Dentalix: 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.
What changed
Dentalix
NACE 86.230, Dental practice
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€70,927
2024 · €60,062+€10,865
Equity
€720,760
2024 · €649,832+€70,927
Cash
€161,980
2024 · €158,862+€3,118
Balance sheet total
€1.1m
2024 · €1.0m+€89,909
Largest movements
Assets
- Current investments +€81,896
up €81,896 (+38.1%), from €215,040 to €296,936
Equity and liabilities
- Reserves +€70,927
up €70,927 (+30.0%), from €236,232 to €307,160
of which Distributable reserves: +€70,927
- Other debts +€21,163
up €21,163 (+6.5%), from €325,829 to €346,992
Income statement
- Gross operating margin +€17,435
up €17,435 (+7.7%), from €227,409 to €244,845
- Financial charges +€4,448
up €4,448 (+18.4%), from €24,215 to €28,662
- Taxes +€4,106
up €4,106 (+13.4%), from €30,626 to €34,732
- Staff costs -€2,545
down €2,545 (-2.9%), from €87,351 to €84,806
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.
Result 2024
€60,062
Gross operating margin
+€17,435
Staff costs
+€2,545
Depreciation
-€64
Other operating charges
-€1,067
Financial income
+€571
Financial charges
-€4,448
Taxes
-€4,106
Result 2025
€70,927
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.
From operations
+€108,274
Investment
-€105,156
Financing
€0
Cash 2024
€158,862
From operations (derived)
+€108,274
Net result for the year
+€70,927
Depreciation
+€29,923
Stocks and contracts
-€556
Receivables within one year
-€10,980
Deferred charges and accrued income
-€22
Trade debts
-€3,632
Tax, wage and social debts
-€5,945
Other debts
+€21,163
Accrued charges and deferred income
+€7,397
Investment (derived)
-€105,156
Investment in fixed assets (net)
-€23,260
Current investments
-€81,896
Cash 2025
€161,980
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,015,249 | €1,105,158 | +€89,909 | +8.9% |
| Fixed assets | 21/28 | €437,484 | €430,822 | -€6,663 | -1.5% |
| Tangible fixed assets | 22/27 | €437,384 | €430,722 | -€6,663 | -1.5% |
| Land and buildings | 22 | €402,197 | €394,280 | -€7,918 | -2.0% |
| Plant, machinery and equipment | 23 | €33,193 | €36,120 | +€2,927 | +8.8% |
| Furniture and vehicles | 24 | €1,994 | €322 | -€1,672 | -83.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €577,765 | €674,337 | +€96,572 | +16.7% |
| Stocks and contracts in progress | 3 | €1,462 | €2,018 | +€556 | +38.0% |
| Stocks | 30/36 | €1,462 | €2,018 | +€556 | +38.0% |
| Amounts receivable within one year | 40/41 | €200,638 | €211,618 | +€10,980 | +5.5% |
| Trade receivables | 40 | €200 | €487 | +€288 | +144.0% |
| Other amounts receivable | 41 | €200,438 | €211,131 | +€10,693 | +5.3% |
| Current investments | 50/53 | €215,040 | €296,936 | +€81,896 | +38.1% |
| Cash at bank and in hand | 54/58 | €158,862 | €161,980 | +€3,118 | +2.0% |
| Deferred charges and accrued income | 490/1 | €1,762 | €1,784 | +€22 | +1.2% |
| Total equity and liabilities | 10/49 | €1,015,249 | €1,105,158 | +€89,909 | +8.9% |
| Equity | 10/15 | €649,832 | €720,760 | +€70,927 | +10.9% |
| Contributions | 10/11 | €413,600 | €413,600 | = | 0.0% |
| Reserves | 13 | €236,232 | €307,160 | +€70,927 | +30.0% |
| 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 | €234,372 | €305,300 | +€70,927 | +30.3% |
| Amounts payable | 17/49 | €365,416 | €384,399 | +€18,982 | +5.2% |
| Amounts payable within one year | 42/48 | €361,181 | €372,767 | +€11,585 | +3.2% |
| Trade debts | 44 | €5,736 | €2,104 | -€3,632 | -63.3% |
| Suppliers | 440/4 | €5,736 | €2,104 | -€3,632 | -63.3% |
| Taxes, remuneration and social security | 45 | €29,616 | €23,671 | -€5,945 | -20.1% |
| Taxes | 450/3 | €18,520 | €16,417 | -€2,102 | -11.4% |
| Remuneration and social security | 454/9 | €11,096 | €7,253 | -€3,843 | -34.6% |
| Other amounts payable | 47/48 | €325,829 | €346,992 | +€21,163 | +6.5% |
| Accrued charges and deferred income | 492/3 | €4,235 | €11,632 | +€7,397 | +174.7% |
| Remuneration, social security and pensions | 62 | €87,351 | €84,806 | -€2,545 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,859 | €29,923 | +€64 | +0.2% |
| Other operating charges | 640/8 | €3,030 | €4,098 | +€1,067 | +35.2% |
| Gross operating margin | 9900 | €227,409 | €244,845 | +€17,435 | +7.7% |
| Operating profit (loss) | 9901 | €107,170 | €126,018 | +€18,849 | +17.6% |
| Financial income | 75/76B | €7,732 | €8,304 | +€571 | +7.4% |
| Recurring financial income | 75 | €7,732 | €8,304 | +€571 | +7.4% |
| Financial charges | 65/66B | €24,215 | €28,662 | +€4,448 | +18.4% |
| Recurring financial charges | 65 | €24,215 | €28,662 | +€4,448 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €90,688 | €105,659 | +€14,972 | +16.5% |
| Income taxes | 67/77 | €30,626 | €34,732 | +€4,106 | +13.4% |
| Profit (loss) for the period | 9904 | €60,062 | €70,927 | +€10,865 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,062 | €70,927 | +€10,865 | +18.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.