DENTALPACA: 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.
DENTALPACA
Largest movements
- Receivables within one year +€11,331
up €11,331 (+465.0%), from €2,437 to €13,767
- Intangible fixed assets -€10,400
down €10,400 (-30.8%), from €33,800 to €23,400
- Cash +€5,005
up €5,005 (+59.3%), from €8,435 to €13,440
mainly Depreciation (+€26,216) and Debts after one year (+€9,794)
- Tangible fixed assets +€3,276
up €3,276 (+1.5%), from €219,847 to €223,123
of which Plant, machinery and equipment: +€7,586
- Other debts -€18,328
down €18,328 (-36.6%), from €50,087 to €31,759
- Debts after one year +€9,794
up €9,794 (+4.8%), from €202,291 to €212,085
- Trade debts +€8,777
up €8,777 (+1172.5%), from €749 to €9,526
- Profit (loss) carried forward +€5,949
up €5,949, from -€4,459 to €1,490
- Current portion of long-term debt +€4,533
up €4,533 (+60.5%), from €7,489 to €12,023
- Gross operating margin +€24,917
up €24,917 (+71.4%), from €34,917 to €59,835
- Staff costs +€12,265
new in 2025: €12,265
- Taxes +€1,865
up €1,865 (+219.4%), from €850 to €2,715
- Depreciation +€1,675
up €1,675 (+6.8%), from €24,541 to €26,216
- Financial charges -€1,231
down €1,231 (-9.2%), from €13,387 to €12,156
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €264,518 | €274,098 | +€9,580 | +3.6% |
| Fixed assets | 21/28 | €253,647 | €246,523 | -€7,124 | -2.8% |
| Intangible fixed assets | 21 | €33,800 | €23,400 | -€10,400 | -30.8% |
| Tangible fixed assets | 22/27 | €219,847 | €223,123 | +€3,276 | +1.5% |
| Land and buildings | 22 | €217,269 | €211,568 | -€5,700 | -2.6% |
| Plant, machinery and equipment | 23 | €1,120 | €8,706 | +€7,586 | +677.4% |
| Furniture and vehicles | 24 | €1,458 | €292 | -€1,167 | -80.0% |
| Other tangible fixed assets | 26 | - | €2,557 | +€2,557 | |
| Current assets | 29/58 | €10,872 | €27,575 | +€16,704 | +153.6% |
| Amounts receivable within one year | 40/41 | €2,437 | €13,767 | +€11,331 | +465.0% |
| Trade receivables | 40 | €2,437 | €13,767 | +€11,331 | +465.0% |
| Cash at bank and in hand | 54/58 | €8,435 | €13,440 | +€5,005 | +59.3% |
| Deferred charges and accrued income | 490/1 | - | €368 | +€368 | |
| Total equity and liabilities | 10/49 | €264,518 | €274,098 | +€9,580 | +3.6% |
| Equity | 10/15 | -€1,459 | €4,490 | +€5,949 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,459 | €1,490 | +€5,949 | |
| Amounts payable | 17/49 | €265,978 | €269,608 | +€3,630 | +1.4% |
| Amounts payable after more than one year | 17 | €202,291 | €212,085 | +€9,794 | +4.8% |
| Financial debts | 170/4 | €202,291 | €212,085 | +€9,794 | +4.8% |
| Amounts payable within one year | 42/48 | €63,328 | €57,115 | -€6,213 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €7,489 | €12,023 | +€4,533 | +60.5% |
| Trade debts | 44 | €749 | €9,526 | +€8,777 | +1172.5% |
| Suppliers | 440/4 | €749 | €9,526 | +€8,777 | +1172.5% |
| Taxes, remuneration and social security | 45 | €5,004 | €3,808 | -€1,196 | -23.9% |
| Taxes | 450/3 | €2,751 | €1,086 | -€1,665 | -60.5% |
| Remuneration and social security | 454/9 | €2,253 | €2,722 | +€469 | +20.8% |
| Other amounts payable | 47/48 | €50,087 | €31,759 | -€18,328 | -36.6% |
| Accrued charges and deferred income | 492/3 | €359 | €408 | +€49 | +13.7% |
| Remuneration, social security and pensions | 62 | - | €12,265 | +€12,265 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,541 | €26,216 | +€1,675 | +6.8% |
| Other operating charges | 640/8 | €599 | €579 | -€20 | -3.3% |
| Gross operating margin | 9900 | €34,917 | €59,835 | +€24,917 | +71.4% |
| Operating profit (loss) | 9901 | €9,778 | €20,775 | +€10,997 | +112.5% |
| Financial income | 75/76B | - | €46 | +€46 | |
| Recurring financial income | 75 | - | €46 | +€46 | |
| Financial charges | 65/66B | €13,387 | €12,156 | -€1,231 | -9.2% |
| Recurring financial charges | 65 | €13,387 | €12,156 | -€1,231 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,609 | €8,664 | +€12,274 | |
| Income taxes | 67/77 | €850 | €2,715 | +€1,865 | +219.4% |
| Profit (loss) for the period | 9904 | -€4,459 | €5,949 | +€10,409 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,459 | €5,949 | +€10,409 |
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 11 October 2026 via checked.be.