Dentalsense: 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.
Dentalsense
Largest movements
- Tangible fixed assets +€200,042
up €200,042 (+118.1%), from €169,323 to €369,365
of which Land and buildings: +€106,800
- Cash -€114,321
down €114,321 (-81.3%), from €140,599 to €26,278
mainly Investment in fixed assets (net) (-€212,970) and Debts after one year (-€6,971)
- Reserves +€82,423
up €82,423 (+58.6%), from €140,772 to €223,195
- Trade debts +€8,540
up €8,540 (+239.5%), from €3,566 to €12,107
- Debts after one year -€6,971
down €6,971 (-6.0%), from €115,864 to €108,893
- Gross operating margin +€24,488
up €24,488 (+26.3%), from €93,015 to €117,503
- Depreciation -€21,854
down €21,854 (-62.8%), from €34,782 to €12,928
- Taxes +€4,845
up €4,845 (+43.6%), from €11,119 to €15,964
- Financial income -€1,237
no longer reported in 2025 (was €1,237)
of which Financial income: -€1,237
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 | €311,569 | €397,951 | +€86,381 | +27.7% |
| Fixed assets | 21/28 | €169,323 | €369,365 | +€200,042 | +118.1% |
| Tangible fixed assets | 22/27 | €169,323 | €369,365 | +€200,042 | +118.1% |
| Land and buildings | 22 | €138,345 | €245,145 | +€106,800 | +77.2% |
| Plant, machinery and equipment | 23 | €28,247 | €122,527 | +€94,280 | +333.8% |
| Furniture and vehicles | 24 | €437 | €247 | -€190 | -43.5% |
| Other tangible fixed assets | 26 | €2,294 | €1,446 | -€848 | -37.0% |
| Current assets | 29/58 | €142,247 | €28,586 | -€113,661 | -79.9% |
| Amounts receivable within one year | 40/41 | €503 | €1,136 | +€633 | +125.8% |
| Other amounts receivable | 41 | €503 | €1,136 | +€633 | +125.8% |
| Cash at bank and in hand | 54/58 | €140,599 | €26,278 | -€114,321 | -81.3% |
| Deferred charges and accrued income | 490/1 | €1,145 | €1,172 | +€27 | +2.4% |
| Total equity and liabilities | 10/49 | €311,569 | €397,951 | +€86,381 | +27.7% |
| Equity | 10/15 | €143,272 | €225,695 | +€82,423 | +57.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €140,772 | €223,195 | +€82,423 | +58.6% |
| Distributable reserves | 133 | €140,772 | €223,195 | +€82,423 | +58.6% |
| Amounts payable | 17/49 | €168,298 | €172,256 | +€3,958 | +2.4% |
| Amounts payable after more than one year | 17 | €115,864 | €108,893 | -€6,971 | -6.0% |
| Financial debts | 170/4 | €115,864 | €108,893 | -€6,971 | -6.0% |
| Amounts payable within one year | 42/48 | €52,433 | €63,363 | +€10,929 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €6,719 | €6,971 | +€252 | +3.7% |
| Trade debts | 44 | €3,566 | €12,107 | +€8,540 | +239.5% |
| Suppliers | 440/4 | €3,566 | €12,107 | +€8,540 | +239.5% |
| Taxes, remuneration and social security | 45 | €4,232 | €6,416 | +€2,184 | +51.6% |
| Taxes | 450/3 | €1,044 | - | -€1,044 | |
| Remuneration and social security | 454/9 | €3,188 | €6,416 | +€3,228 | +101.3% |
| Other amounts payable | 47/48 | €37,916 | €37,869 | -€47 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,782 | €12,928 | -€21,854 | -62.8% |
| Other operating charges | 640/8 | €1,379 | €1,133 | -€246 | -17.9% |
| Gross operating margin | 9900 | €93,015 | €117,503 | +€24,488 | +26.3% |
| Operating profit (loss) | 9901 | €56,855 | €103,443 | +€46,588 | +81.9% |
| Financial income | 75/76B | €1,237 | - | -€1,237 | |
| Recurring financial income | 75 | €1,237 | - | -€1,237 | |
| Non-recurring financial income | 76B | €1,237 | - | -€1,237 | |
| Financial charges | 65/66B | €4,987 | €5,056 | +€69 | +1.4% |
| Recurring financial charges | 65 | €4,987 | €5,056 | +€69 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €53,105 | €98,387 | +€45,282 | +85.3% |
| Income taxes | 67/77 | €11,119 | €15,964 | +€4,845 | +43.6% |
| Profit (loss) for the period | 9904 | €41,986 | €82,423 | +€40,437 | +96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,986 | €82,423 | +€40,437 | +96.3% |
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 9 October 2026 via checked.be.