DENTALIES: 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.
DENTALIES
Largest movements
- Cash +€55,903
up €55,903 (+47.1%), from €118,567 to €174,471
mainly Other debts (+€99,066) and Net result for the year (+€73,389)
- Tangible fixed assets -€23,793
down €23,793 (-6.3%), from €379,157 to €355,364
of which Land and buildings: -€13,684
- Receivables after one year -€20,000
down €20,000 (-33.3%), from €60,000 to €40,000
- Deferred charges and accrued income +€9,961
up €9,961 (+59.4%), from €16,769 to €26,730
- Other debts +€99,066
up €99,066 (+399%), from €24,813 to €123,878
- Reserves -€49,861
down €49,861 (-17.9%), from €278,368 to €228,507
- Debts after one year -€25,317
down €25,317 (-11.5%), from €219,329 to €194,011
- Gross operating margin +€13,524
up €13,524 (+11.3%), from €120,148 to €133,673
- Taxes +€4,795
up €4,795 (+19.8%), from €24,254 to €29,049
- Financial income +€2,573
up €2,573 (+127%), from €2,021 to €4,594
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 | €574,996 | €596,564 | +€21,569 | +3.8% |
| Fixed assets | 21/28 | €379,157 | €355,364 | -€23,793 | -6.3% |
| Tangible fixed assets | 22/27 | €379,157 | €355,364 | -€23,793 | -6.3% |
| Land and buildings | 22 | €341,895 | €328,211 | -€13,684 | -4.0% |
| Plant, machinery and equipment | 23 | €13,940 | €9,940 | -€4,000 | -28.7% |
| Furniture and vehicles | 24 | €1,789 | €498 | -€1,291 | -72.1% |
| Other tangible fixed assets | 26 | €21,534 | €16,715 | -€4,819 | -22.4% |
| Current assets | 29/58 | €195,839 | €241,200 | +€45,362 | +23.2% |
| Amounts receivable after more than one year | 29 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Other amounts receivable | 291 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €502 | €0 | -€502 | -100% |
| Other amounts receivable | 41 | €502 | €0 | -€502 | -100% |
| Cash at bank and in hand | 54/58 | €118,567 | €174,471 | +€55,903 | +47.1% |
| Deferred charges and accrued income | 490/1 | €16,769 | €26,730 | +€9,961 | +59.4% |
| Total equity and liabilities | 10/49 | €574,996 | €596,564 | +€21,569 | +3.8% |
| Equity | 10/15 | €284,568 | €234,707 | -€49,861 | -17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €278,368 | €228,507 | -€49,861 | -17.9% |
| Distributable reserves | 133 | €278,368 | €228,507 | -€49,861 | -17.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €290,428 | €361,857 | +€71,429 | +24.6% |
| Amounts payable after more than one year | 17 | €219,329 | €194,011 | -€25,317 | -11.5% |
| Financial debts | 170/4 | €219,329 | €194,011 | -€25,317 | -11.5% |
| Amounts payable within one year | 42/48 | €71,099 | €167,846 | +€96,747 | +136% |
| Current portion of amounts payable after more than one year | 42 | €24,429 | €25,317 | +€889 | +3.6% |
| Trade debts | 44 | €3,854 | €977 | -€2,877 | -74.6% |
| Suppliers | 440/4 | €3,854 | €977 | -€2,877 | -74.6% |
| Taxes, remuneration and social security | 45 | €18,004 | €17,673 | -€331 | -1.8% |
| Taxes | 450/3 | €18,004 | €17,673 | -€331 | -1.8% |
| Other amounts payable | 47/48 | €24,813 | €123,878 | +€99,066 | +399% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,778 | €23,432 | -€346 | -1.5% |
| Other operating charges | 640/8 | €3,662 | €3,856 | +€194 | +5.3% |
| Gross operating margin | 9900 | €120,148 | €133,673 | +€13,524 | +11.3% |
| Operating profit (loss) | 9901 | €92,708 | €106,384 | +€13,676 | +14.8% |
| Financial income | 75/76B | €2,021 | €4,594 | +€2,573 | +127% |
| Recurring financial income | 75 | €2,021 | €4,594 | +€2,573 | +127% |
| Financial charges | 65/66B | €9,299 | €8,540 | -€759 | -8.2% |
| Recurring financial charges | 65 | €9,299 | €8,540 | -€759 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €85,430 | €102,438 | +€17,008 | +19.9% |
| Income taxes | 67/77 | €24,254 | €29,049 | +€4,795 | +19.8% |
| Profit (loss) for the period | 9904 | €61,176 | €73,389 | +€12,213 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,176 | €73,389 | +€12,213 | +20.0% |
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.