DENTALGENOT: 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.
DENTALGENOT
Largest movements
- Receivables within one year -€11,560
down €11,560 (-90.5%), from €12,776 to €1,215
of which Trade receivables: -€12,601
- Intangible fixed assets -€5,000
down €5,000 (-14.8%), from €33,795 to €28,795
- Tangible fixed assets -€2,266
down €2,266 (-32.8%), from €6,901 to €4,635
of which Plant, machinery and equipment: -€1,695
- Other debts -€27,424
down €27,424 (-85.0%), from €32,253 to €4,829
- Profit (loss) carried forward +€12,540
up €12,540 (+20.3%), from €61,924 to €74,463
- Tax, wage and social debts -€4,193
down €4,193 (-99.8%), from €4,200 to €7
of which Remuneration and social security: -€2,500
- Gross operating margin -€2,118
down €2,118 (-7.2%), from €29,484 to €27,367
- Taxes -€866
down €866 (-17.9%), from €4,825 to €3,959
- Depreciation -€521
down €521 (-6.1%), from €8,601 to €8,080
- Financial charges -€430
down €430 (-17.1%), from €2,523 to €2,092
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 | €101,653 | €82,337 | -€19,316 | -19.0% |
| Fixed assets | 21/28 | €40,695 | €33,430 | -€7,266 | -17.9% |
| Intangible fixed assets | 21 | €33,795 | €28,795 | -€5,000 | -14.8% |
| Tangible fixed assets | 22/27 | €6,901 | €4,635 | -€2,266 | -32.8% |
| Plant, machinery and equipment | 23 | €4,639 | €2,944 | -€1,695 | -36.5% |
| Furniture and vehicles | 24 | €2,262 | €1,691 | -€571 | -25.2% |
| Current assets | 29/58 | €60,957 | €48,907 | -€12,050 | -19.8% |
| Amounts receivable within one year | 40/41 | €12,776 | €1,215 | -€11,560 | -90.5% |
| Trade receivables | 40 | €12,601 | - | -€12,601 | |
| Other amounts receivable | 41 | €175 | €1,215 | +€1,041 | +595% |
| Cash at bank and in hand | 54/58 | €42,117 | €41,334 | -€783 | -1.9% |
| Deferred charges and accrued income | 490/1 | €6,065 | €6,358 | +€293 | +4.8% |
| Total equity and liabilities | 10/49 | €101,653 | €82,337 | -€19,316 | -19.0% |
| Equity | 10/15 | €64,424 | €76,963 | +€12,540 | +19.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,924 | €74,463 | +€12,540 | +20.3% |
| Amounts payable | 17/49 | €37,229 | €5,373 | -€31,856 | -85.6% |
| Amounts payable within one year | 42/48 | €37,229 | €5,373 | -€31,856 | -85.6% |
| Trade debts | 44 | €776 | €537 | -€239 | -30.8% |
| Suppliers | 440/4 | €776 | €537 | -€239 | -30.8% |
| Taxes, remuneration and social security | 45 | €4,200 | €7 | -€4,193 | -99.8% |
| Taxes | 450/3 | €1,700 | €7 | -€1,693 | -99.6% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €32,253 | €4,829 | -€27,424 | -85.0% |
| Non-recurring operating income | 76A | €380 | €6 | -€374 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,601 | €8,080 | -€521 | -6.1% |
| Other operating charges | 640/8 | €677 | €695 | +€18 | +2.7% |
| Non-recurring operating charges | 66A | €247 | - | -€247 | |
| Gross operating margin | 9900 | €29,484 | €27,367 | -€2,118 | -7.2% |
| Operating profit (loss) | 9901 | €19,959 | €18,591 | -€1,368 | -6.9% |
| Financial charges | 65/66B | €2,523 | €2,092 | -€430 | -17.1% |
| Recurring financial charges | 65 | €2,523 | €2,092 | -€430 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €17,436 | €16,499 | -€937 | -5.4% |
| Income taxes | 67/77 | €4,825 | €3,959 | -€866 | -17.9% |
| Profit (loss) for the period | 9904 | €12,611 | €12,540 | -€72 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,611 | €12,540 | -€72 | -0.6% |
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 31 October 2026 via checked.be.