DENTALPHAR: 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.
DENTALPHAR
Largest movements
- Cash +€60,513
up €60,513 (+132%), from €45,877 to €106,390
mainly Provisions (+€51,208) and Depreciation (+€47,535)
- Tangible fixed assets +€16,955
up €16,955 (+3.3%), from €511,255 to €528,210
of which Furniture and vehicles: +€59,751
- Receivables within one year +€7,881
up €7,881 (+431%), from €1,828 to €9,709
of which Other amounts receivable: +€6,284
- Provisions +€51,208
new in 2025: €51,208
- Reserves +€35,000
up €35,000 (+1,750%), from €2,000 to €37,000
of which Distributable reserves: +€33,000
- Other debts -€26,485
no longer reported in 2025 (was €26,485)
- Debts after one year +€19,111
up €19,111 (+4.3%), from €441,831 to €460,942
- Current portion of long-term debt +€10,422
up €10,422 (+22.6%), from €46,129 to €56,551
- Provisions +€111,608
up €111,608, from -€60,400 to €51,208
- Gross operating margin +€75,490
up €75,490 (+48.8%), from €154,562 to €230,052
- Financial charges -€68,053
down €68,053 (-76.9%), from €88,465 to €20,413
- Depreciation -€28,620
down €28,620 (-37.6%), from €76,155 to €47,535
- Taxes +€9,772
up €9,772 (+2,610%), from €374 to €10,147
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 | €559,094 | €645,959 | +€86,865 | +15.5% |
| Fixed assets | 21/28 | €511,255 | €528,210 | +€16,955 | +3.3% |
| Tangible fixed assets | 22/27 | €511,255 | €528,210 | +€16,955 | +3.3% |
| Land and buildings | 22 | €408,555 | €349,753 | -€58,802 | -14.4% |
| Plant, machinery and equipment | 23 | €4,078 | €20,084 | +€16,006 | +392% |
| Furniture and vehicles | 24 | €98,622 | €158,373 | +€59,751 | +60.6% |
| Current assets | 29/58 | €47,840 | €117,749 | +€69,910 | +146% |
| Amounts receivable within one year | 40/41 | €1,828 | €9,709 | +€7,881 | +431% |
| Trade receivables | 40 | - | €1,597 | +€1,597 | |
| Other amounts receivable | 41 | €1,828 | €8,112 | +€6,284 | +344% |
| Cash at bank and in hand | 54/58 | €45,877 | €106,390 | +€60,513 | +132% |
| Deferred charges and accrued income | 490/1 | €134 | €1,650 | +€1,516 | +1,128% |
| Total equity and liabilities | 10/49 | €559,094 | €645,959 | +€86,865 | +15.5% |
| Equity | 10/15 | €19,614 | €57,426 | +€37,812 | +193% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €37,000 | +€35,000 | +1,750% |
| Non-distributable reserves | 130/1 | - | €2,000 | +€2,000 | |
| Reserves not available under the articles | 1311 | - | €2,000 | +€2,000 | |
| Distributable reserves | 133 | €2,000 | €35,000 | +€33,000 | +1,650% |
| Profit (loss) carried forward | 14 | -€2,386 | €426 | +€2,812 | |
| Provisions and deferred taxes | 16 | - | €51,208 | +€51,208 | |
| Provisions for liabilities and charges | 160/5 | - | €51,208 | +€51,208 | |
| Other liabilities and charges | 164/5 | - | €51,208 | +€51,208 | |
| Amounts payable | 17/49 | €539,480 | €537,326 | -€2,155 | -0.4% |
| Amounts payable after more than one year | 17 | €441,831 | €460,942 | +€19,111 | +4.3% |
| Financial debts | 170/4 | €441,831 | €460,942 | +€19,111 | +4.3% |
| Amounts payable within one year | 42/48 | €97,649 | €76,383 | -€21,266 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €46,129 | €56,551 | +€10,422 | +22.6% |
| Trade debts | 44 | €2,797 | €2,104 | -€693 | -24.8% |
| Suppliers | 440/4 | €2,797 | €2,104 | -€693 | -24.8% |
| Taxes, remuneration and social security | 45 | €22,238 | €17,728 | -€4,510 | -20.3% |
| Taxes | 450/3 | €15,357 | €10,147 | -€5,210 | -33.9% |
| Remuneration and social security | 454/9 | €6,881 | €7,581 | +€700 | +10.2% |
| Other amounts payable | 47/48 | €26,485 | - | -€26,485 | |
| Non-recurring operating income | 76A | - | €22,912 | +€22,912 | |
| Remuneration, social security and pensions | 62 | €46,354 | €56,098 | +€9,744 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,155 | €47,535 | -€28,620 | -37.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€60,400 | €51,208 | +€111,608 | |
| Other operating charges | 640/8 | €7,467 | €6,982 | -€485 | -6.5% |
| Gross operating margin | 9900 | €154,562 | €230,052 | +€75,490 | +48.8% |
| Operating profit (loss) | 9901 | €84,986 | €68,230 | -€16,756 | -19.7% |
| Financial income | 75/76B | €49 | €141 | +€93 | +190% |
| Recurring financial income | 75 | €49 | €141 | +€93 | +190% |
| Financial charges | 65/66B | €88,465 | €20,413 | -€68,053 | -76.9% |
| Recurring financial charges | 65 | €88,465 | €20,413 | -€68,053 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,431 | €47,958 | +€51,389 | |
| Income taxes | 67/77 | €374 | €10,147 | +€9,772 | +2,610% |
| Profit (loss) for the period | 9904 | -€3,805 | €37,812 | +€41,617 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,805 | €37,812 | +€41,617 |
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 16 October 2026 via checked.be.