Dentallure: 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.
Dentallure
Largest movements
- Cash +€182,854
up €182,854 (+86.5%), from €211,272 to €394,126
mainly Net result for the year (+€126,457) and Tax, wage and social debts (+€28,491)
- Tangible fixed assets -€18,473
down €18,473 (-10.0%), from €184,721 to €166,248
of which Plant, machinery and equipment: -€12,424
- Reserves +€126,457
up €126,457 (+4,468%), from €2,830 to €129,287
- Tax, wage and social debts +€28,491
up €28,491 (+136%), from €20,915 to €49,407
of which Taxes: +€21,348
- Accrued charges and deferred income +€17,677
new in 2025: €17,677
- Trade debts +€9,316
up €9,316 (+8,486%), from €110 to €9,425
- Debts after one year -€8,712
down €8,712 (-11.9%), from €73,023 to €64,311
- Gross operating margin +€61,416
up €61,416 (+34.0%), from €180,509 to €241,925
- Taxes +€21,251
up €21,251 (+63.2%), from €33,606 to €54,856
- Staff costs +€11,935
up €11,935 (+53.0%), from €22,525 to €34,460
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 | €446,036 | €611,234 | +€165,198 | +37.0% |
| Fixed assets | 21/28 | €184,721 | €166,248 | -€18,473 | -10.0% |
| Tangible fixed assets | 22/27 | €184,721 | €166,248 | -€18,473 | -10.0% |
| Land and buildings | 22 | €112,783 | €106,807 | -€5,976 | -5.3% |
| Plant, machinery and equipment | 23 | €61,637 | €49,214 | -€12,424 | -20.2% |
| Furniture and vehicles | 24 | €10,301 | €10,228 | -€73 | -0.7% |
| Current assets | 29/58 | €261,314 | €444,985 | +€183,671 | +70.3% |
| Amounts receivable within one year | 40/41 | €537 | €1,354 | +€817 | +152% |
| Trade receivables | 40 | €537 | €1,354 | +€817 | +152% |
| Current investments | 50/53 | €49,505 | €49,505 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €211,272 | €394,126 | +€182,854 | +86.5% |
| Total equity and liabilities | 10/49 | €446,036 | €611,234 | +€165,198 | +37.0% |
| Equity | 10/15 | €341,285 | €459,752 | +€118,467 | +34.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,830 | €129,287 | +€126,457 | +4,468% |
| Distributable reserves | 133 | €2,830 | €129,287 | +€126,457 | +4,468% |
| Profit (loss) carried forward | 14 | €332,255 | €324,264 | -€7,990 | -2.4% |
| Amounts payable | 17/49 | €104,751 | €151,482 | +€46,731 | +44.6% |
| Amounts payable after more than one year | 17 | €73,023 | €64,311 | -€8,712 | -11.9% |
| Financial debts | 170/4 | €73,023 | €64,311 | -€8,712 | -11.9% |
| Amounts payable within one year | 42/48 | €31,728 | €69,494 | +€37,766 | +119% |
| Current portion of amounts payable after more than one year | 42 | €8,486 | €8,712 | +€226 | +2.7% |
| Trade debts | 44 | €110 | €9,425 | +€9,316 | +8,486% |
| Suppliers | 440/4 | €110 | €9,425 | +€9,316 | +8,486% |
| Taxes, remuneration and social security | 45 | €20,915 | €49,407 | +€28,491 | +136% |
| Taxes | 450/3 | €18,606 | €39,954 | +€21,348 | +115% |
| Remuneration and social security | 454/9 | €2,309 | €9,453 | +€7,144 | +309% |
| Other amounts payable | 47/48 | €2,218 | €1,951 | -€267 | -12.0% |
| Accrued charges and deferred income | 492/3 | - | €17,677 | +€17,677 | |
| Remuneration, social security and pensions | 62 | €22,525 | €34,460 | +€11,935 | +53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,600 | €23,411 | +€811 | +3.6% |
| Other operating charges | 640/8 | €523 | €536 | +€13 | +2.5% |
| Gross operating margin | 9900 | €180,509 | €241,925 | +€61,416 | +34.0% |
| Operating profit (loss) | 9901 | €134,861 | €183,518 | +€48,657 | +36.1% |
| Financial income | 75/76B | €1 | €1,444 | +€1,443 | +106,076% |
| Recurring financial income | 75 | €1 | €1,444 | +€1,443 | +106,076% |
| Financial charges | 65/66B | €3,974 | €3,648 | -€326 | -8.2% |
| Recurring financial charges | 65 | €3,974 | €3,648 | -€326 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €130,889 | €181,314 | +€50,425 | +38.5% |
| Income taxes | 67/77 | €33,606 | €54,856 | +€21,251 | +63.2% |
| Profit (loss) for the period | 9904 | €97,283 | €126,457 | +€29,175 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €97,283 | €126,457 | +€29,175 | +30.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.