DENTALIC: what changed
Two fiscal 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.
DENTALIC
Largest movements
- Cash -€31,569
down €31,569 (-19.2%), from €164,693 to €133,124
mainly Investment in fixed assets (net) (-€38,829) and Contributions, distributions and other (-€27,846)
- Tangible fixed assets +€28,628
up €28,628 (+105.8%), from €27,058 to €55,686
of which Other tangible fixed assets: +€25,239
- Current investments +€6,084
up €6,084 (+32.8%), from €18,550 to €24,634
- Deferred charges and accrued income -€3,487
down €3,487 (-15.8%), from €22,075 to €18,588
- Reserves +€12,836
up €12,836 (+5.0%), from €254,883 to €267,719
of which Distributable reserves: +€12,836
- Other debts -€5,249
no longer reported in 2025 (was €5,249)
- Accrued charges and deferred income -€4,834
no longer reported in 2025 (was €4,834)
- Gross operating margin +€2,552
up €2,552 (+3.3%), from €78,256 to €80,808
- Depreciation +€1,674
up €1,674 (+19.6%), from €8,527 to €10,201
- Staff costs +€1,303
up €1,303 (+16.4%), from €7,950 to €9,253
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.
Cash bridge derived
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 | €324,843 | €325,265 | +€422 | +0.1% |
| Fixed assets | 21/28 | €29,258 | €57,886 | +€28,628 | +97.8% |
| Tangible fixed assets | 22/27 | €27,058 | €55,686 | +€28,628 | +105.8% |
| Plant, machinery and equipment | 23 | - | €4,497 | +€4,497 | |
| Furniture and vehicles | 24 | €7,234 | €6,126 | -€1,108 | -15.3% |
| Other tangible fixed assets | 26 | €19,824 | €45,063 | +€25,239 | +127.3% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €295,585 | €267,379 | -€28,206 | -9.5% |
| Amounts receivable after more than one year | 29 | €65,000 | €65,000 | = | 0.0% |
| Trade receivables | 290 | €65,000 | €65,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,268 | €26,033 | +€765 | +3.0% |
| Trade receivables | 40 | €5,268 | - | -€5,268 | |
| Other amounts receivable | 41 | €20,000 | €26,033 | +€6,033 | +30.2% |
| Current investments | 50/53 | €18,550 | €24,634 | +€6,084 | +32.8% |
| Cash at bank and in hand | 54/58 | €164,693 | €133,124 | -€31,569 | -19.2% |
| Deferred charges and accrued income | 490/1 | €22,075 | €18,588 | -€3,487 | -15.8% |
| Total equity and liabilities | 10/49 | €324,843 | €325,265 | +€422 | +0.1% |
| Equity | 10/15 | €267,283 | €280,119 | +€12,836 | +4.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €254,883 | €267,719 | +€12,836 | +5.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €238,023 | €250,859 | +€12,836 | +5.4% |
| Provisions and deferred taxes | 16 | €34,698 | €34,698 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €34,698 | €34,698 | = | 0.0% |
| Pensions and similar obligations | 160 | €34,698 | €34,698 | = | 0.0% |
| Amounts payable | 17/49 | €22,861 | €10,448 | -€12,413 | -54.3% |
| Amounts payable after more than one year | 17 | €1,327 | - | -€1,327 | |
| Financial debts | 170/4 | €1,327 | - | -€1,327 | |
| Amounts payable within one year | 42/48 | €16,700 | €10,448 | -€6,253 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €3,081 | €1,327 | -€1,754 | -56.9% |
| Financial debts | 43 | €6,091 | €6,739 | +€648 | +10.6% |
| Credit institutions | 430/8 | €6,091 | €6,739 | +€648 | +10.6% |
| Trade debts | 44 | €1,215 | €2,382 | +€1,167 | +96.1% |
| Suppliers | 440/4 | €1,215 | €2,382 | +€1,167 | +96.1% |
| Taxes, remuneration and social security | 45 | €1,065 | - | -€1,065 | |
| Taxes | 450/3 | €1,038 | - | -€1,038 | |
| Remuneration and social security | 454/9 | €27 | - | -€27 | |
| Other amounts payable | 47/48 | €5,249 | - | -€5,249 | |
| Accrued charges and deferred income | 492/3 | €4,834 | - | -€4,834 | |
| Remuneration, social security and pensions | 62 | €7,950 | €9,253 | +€1,303 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,527 | €10,201 | +€1,674 | +19.6% |
| Other operating charges | 640/8 | €894 | €618 | -€275 | -30.8% |
| Gross operating margin | 9900 | €78,256 | €80,808 | +€2,552 | +3.3% |
| Operating profit (loss) | 9901 | €60,885 | €60,736 | -€149 | -0.2% |
| Financial income | 75/76B | €2,347 | €1,809 | -€538 | -22.9% |
| Recurring financial income | 75 | €2,347 | €1,809 | -€538 | -22.9% |
| Financial charges | 65/66B | €2,785 | €3,251 | +€466 | +16.7% |
| Recurring financial charges | 65 | €2,785 | €3,251 | +€466 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €60,448 | €59,294 | -€1,153 | -1.9% |
| Income taxes | 67/77 | €19,038 | €18,613 | -€426 | -2.2% |
| Profit (loss) for the period | 9904 | €41,409 | €40,682 | -€728 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,409 | €40,682 | -€728 | -1.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.