DentalRem: 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.
DentalRem
Largest movements
- Cash +€272,196
up €272,196 (+6,830%), from €3,986 to €276,182
mainly Net result for the year (+€354,329) and Tax, wage and social debts (+€19,472)
- Receivables within one year +€68,215
up €68,215 (+104%), from €65,861 to €134,075
- Tangible fixed assets -€18,422
down €18,422 (-4.6%), from €400,576 to €382,154
of which Land and buildings: -€17,896
- Reserves +€354,329
up €354,329 (+34.2%), from €1.0m to €1.4m
- Debts after one year -€48,229
down €48,229 (-52.6%), from €91,659 to €43,430
- Tax, wage and social debts +€19,472
up €19,472 (+29.8%), from €65,251 to €84,723
- Gross operating margin -€76,899
down €76,899 (-11.9%), from €646,054 to €569,154
- Taxes -€35,779
down €35,779 (-18.3%), from €195,251 to €159,472
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 | €1,272,997 | €1,588,091 | +€315,093 | +24.8% |
| Fixed assets | 21/28 | €1,170,042 | €1,151,620 | -€18,422 | -1.6% |
| Tangible fixed assets | 22/27 | €400,576 | €382,154 | -€18,422 | -4.6% |
| Land and buildings | 22 | €399,589 | €381,693 | -€17,896 | -4.5% |
| Furniture and vehicles | 24 | €987 | €461 | -€526 | -53.3% |
| Financial fixed assets | 28 | €769,466 | €769,466 | = | 0.0% |
| Current assets | 29/58 | €102,955 | €436,470 | +€333,516 | +324% |
| Amounts receivable within one year | 40/41 | €65,861 | €134,075 | +€68,215 | +104% |
| Other amounts receivable | 41 | €65,861 | €134,075 | +€68,215 | +104% |
| Cash at bank and in hand | 54/58 | €3,986 | €276,182 | +€272,196 | +6,830% |
| Deferred charges and accrued income | 490/1 | €33,108 | €26,213 | -€6,895 | -20.8% |
| Total equity and liabilities | 10/49 | €1,272,997 | €1,588,091 | +€315,093 | +24.8% |
| Equity | 10/15 | €1,054,794 | €1,409,123 | +€354,329 | +33.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,036,194 | €1,390,523 | +€354,329 | +34.2% |
| Distributable reserves | 133 | €1,036,194 | €1,390,523 | +€354,329 | +34.2% |
| Amounts payable | 17/49 | €218,203 | €178,967 | -€39,236 | -18.0% |
| Amounts payable after more than one year | 17 | €91,659 | €43,430 | -€48,229 | -52.6% |
| Financial debts | 170/4 | €91,659 | €43,430 | -€48,229 | -52.6% |
| Amounts payable within one year | 42/48 | €126,545 | €135,537 | +€8,993 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €59,105 | €48,229 | -€10,877 | -18.4% |
| Trade debts | 44 | €2,188 | €2,585 | +€397 | +18.1% |
| Suppliers | 440/4 | €2,188 | €2,585 | +€397 | +18.1% |
| Taxes, remuneration and social security | 45 | €65,251 | €84,723 | +€19,472 | +29.8% |
| Taxes | 450/3 | €65,251 | €84,723 | +€19,472 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,422 | €18,422 | = | 0.0% |
| Other operating charges | 640/8 | €6,433 | €4,457 | -€1,976 | -30.7% |
| Non-recurring operating charges | 66A | - | €40,198 | +€40,198 | |
| Gross operating margin | 9900 | €646,054 | €569,154 | -€76,899 | -11.9% |
| Operating profit (loss) | 9901 | €621,199 | €506,078 | -€115,121 | -18.5% |
| Financial income | 75/76B | €14,401 | €14,400 | -€1 | 0.0% |
| Recurring financial income | 75 | €14,401 | €14,400 | -€1 | 0.0% |
| Financial charges | 65/66B | €8,996 | €6,677 | -€2,320 | -25.8% |
| Recurring financial charges | 65 | €8,996 | €6,677 | -€2,320 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €626,604 | €513,802 | -€112,802 | -18.0% |
| Income taxes | 67/77 | €195,251 | €159,472 | -€35,779 | -18.3% |
| Profit (loss) for the period | 9904 | €431,353 | €354,329 | -€77,024 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €431,353 | €354,329 | -€77,024 | -17.9% |
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 24 October 2026 via checked.be.