DENTALMINDED: 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.
DENTALMINDED
Largest movements
- Receivables within one year +€14,111
up €14,111 (+23.4%), from €60,386 to €74,497
of which Other amounts receivable: +€14,056
- Cash -€12,264
down €12,264 (-40.9%), from €30,007 to €17,742
mainly Investment in fixed assets (net) (-€68,802) and Debts after one year (-€62,153)
- Reserves +€64,504
up €64,504 (+20.8%), from €309,513 to €374,018
of which Distributable reserves: +€71,347
- Debts after one year -€62,153
down €62,153 (-15.2%), from €409,888 to €347,735
- Staff costs +€16,780
up €16,780 (+25.7%), from €65,401 to €82,181
- Gross operating margin +€16,173
up €16,173 (+6.9%), from €234,442 to €250,614
- Depreciation -€7,560
down €7,560 (-10.5%), from €71,909 to €64,349
- Financial income +€3,483
up €3,483 (+547%), from €636 to €4,119
- Taxes +€2,814
up €2,814 (+10.4%), from €27,040 to €29,854
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 | €884,971 | €891,941 | +€6,970 | +0.8% |
| Fixed assets | 21/28 | €786,402 | €790,855 | +€4,453 | +0.6% |
| Tangible fixed assets | 22/27 | €786,352 | €790,805 | +€4,453 | +0.6% |
| Land and buildings | 22 | €732,483 | €689,261 | -€43,222 | -5.9% |
| Plant, machinery and equipment | 23 | €51,572 | €59,795 | +€8,223 | +15.9% |
| Furniture and vehicles | 24 | €2,297 | €1,748 | -€548 | -23.9% |
| Assets under construction and advance payments | 27 | - | €40,000 | +€40,000 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €98,569 | €101,086 | +€2,517 | +2.6% |
| Amounts receivable within one year | 40/41 | €60,386 | €74,497 | +€14,111 | +23.4% |
| Trade receivables | 40 | - | €55 | +€55 | |
| Other amounts receivable | 41 | €60,386 | €74,442 | +€14,056 | +23.3% |
| Current investments | 50/53 | €8,177 | €8,177 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,007 | €17,742 | -€12,264 | -40.9% |
| Deferred charges and accrued income | 490/1 | €0 | €670 | +€670 | |
| Total equity and liabilities | 10/49 | €884,971 | €891,941 | +€6,970 | +0.8% |
| Equity | 10/15 | €315,713 | €380,218 | +€64,504 | +20.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €309,513 | €374,018 | +€64,504 | +20.8% |
| Tax-exempt reserves | 132 | €102,740 | €95,897 | -€6,842 | -6.7% |
| Distributable reserves | 133 | €206,774 | €278,121 | +€71,347 | +34.5% |
| Provisions and deferred taxes | 16 | €25,685 | €23,974 | -€1,711 | -6.7% |
| Deferred taxes | 168 | €25,685 | €23,974 | -€1,711 | -6.7% |
| Amounts payable | 17/49 | €543,573 | €487,749 | -€55,824 | -10.3% |
| Amounts payable after more than one year | 17 | €409,888 | €347,735 | -€62,153 | -15.2% |
| Financial debts | 170/4 | €409,888 | €347,735 | -€62,153 | -15.2% |
| Amounts payable within one year | 42/48 | €121,058 | €130,483 | +€9,425 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €62,277 | €62,153 | -€124 | -0.2% |
| Financial debts | 43 | €16,000 | €16,705 | +€705 | +4.4% |
| Credit institutions | 430/8 | €16,000 | €16,705 | +€705 | +4.4% |
| Trade debts | 44 | €26,211 | €30,478 | +€4,267 | +16.3% |
| Suppliers | 440/4 | €26,211 | €30,478 | +€4,267 | +16.3% |
| Taxes, remuneration and social security | 45 | €16,570 | €21,147 | +€4,576 | +27.6% |
| Taxes | 450/3 | €5,524 | €17,893 | +€12,369 | +224% |
| Remuneration and social security | 454/9 | €11,046 | €3,254 | -€7,793 | -70.5% |
| Accrued charges and deferred income | 492/3 | €12,626 | €9,531 | -€3,095 | -24.5% |
| Remuneration, social security and pensions | 62 | €65,401 | €82,181 | +€16,780 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,909 | €64,349 | -€7,560 | -10.5% |
| Other operating charges | 640/8 | €2,569 | €2,849 | +€280 | +10.9% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €234,442 | €250,614 | +€16,173 | +6.9% |
| Operating profit (loss) | 9901 | €94,564 | €98,236 | +€3,672 | +3.9% |
| Financial income | 75/76B | €636 | €4,119 | +€3,483 | +547% |
| Recurring financial income | 75 | €636 | €4,119 | +€3,483 | +547% |
| Financial charges | 65/66B | €10,035 | €9,708 | -€327 | -3.3% |
| Recurring financial charges | 65 | €10,035 | €9,708 | -€327 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €85,165 | €92,648 | +€7,482 | +8.8% |
| Transfer from deferred taxes | 780 | €1,709 | €1,711 | +€2 | +0.1% |
| Income taxes | 67/77 | €27,040 | €29,854 | +€2,814 | +10.4% |
| Profit (loss) for the period | 9904 | €59,834 | €64,504 | +€4,670 | +7.8% |
| Transfer from tax-exempt reserves | 789 | €6,836 | €6,842 | +€7 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,670 | €71,347 | +€4,677 | +7.0% |
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 25 October 2026 via checked.be.