DENTALJY: 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.
DENTALJY
Largest movements
- Tangible fixed assets +€66,963
up €66,963 (+137%), from €48,868 to €115,831
of which Furniture and vehicles: +€54,508
- Cash +€46,329
up €46,329 (+18.2%), from €254,069 to €300,398
mainly Net result for the year (+€102,931) and Depreciation (+€27,805)
- Reserves +€100,000
up €100,000 (+15.8%), from €631,860 to €731,860
- Taxes -€12,065
down €12,065 (-22.3%), from €54,207 to €42,142
- Depreciation +€11,617
up €11,617 (+71.8%), from €16,188 to €27,805
- Staff costs +€10,902
up €10,902 (+33.6%), from €32,425 to €43,327
- Turnover -€7,397
down €7,397 (-1.8%), from €415,878 to €408,481
- Purchases and services +€6,323
up €6,323 (+3.3%), from €190,971 to €197,294
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 | €930,717 | €1,042,218 | +€111,501 | +12.0% |
| Fixed assets | 21/28 | €48,868 | €115,831 | +€66,963 | +137% |
| Tangible fixed assets | 22/27 | €48,868 | €115,831 | +€66,963 | +137% |
| Plant, machinery and equipment | 23 | €18,544 | €31,454 | +€12,910 | +69.6% |
| Furniture and vehicles | 24 | €29,493 | €84,001 | +€54,508 | +185% |
| Other tangible fixed assets | 26 | €831 | €376 | -€455 | -54.8% |
| Current assets | 29/58 | €881,849 | €926,387 | +€44,538 | +5.1% |
| Amounts receivable within one year | 40/41 | €617,500 | €617,500 | = | 0.0% |
| Other amounts receivable | 41 | €617,500 | €617,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €254,069 | €300,398 | +€46,329 | +18.2% |
| Deferred charges and accrued income | 490/1 | €10,280 | €8,489 | -€1,791 | -17.4% |
| Total equity and liabilities | 10/49 | €930,717 | €1,042,218 | +€111,501 | +12.0% |
| Equity | 10/15 | €887,421 | €990,352 | +€102,931 | +11.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €631,860 | €731,860 | +€100,000 | +15.8% |
| Distributable reserves | 133 | €631,860 | €731,860 | +€100,000 | +15.8% |
| Profit (loss) carried forward | 14 | €243,161 | €246,092 | +€2,931 | +1.2% |
| Amounts payable | 17/49 | €43,296 | €51,866 | +€8,570 | +19.8% |
| Amounts payable within one year | 42/48 | €43,296 | €49,619 | +€6,323 | +14.6% |
| Trade debts | 44 | €6,882 | €4,603 | -€2,279 | -33.1% |
| Suppliers | 440/4 | €6,882 | €4,603 | -€2,279 | -33.1% |
| Taxes, remuneration and social security | 45 | €36,404 | €44,396 | +€7,992 | +22.0% |
| Taxes | 450/3 | €30,776 | €37,606 | +€6,830 | +22.2% |
| Remuneration and social security | 454/9 | €5,628 | €6,790 | +€1,162 | +20.6% |
| Other amounts payable | 47/48 | €10 | €620 | +€610 | +6,100% |
| Accrued charges and deferred income | 492/3 | - | €2,247 | +€2,247 | |
| Turnover | 70 | €415,878 | €408,481 | -€7,397 | -1.8% |
| Non-recurring operating income | 76A | - | €14,000 | +€14,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €190,971 | €197,294 | +€6,323 | +3.3% |
| Remuneration, social security and pensions | 62 | €32,425 | €43,327 | +€10,902 | +33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,188 | €27,805 | +€11,617 | +71.8% |
| Other operating charges | 640/8 | €1,838 | €2,165 | +€327 | +17.8% |
| Non-recurring operating charges | 66A | - | €11,805 | +€11,805 | |
| Gross operating margin | 9900 | €224,907 | €225,187 | +€280 | +0.1% |
| Operating profit (loss) | 9901 | €174,456 | €140,085 | -€34,371 | -19.7% |
| Financial income | 75/76B | €4,536 | €5,472 | +€936 | +20.6% |
| Recurring financial income | 75 | €4,536 | €5,472 | +€936 | +20.6% |
| Financial charges | 65/66B | €351 | €484 | +€133 | +37.9% |
| Recurring financial charges | 65 | €125 | €484 | +€359 | +287% |
| Non-recurring financial charges | 66B | €226 | - | -€226 | |
| Profit (loss) for the period before taxes | 9903 | €178,641 | €145,073 | -€33,568 | -18.8% |
| Income taxes | 67/77 | €54,207 | €42,142 | -€12,065 | -22.3% |
| Profit (loss) for the period | 9904 | €124,434 | €102,931 | -€21,503 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €124,434 | €102,931 | -€21,503 | -17.3% |
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 28 October 2026 via checked.be.