DENTALSMILE: what changed
Two fiscal 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.
DENTALSMILE
Largest movements
- Cash -€18,717
down €18,717 (-31.7%), from €59,026 to €40,309
mainly Contributions, distributions and other (-€45,500) and Receivables after one year (-€10,500)
- Receivables after one year +€10,500
up €10,500 (+18.6%), from €56,385 to €66,885
- Receivables within one year +€9,321
up €9,321 (+345.2%), from €2,700 to €12,022
- Tangible fixed assets -€5,346
down €5,346 (-22.8%), from €23,435 to €18,088
of which Plant, machinery and equipment: -€3,274
- Reserves -€45,500
down €45,500 (-41.9%), from €108,501 to €63,001
of which Distributable reserves: -€45,500
- Other debts +€44,710
up €44,710 (+5588.7%), from €800 to €45,510
- Trade debts +€7,888
up €7,888 (+1992.3%), from €396 to €8,284
- Tax, wage and social debts -€5,059
down €5,059 (-95.5%), from €5,299 to €240
- Debts after one year -€3,830
down €3,830 (-24.5%), from €15,603 to €11,773
- Financial charges +€44,978
up €44,978 (+5496.3%), from €818 to €45,796
- Taxes -€14,820
down €14,820 (-96.9%), from €15,299 to €478
- Gross operating margin -€9,970
down €9,970 (-16.4%), from €60,781 to €50,811
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 | €150,169 | €146,917 | -€3,252 | -2.2% |
| Fixed assets | 21/28 | €23,798 | €18,451 | -€5,346 | -22.5% |
| Tangible fixed assets | 22/27 | €23,435 | €18,088 | -€5,346 | -22.8% |
| Plant, machinery and equipment | 23 | €6,906 | €3,632 | -€3,274 | -47.4% |
| Other tangible fixed assets | 26 | €16,529 | €14,457 | -€2,072 | -12.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €126,371 | €128,466 | +€2,094 | +1.7% |
| Amounts receivable after more than one year | 29 | €56,385 | €66,885 | +€10,500 | +18.6% |
| Other amounts receivable | 291 | €56,385 | €66,885 | +€10,500 | +18.6% |
| Amounts receivable within one year | 40/41 | €2,700 | €12,022 | +€9,321 | +345.2% |
| Other amounts receivable | 41 | €2,700 | €12,022 | +€9,321 | +345.2% |
| Current investments | 50/53 | €4,913 | €4,913 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,026 | €40,309 | -€18,717 | -31.7% |
| Deferred charges and accrued income | 490/1 | €3,347 | €4,337 | +€990 | +29.6% |
| Total equity and liabilities | 10/49 | €150,169 | €146,917 | -€3,252 | -2.2% |
| Equity | 10/15 | €120,901 | €73,909 | -€46,992 | -38.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €108,501 | €63,001 | -€45,500 | -41.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €106,641 | €61,141 | -€45,500 | -42.7% |
| Profit (loss) carried forward | 14 | - | -€1,492 | -€1,492 | |
| Amounts payable | 17/49 | €29,268 | €73,008 | +€43,740 | +149.4% |
| Amounts payable after more than one year | 17 | €15,603 | €11,773 | -€3,830 | -24.5% |
| Financial debts | 170/4 | €15,603 | €11,773 | -€3,830 | -24.5% |
| Amounts payable within one year | 42/48 | €13,665 | €61,235 | +€47,570 | +348.1% |
| Current portion of amounts payable after more than one year | 42 | €7,171 | €7,201 | +€31 | +0.4% |
| Trade debts | 44 | €396 | €8,284 | +€7,888 | +1992.3% |
| Suppliers | 440/4 | €396 | €8,284 | +€7,888 | +1992.3% |
| Taxes, remuneration and social security | 45 | €5,299 | €240 | -€5,059 | -95.5% |
| Taxes | 450/3 | €5,299 | €240 | -€5,059 | -95.5% |
| Other amounts payable | 47/48 | €800 | €45,510 | +€44,710 | +5588.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,420 | €6,471 | +€51 | +0.8% |
| Other operating charges | 640/8 | €445 | €441 | -€4 | -0.8% |
| Gross operating margin | 9900 | €60,781 | €50,811 | -€9,970 | -16.4% |
| Operating profit (loss) | 9901 | €53,916 | €43,898 | -€10,018 | -18.6% |
| Financial income | 75/76B | €784 | €884 | +€100 | +12.8% |
| Recurring financial income | 75 | €784 | €884 | +€100 | +12.8% |
| Financial charges | 65/66B | €818 | €45,796 | +€44,978 | +5496.3% |
| Recurring financial charges | 65 | €818 | €45,796 | +€44,978 | +5496.3% |
| Profit (loss) for the period before taxes | 9903 | €53,882 | -€1,014 | -€54,895 | |
| Income taxes | 67/77 | €15,299 | €478 | -€14,820 | -96.9% |
| Profit (loss) for the period | 9904 | €38,583 | -€1,492 | -€40,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,583 | -€1,492 | -€40,075 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.