DENTALLEC: 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.
DENTALLEC
Largest movements
- Tangible fixed assets -€9,893
down €9,893 (-28.1%), from €35,168 to €25,275
of which Furniture and vehicles: -€10,019
- Receivables within one year +€9,000
new in 2025: €9,000
- Cash -€5,656
down €5,656 (-12.3%), from €45,927 to €40,272
mainly Receivables within one year (-€9,000) and Debts after one year (-€7,846)
- Debts after one year -€7,846
down €7,846 (-32.0%), from €24,534 to €16,687
- Trade debts +€2,463
up €2,463 (+82.9%), from €2,971 to €5,434
- Taxes -€9,148
down €9,148 (-97.4%), from €9,391 to €243
- Gross operating margin +€8,153
up €8,153 (+143%), from €5,684 to €13,838
- Depreciation +€2,233
up €2,233 (+26.1%), from €8,550 to €10,783
- Financial charges -€699
down €699 (-15.5%), from €4,497 to €3,798
- Financial income +€357
up €357 (+105%), from €339 to €696
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 | €119,365 | €112,812 | -€6,552 | -5.5% |
| Fixed assets | 21/28 | €35,168 | €25,275 | -€9,893 | -28.1% |
| Tangible fixed assets | 22/27 | €35,168 | €25,275 | -€9,893 | -28.1% |
| Plant, machinery and equipment | 23 | - | €882 | +€882 | |
| Furniture and vehicles | 24 | €30,101 | €20,083 | -€10,019 | -33.3% |
| Other tangible fixed assets | 26 | €5,067 | €4,310 | -€757 | -14.9% |
| Current assets | 29/58 | €84,197 | €87,537 | +€3,341 | +4.0% |
| Amounts receivable after more than one year | 29 | €35,510 | €34,810 | -€700 | -2.0% |
| Trade receivables | 290 | €35,510 | €34,810 | -€700 | -2.0% |
| Amounts receivable within one year | 40/41 | - | €9,000 | +€9,000 | |
| Other amounts receivable | 41 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €45,927 | €40,272 | -€5,656 | -12.3% |
| Deferred charges and accrued income | 490/1 | €2,759 | €3,455 | +€696 | +25.2% |
| Total equity and liabilities | 10/49 | €119,365 | €112,812 | -€6,552 | -5.5% |
| Equity | 10/15 | €80,453 | €80,010 | -€443 | -0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,860 | €9,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,393 | €63,950 | -€443 | -0.7% |
| Amounts payable | 17/49 | €38,911 | €32,802 | -€6,109 | -15.7% |
| Amounts payable after more than one year | 17 | €24,534 | €16,687 | -€7,846 | -32.0% |
| Financial debts | 170/4 | €24,534 | €16,687 | -€7,846 | -32.0% |
| Amounts payable within one year | 42/48 | €13,860 | €16,114 | +€2,255 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €10,884 | €10,145 | -€739 | -6.8% |
| Trade debts | 44 | €2,971 | €5,434 | +€2,463 | +82.9% |
| Suppliers | 440/4 | €2,971 | €5,434 | +€2,463 | +82.9% |
| Other amounts payable | 47/48 | €5 | €536 | +€531 | +11,296% |
| Accrued charges and deferred income | 492/3 | €518 | - | -€518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,550 | €10,783 | +€2,233 | +26.1% |
| Other operating charges | 640/8 | €58 | €152 | +€94 | +162% |
| Gross operating margin | 9900 | €5,684 | €13,838 | +€8,153 | +143% |
| Operating profit (loss) | 9901 | -€2,924 | €2,902 | +€5,826 | |
| Financial income | 75/76B | €339 | €696 | +€357 | +105% |
| Recurring financial income | 75 | €339 | €696 | +€357 | +105% |
| Financial charges | 65/66B | €4,497 | €3,798 | -€699 | -15.5% |
| Recurring financial charges | 65 | €4,497 | €3,798 | -€699 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,082 | -€200 | +€6,882 | +97.2% |
| Income taxes | 67/77 | €9,391 | €243 | -€9,148 | -97.4% |
| Profit (loss) for the period | 9904 | -€16,473 | -€443 | +€16,030 | +97.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,473 | -€443 | +€16,030 | +97.3% |
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 18 October 2026 via checked.be.