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
- Tangible fixed assets -€15,098
down €15,098 (-7.0%), from €216,296 to €201,199
of which Land and buildings: -€13,566
- Reserves -€30,000
down €30,000 (-38.5%), from €77,860 to €47,860
of which Distributable reserves: -€30,000
- Other debts +€29,508
up €29,508 (+6003.5%), from €492 to €30,000
- Debts after one year -€14,666
down €14,666 (-5.6%), from €262,732 to €248,066
- Gross operating margin -€29,633
down €29,633 (-51.5%), from €57,541 to €27,908
- Taxes -€8,710
down €8,710 (-74.7%), from €11,666 to €2,956
- Financial charges -€1,744
down €1,744 (-17.6%), from €9,930 to €8,185
of which Financial charges: -€1,767
- Other operating charges +€1,336
up €1,336 (+41.1%), from €3,250 to €4,585
- Depreciation +€953
up €953 (+6.2%), from €15,251 to €16,204
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 | €424,623 | €410,476 | -€14,147 | -3.3% |
| Fixed assets | 21/28 | €216,296 | €201,199 | -€15,098 | -7.0% |
| Tangible fixed assets | 22/27 | €216,296 | €201,199 | -€15,098 | -7.0% |
| Land and buildings | 22 | €210,592 | €197,026 | -€13,566 | -6.4% |
| Plant, machinery and equipment | 23 | €3,334 | €2,132 | -€1,202 | -36.1% |
| Furniture and vehicles | 24 | €375 | €853 | +€479 | +127.6% |
| Leasing and similar rights | 25 | €1,995 | €1,187 | -€808 | -40.5% |
| Current assets | 29/58 | €208,327 | €209,277 | +€951 | +0.5% |
| Amounts receivable after more than one year | 29 | €113,694 | €116,650 | +€2,956 | +2.6% |
| Trade receivables | 290 | €113,694 | €116,650 | +€2,956 | +2.6% |
| Amounts receivable within one year | 40/41 | €61,456 | €61,097 | -€359 | -0.6% |
| Trade receivables | 40 | €13,165 | €13,762 | +€597 | +4.5% |
| Other amounts receivable | 41 | €48,291 | €47,336 | -€956 | -2.0% |
| Cash at bank and in hand | 54/58 | €32,547 | €29,349 | -€3,199 | -9.8% |
| Deferred charges and accrued income | 490/1 | €629 | €2,181 | +€1,552 | +246.5% |
| Total equity and liabilities | 10/49 | €424,623 | €410,476 | -€14,147 | -3.3% |
| Equity | 10/15 | €131,029 | €101,672 | -€29,357 | -22.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €77,860 | €47,860 | -€30,000 | -38.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €76,000 | €46,000 | -€30,000 | -39.5% |
| Profit (loss) carried forward | 14 | €46,969 | €47,612 | +€643 | +1.4% |
| Amounts payable | 17/49 | €293,595 | €308,804 | +€15,209 | +5.2% |
| Amounts payable after more than one year | 17 | €262,732 | €248,066 | -€14,666 | -5.6% |
| Financial debts | 170/4 | €262,732 | €248,066 | -€14,666 | -5.6% |
| Amounts payable within one year | 42/48 | €29,379 | €60,738 | +€31,359 | +106.7% |
| Current portion of amounts payable after more than one year | 42 | €16,764 | €17,135 | +€371 | +2.2% |
| Financial debts | 43 | - | €1,868 | +€1,868 | |
| Credit institutions | 430/8 | - | €1,868 | +€1,868 | |
| Trade debts | 44 | €3,957 | €358 | -€3,599 | -91.0% |
| Suppliers | 440/4 | €3,957 | €358 | -€3,599 | -91.0% |
| Taxes, remuneration and social security | 45 | €8,166 | €11,377 | +€3,211 | +39.3% |
| Taxes | 450/3 | €8,166 | €11,377 | +€3,211 | +39.3% |
| Other amounts payable | 47/48 | €492 | €30,000 | +€29,508 | +6003.5% |
| Accrued charges and deferred income | 492/3 | €1,483 | - | -€1,483 | |
| Non-recurring operating income | 76A | €19,884 | - | -€19,884 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,251 | €16,204 | +€953 | +6.2% |
| Other operating charges | 640/8 | €3,250 | €4,585 | +€1,336 | +41.1% |
| Gross operating margin | 9900 | €57,541 | €27,908 | -€29,633 | -51.5% |
| Operating profit (loss) | 9901 | €39,041 | €7,119 | -€31,921 | -81.8% |
| Financial income | 75/76B | €4,792 | €4,666 | -€126 | -2.6% |
| Recurring financial income | 75 | €4,792 | €4,666 | -€126 | -2.6% |
| Financial charges | 65/66B | €9,930 | €8,185 | -€1,744 | -17.6% |
| Recurring financial charges | 65 | €9,930 | €8,162 | -€1,767 | -17.8% |
| Non-recurring financial charges | 66B | - | €23 | +€23 | |
| Profit (loss) for the period before taxes | 9903 | €33,902 | €3,600 | -€30,303 | -89.4% |
| Income taxes | 67/77 | €11,666 | €2,956 | -€8,710 | -74.7% |
| Profit (loss) for the period | 9904 | €22,236 | €643 | -€21,593 | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,236 | €643 | -€21,593 | -97.1% |
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 10 October 2026 via checked.be.