DENTALIS: 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.
DENTALIS
Largest movements
- Receivables within one year +€20,178
up €20,178 (+11.8%), from €171,182 to €191,360
- Cash +€15,307
up €15,307 (+853%), from €1,795 to €17,101
mainly Other debts (+€185,449) and Net result for the year (+€22,808)
- Other debts +€185,449
new in 2025: €185,449
- Profit (loss) carried forward -€161,233
down €161,233 (-100%), from €161,233 to €0
- Tax, wage and social debts +€8,016
up €8,016 (+252%), from €3,181 to €11,198
- Gross operating margin +€9,821
up €9,821 (+68.9%), from €14,254 to €24,074
- Financial income +€4,992
up €4,992 (+123%), from €4,064 to €9,056
- Taxes +€4,525
up €4,525 (+130%), from €3,492 to €8,016
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 | €185,262 | €219,127 | +€33,865 | +18.3% |
| Fixed assets | 21/28 | €12,285 | €10,665 | -€1,620 | -13.2% |
| Tangible fixed assets | 22/27 | €12,285 | €10,665 | -€1,620 | -13.2% |
| Land and buildings | 22 | €12,285 | €10,665 | -€1,620 | -13.2% |
| Current assets | 29/58 | €172,977 | €208,462 | +€35,485 | +20.5% |
| Amounts receivable within one year | 40/41 | €171,182 | €191,360 | +€20,178 | +11.8% |
| Other amounts receivable | 41 | €171,182 | €191,360 | +€20,178 | +11.8% |
| Cash at bank and in hand | 54/58 | €1,795 | €17,101 | +€15,307 | +853% |
| Total equity and liabilities | 10/49 | €185,262 | €219,127 | +€33,865 | +18.3% |
| Equity | 10/15 | €181,693 | €20,460 | -€161,233 | -88.7% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €161,233 | €0 | -€161,233 | -100% |
| Amounts payable | 17/49 | €3,569 | €198,667 | +€195,098 | +5,467% |
| Amounts payable within one year | 42/48 | €3,569 | €198,667 | +€195,098 | +5,467% |
| Trade debts | 44 | €388 | €2,020 | +€1,633 | +421% |
| Suppliers | 440/4 | €388 | €2,020 | +€1,633 | +421% |
| Taxes, remuneration and social security | 45 | €3,181 | €11,198 | +€8,016 | +252% |
| Taxes | 450/3 | €3,181 | €11,198 | +€8,016 | +252% |
| Other amounts payable | 47/48 | - | €185,449 | +€185,449 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,826 | €1,620 | -€206 | -11.3% |
| Other operating charges | 640/8 | €388 | €536 | +€148 | +38.3% |
| Gross operating margin | 9900 | €14,254 | €24,074 | +€9,821 | +68.9% |
| Operating profit (loss) | 9901 | €12,040 | €21,918 | +€9,879 | +82.1% |
| Financial income | 75/76B | €4,064 | €9,056 | +€4,992 | +123% |
| Recurring financial income | 75 | €4,064 | €9,056 | +€4,992 | +123% |
| Financial charges | 65/66B | €105 | €150 | +€45 | +42.9% |
| Recurring financial charges | 65 | €105 | €150 | +€45 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €15,999 | €30,824 | +€14,825 | +92.7% |
| Income taxes | 67/77 | €3,492 | €8,016 | +€4,525 | +130% |
| Profit (loss) for the period | 9904 | €12,507 | €22,808 | +€10,301 | +82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,507 | €22,808 | +€10,301 | +82.4% |
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 22 October 2026 via checked.be.