DENTALIUM: 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.
DENTALIUM
Largest movements
- Cash +€39,429
up €39,429 (+60.1%), from €65,555 to €104,984
mainly Net result for the year (+€76,592) and Receivables within one year (+€34,669)
- Receivables within one year -€34,669
down €34,669 (-69.4%), from €49,925 to €15,256
- Reserves +€10,592
up €10,592 (+9.7%), from €109,117 to €119,710
- Tax, wage and social debts -€6,181
down €6,181 (-80.8%), from €7,646 to €1,465
- Gross operating margin +€26,581
up €26,581 (+34.6%), from €76,924 to €103,504
- Taxes +€6,095
up €6,095 (+30.3%), from €20,145 to €26,240
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 | €117,013 | €121,175 | +€4,162 | +3.6% |
| Fixed assets | 21/28 | €1,413 | €661 | -€752 | -53.2% |
| Intangible fixed assets | 21 | €434 | €184 | -€250 | -57.6% |
| Tangible fixed assets | 22/27 | €864 | €362 | -€502 | -58.1% |
| Plant, machinery and equipment | 23 | €494 | €248 | -€246 | -49.8% |
| Furniture and vehicles | 24 | €371 | €115 | -€256 | -69.0% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €115,600 | €120,513 | +€4,914 | +4.3% |
| Amounts receivable within one year | 40/41 | €49,925 | €15,256 | -€34,669 | -69.4% |
| Other amounts receivable | 41 | €49,925 | €15,256 | -€34,669 | -69.4% |
| Cash at bank and in hand | 54/58 | €65,555 | €104,984 | +€39,429 | +60.1% |
| Deferred charges and accrued income | 490/1 | €119 | €274 | +€155 | +130% |
| Total equity and liabilities | 10/49 | €117,013 | €121,175 | +€4,162 | +3.6% |
| Equity | 10/15 | €109,117 | €119,710 | +€10,592 | +9.7% |
| Reserves | 13 | €109,117 | €119,710 | +€10,592 | +9.7% |
| Distributable reserves | 133 | €109,117 | €119,710 | +€10,592 | +9.7% |
| Amounts payable | 17/49 | €7,896 | €1,465 | -€6,431 | -81.4% |
| Amounts payable within one year | 42/48 | €7,896 | €1,465 | -€6,431 | -81.4% |
| Trade debts | 44 | €250 | - | -€250 | |
| Suppliers | 440/4 | €250 | - | -€250 | |
| Taxes, remuneration and social security | 45 | €7,646 | €1,465 | -€6,181 | -80.8% |
| Taxes | 450/3 | €7,646 | €1,465 | -€6,181 | -80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,022 | €752 | -€270 | -26.4% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €76,924 | €103,504 | +€26,581 | +34.6% |
| Operating profit (loss) | 9901 | €75,396 | €102,233 | +€26,836 | +35.6% |
| Financial income | 75/76B | €770 | €790 | +€20 | +2.6% |
| Recurring financial income | 75 | €770 | €790 | +€20 | +2.6% |
| Financial charges | 65/66B | €190 | €190 | = | 0.0% |
| Recurring financial charges | 65 | €190 | €190 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €75,976 | €102,833 | +€26,857 | +35.3% |
| Income taxes | 67/77 | €20,145 | €26,240 | +€6,095 | +30.3% |
| Profit (loss) for the period | 9904 | €55,831 | €76,592 | +€20,762 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,831 | €76,592 | +€20,762 | +37.2% |
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.