DentalPharma: 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.
DentalPharma
Largest movements
- Receivables within one year +€29,376
up €29,376 (+67.3%), from €43,662 to €73,038
of which Trade receivables: +€28,313
- Stocks and contracts +€20,643
up €20,643 (+23.3%), from €88,420 to €109,063
- Cash +€6,950
up €6,950 (+37.0%), from €18,790 to €25,741
mainly Net result for the year (+€56,969) and Tax, wage and social debts (+€10,296)
- Deferred charges and accrued income +€2,492
up €2,492 (+61.0%), from €4,083 to €6,575
- Reserves +€52,339
up €52,339 (+2,791%), from €1,875 to €54,214
of which Distributable reserves: +€52,339
- Tax, wage and social debts +€10,296
up €10,296 (+497%), from €2,070 to €12,365
- Debts after one year -€8,140
down €8,140 (-10.8%), from €75,373 to €67,233
- Trade debts +€6,937
up €6,937 (+21.6%), from €32,115 to €39,052
- Short-term financial debts -€6,500
down €6,500 (-15.3%), from €42,500 to €36,000
- Gross operating margin +€33,132
up €33,132 (+78.1%), from €42,448 to €75,580
- Taxes +€16,615
up €16,615 (+699%), from €2,378 to €18,993
- Financial income +€7,711
up €7,711 (+1,654%), from €466 to €8,177
- Financial charges -€1,151
down €1,151 (-19.6%), from €5,860 to €4,710
- Other operating charges +€1,049
up €1,049 (+271%), from €387 to €1,436
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 | €168,053 | €228,805 | +€60,752 | +36.2% |
| Fixed assets | 21/28 | €13,097 | €14,389 | +€1,292 | +9.9% |
| Tangible fixed assets | 22/27 | €13,097 | €14,389 | +€1,292 | +9.9% |
| Land and buildings | 22 | €12,950 | €11,816 | -€1,134 | -8.8% |
| Plant, machinery and equipment | 23 | - | €1,460 | +€1,460 | |
| Furniture and vehicles | 24 | €147 | €1,113 | +€966 | +655% |
| Current assets | 29/58 | €154,956 | €214,416 | +€59,461 | +38.4% |
| Stocks and contracts in progress | 3 | €88,420 | €109,063 | +€20,643 | +23.3% |
| Stocks | 30/36 | €88,420 | €109,063 | +€20,643 | +23.3% |
| Amounts receivable within one year | 40/41 | €43,662 | €73,038 | +€29,376 | +67.3% |
| Trade receivables | 40 | €31,033 | €59,346 | +€28,313 | +91.2% |
| Other amounts receivable | 41 | €12,629 | €13,692 | +€1,063 | +8.4% |
| Cash at bank and in hand | 54/58 | €18,790 | €25,741 | +€6,950 | +37.0% |
| Deferred charges and accrued income | 490/1 | €4,083 | €6,575 | +€2,492 | +61.0% |
| Total equity and liabilities | 10/49 | €168,053 | €228,805 | +€60,752 | +36.2% |
| Equity | 10/15 | €15,995 | €72,964 | +€56,969 | +356% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,875 | €54,214 | +€52,339 | +2,791% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | - | €52,339 | +€52,339 | |
| Profit (loss) carried forward | 14 | -€4,630 | - | +€4,630 | |
| Amounts payable | 17/49 | €152,058 | €155,841 | +€3,783 | +2.5% |
| Amounts payable after more than one year | 17 | €75,373 | €67,233 | -€8,140 | -10.8% |
| Financial debts | 170/4 | €75,373 | €67,233 | -€8,140 | -10.8% |
| Amounts payable within one year | 42/48 | €76,684 | €87,417 | +€10,733 | +14.0% |
| Financial debts | 43 | €42,500 | €36,000 | -€6,500 | -15.3% |
| Credit institutions | 430/8 | €42,500 | €36,000 | -€6,500 | -15.3% |
| Trade debts | 44 | €32,115 | €39,052 | +€6,937 | +21.6% |
| Suppliers | 440/4 | €32,115 | €39,052 | +€6,937 | +21.6% |
| Taxes, remuneration and social security | 45 | €2,070 | €12,365 | +€10,296 | +497% |
| Taxes | 450/3 | €2,070 | €12,365 | +€10,296 | +497% |
| Accrued charges and deferred income | 492/3 | - | €1,190 | +€1,190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,820 | €1,650 | -€170 | -9.3% |
| Other operating charges | 640/8 | €387 | €1,436 | +€1,049 | +271% |
| Gross operating margin | 9900 | €42,448 | €75,580 | +€33,132 | +78.1% |
| Operating profit (loss) | 9901 | €40,241 | €72,494 | +€32,253 | +80.2% |
| Financial income | 75/76B | €466 | €8,177 | +€7,711 | +1,654% |
| Recurring financial income | 75 | €466 | €8,177 | +€7,711 | +1,654% |
| Financial charges | 65/66B | €5,860 | €4,710 | -€1,151 | -19.6% |
| Recurring financial charges | 65 | €5,860 | €4,710 | -€1,151 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €34,847 | €75,962 | +€41,115 | +118% |
| Income taxes | 67/77 | €2,378 | €18,993 | +€16,615 | +699% |
| Profit (loss) for the period | 9904 | €32,468 | €56,969 | +€24,501 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,468 | €56,969 | +€24,501 | +75.5% |
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 14 October 2026 via checked.be.