,375) and Net result for the year (+€148,609)
- Receivables within one year +€15,234
up €15,234 (+152%), from €10,043 to €25,277
of which Trade receivables: +€20,335
- Other debts +€172,375
up €172,375 (+172%), from €100,000 to €272,375
- Reserves -€142,671
down €142,671 (-97.5%), from €146,280 to €3,609
- Gross operating margin +€31,302
up €31,302 (+19.0%), from €164,486 to €195,788
- Taxes +€7,647
up €7,647 (+21.0%), from €36,495 to €44,142
- Financial charges -€3,021
down €3,021 (-97.5%), from €3,099 to €78
of which Non-recurring financial charges: -€2,895
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 | €256,420 | €285,182 | +€28,762 | +11.2% |
| Fixed assets | 21/28 | €8,761 | €6,568 | -€2,194 | -25.0% |
| Tangible fixed assets | 22/27 | €8,761 | €6,568 | -€2,194 | -25.0% |
| Plant, machinery and equipment | 23 | €4,107 | €3,172 | -€935 | -22.8% |
| Furniture and vehicles | 24 | €4,654 | €3,396 | -€1,258 | -27.0% |
| Current assets | 29/58 | €247,658 | €278,614 | +€30,956 | +12.5% |
| Amounts receivable within one year | 40/41 | €10,043 | €25,277 | +€15,234 | +152% |
| Trade receivables | 40 | €4,008 | €24,344 | +€20,335 | +507% |
| Other amounts receivable | 41 | €6,035 | €933 | -€5,102 | -84.5% |
| Current investments | 50/53 | €5,847 | €6,345 | +€498 | +8.5% |
| Cash at bank and in hand | 54/58 | €231,622 | €246,922 | +€15,301 | +6.6% |
| Deferred charges and accrued income | 490/1 | €147 | €71 | -€76 | -51.8% |
| Total equity and liabilities | 10/49 | €256,420 | €285,182 | +€28,762 | +11.2% |
| Equity | 10/15 | €149,280 | €6,609 | -€142,671 | -95.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €146,280 | €3,609 | -€142,671 | -97.5% |
| Distributable reserves | 133 | €146,280 | €3,609 | -€142,671 | -97.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €107,140 | €278,573 | +€171,433 | +160% |
| Amounts payable within one year | 42/48 | €107,140 | €278,573 | +€171,433 | +160% |
| Trade debts | 44 | €944 | €2 | -€942 | -99.7% |
| Suppliers | 440/4 | €944 | €2 | -€942 | -99.7% |
| Taxes, remuneration and social security | 45 | €6,196 | €6,196 | = | 0.0% |
| Taxes | 450/3 | €3,696 | €3,696 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €100,000 | €272,375 | +€172,375 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €2,194 | +€387 | +21.4% |
| Other operating charges | 640/8 | €563 | €1,015 | +€451 | +80.1% |
| Gross operating margin | 9900 | €164,486 | €195,788 | +€31,302 | +19.0% |
| Operating profit (loss) | 9901 | €162,116 | €192,579 | +€30,463 | +18.8% |
| Financial income | 75/76B | €1,497 | €250 | -€1,247 | -83.3% |
| Recurring financial income | 75 | €1,231 | €250 | -€981 | -79.7% |
| Non-recurring financial income | 76B | €266 | €0 | -€266 | -100% |
| Financial charges | 65/66B | €3,099 | €78 | -€3,021 | -97.5% |
| Recurring financial charges | 65 | €204 | €78 | -€126 | -61.7% |
| Non-recurring financial charges | 66B | €2,895 | €0 | -€2,895 | -100% |
| Profit (loss) for the period before taxes | 9903 | €160,515 | €192,751 | +€32,237 | +20.1% |
| Income taxes | 67/77 | €36,495 | €44,142 | +€7,647 | +21.0% |
| Profit (loss) for the period | 9904 | €124,020 | €148,609 | +€24,590 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €124,020 | €148,609 | +€24,590 | +19.8% |
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 27 October 2026 via checked.be.