DENTALIST: 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.
DENTALIST
Largest movements
- Tangible fixed assets -€14,869
down €14,869 (-5.5%), from €268,115 to €253,246
of which Land and buildings: -€9,992
- Deferred charges and accrued income -€10,998
down €10,998 (-84.8%), from €12,969 to €1,971
- Cash -€3,160
down €3,160 (-82.7%), from €3,821 to €661
mainly Net result for the year (-€14,637) and Debts after one year (-€7,819)
- Profit (loss) carried forward -€14,637
down €14,637 (-149.1%), from -€9,817 to -€24,454
- Debts after one year -€7,819
down €7,819 (-3.7%), from €210,660 to €202,841
- Trade debts -€5,991
down €5,991 (-45.2%), from €13,247 to €7,256
- Tax, wage and social debts -€5,988
down €5,988 (-96.5%), from €6,204 to €216
of which Remuneration and social security: -€5,266
- Other debts +€5,710
up €5,710 (+13.0%), from €43,774 to €49,484
- Gross operating margin +€19,452
up €19,452, from -€5,946 to €13,506
- Depreciation +€5,749
up €5,749 (+55.7%), from €10,319 to €16,068
- Financial charges +€4,139
up €4,139 (+97.4%), from €4,251 to €8,389
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 | €288,250 | €259,222 | -€29,028 | -10.1% |
| Fixed assets | 21/28 | €268,315 | €253,446 | -€14,869 | -5.5% |
| Tangible fixed assets | 22/27 | €268,115 | €253,246 | -€14,869 | -5.5% |
| Land and buildings | 22 | €258,459 | €248,467 | -€9,992 | -3.9% |
| Plant, machinery and equipment | 23 | €2,406 | €2,405 | -€2 | -0.1% |
| Furniture and vehicles | 24 | €7,250 | €2,375 | -€4,875 | -67.2% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €19,935 | €5,776 | -€14,159 | -71.0% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,145 | €1,145 | = | 0.0% |
| Trade receivables | 40 | €1,145 | €1,145 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,821 | €661 | -€3,160 | -82.7% |
| Deferred charges and accrued income | 490/1 | €12,969 | €1,971 | -€10,998 | -84.8% |
| Total equity and liabilities | 10/49 | €288,250 | €259,222 | -€29,028 | -10.1% |
| Equity | 10/15 | €6,243 | -€8,394 | -€14,637 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,860 | €9,860 | = | 0.0% |
| Distributable reserves | 133 | €9,860 | €9,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,817 | -€24,454 | -€14,637 | -149.1% |
| Amounts payable | 17/49 | €282,006 | €267,616 | -€14,391 | -5.1% |
| Amounts payable after more than one year | 17 | €210,660 | €202,841 | -€7,819 | -3.7% |
| Financial debts | 170/4 | €210,660 | €202,841 | -€7,819 | -3.7% |
| Amounts payable within one year | 42/48 | €71,347 | €64,775 | -€6,572 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €8,122 | €7,819 | -€303 | -3.7% |
| Trade debts | 44 | €13,247 | €7,256 | -€5,991 | -45.2% |
| Suppliers | 440/4 | €13,247 | €7,256 | -€5,991 | -45.2% |
| Taxes, remuneration and social security | 45 | €6,204 | €216 | -€5,988 | -96.5% |
| Taxes | 450/3 | €938 | €216 | -€722 | -77.0% |
| Remuneration and social security | 454/9 | €5,266 | €0 | -€5,266 | -100.0% |
| Other amounts payable | 47/48 | €43,774 | €49,484 | +€5,710 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,319 | €16,068 | +€5,749 | +55.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €3,536 | €3,469 | -€67 | -1.9% |
| Gross operating margin | 9900 | -€5,946 | €13,506 | +€19,452 | |
| Operating profit (loss) | 9901 | -€19,801 | -€6,032 | +€13,770 | +69.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,251 | €8,389 | +€4,139 | +97.4% |
| Recurring financial charges | 65 | €4,251 | €8,389 | +€4,139 | +97.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,052 | -€14,421 | +€9,631 | +40.0% |
| Income taxes | 67/77 | €208 | €216 | +€8 | +3.7% |
| Profit (loss) for the period | 9904 | -€24,260 | -€14,637 | +€9,623 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,260 | -€14,637 | +€9,623 | +39.7% |
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 3 October 2026 via checked.be.