DENTALUBE: 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.
DENTALUBE
Largest movements
- Tangible fixed assets -€26,127
down €26,127 (-5.8%), from €451,353 to €425,227
of which Land and buildings: -€24,690
- Cash +€12,449
up €12,449 (+37.3%), from €33,331 to €45,779
mainly Depreciation (+€44,658) and Net result for the year (+€23,856)
- Debts after one year -€37,619
no longer reported in 2025 (was €37,619)
- Profit (loss) carried forward +€23,856
up €23,856 (+13.3%), from €179,037 to €202,893
- Depreciation +€6,175
up €6,175 (+16.0%), from €38,483 to €44,658
- Gross operating margin +€5,259
up €5,259 (+6.6%), from €79,482 to €84,742
- Financial charges -€1,557
down €1,557 (-35.7%), from €4,368 to €2,811
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.
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 | €486,993 | €473,738 | -€13,255 | -2.7% |
| Fixed assets | 21/28 | €451,353 | €425,227 | -€26,127 | -5.8% |
| Tangible fixed assets | 22/27 | €451,353 | €425,227 | -€26,127 | -5.8% |
| Land and buildings | 22 | €443,796 | €419,107 | -€24,690 | -5.6% |
| Plant, machinery and equipment | 23 | €1,893 | €1,601 | -€292 | -15.4% |
| Furniture and vehicles | 24 | €5,664 | €4,519 | -€1,145 | -20.2% |
| Current assets | 29/58 | €35,640 | €48,512 | +€12,872 | +36.1% |
| Amounts receivable within one year | 40/41 | €2,309 | €2,156 | -€154 | -6.6% |
| Other amounts receivable | 41 | €2,309 | €2,156 | -€154 | -6.6% |
| Cash at bank and in hand | 54/58 | €33,331 | €45,779 | +€12,449 | +37.3% |
| Deferred charges and accrued income | 490/1 | - | €577 | +€577 | |
| Total equity and liabilities | 10/49 | €486,993 | €473,738 | -€13,255 | -2.7% |
| Equity | 10/15 | €386,276 | €410,132 | +€23,856 | +6.2% |
| Contributions | 10/11 | €188,399 | €188,399 | = | 0.0% |
| Capital | 10 | €188,399 | €188,399 | = | 0.0% |
| Issued capital | 100 | €188,399 | €188,399 | = | 0.0% |
| Reserves | 13 | €18,840 | €18,840 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,840 | €18,840 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,840 | €18,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,037 | €202,893 | +€23,856 | +13.3% |
| Amounts payable | 17/49 | €100,717 | €63,606 | -€37,111 | -36.8% |
| Amounts payable after more than one year | 17 | €37,619 | - | -€37,619 | |
| Advances received on contracts in progress | 176 | €37,619 | - | -€37,619 | |
| Amounts payable within one year | 42/48 | €63,098 | €63,606 | +€508 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €33,192 | €37,619 | +€4,426 | +13.3% |
| Trade debts | 44 | €4,687 | - | -€4,687 | |
| Suppliers | 440/4 | €4,687 | - | -€4,687 | |
| Other amounts payable | 47/48 | €25,219 | €25,987 | +€768 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,483 | €44,658 | +€6,175 | +16.0% |
| Other operating charges | 640/8 | €5,646 | €5,824 | +€178 | +3.1% |
| Gross operating margin | 9900 | €79,482 | €84,742 | +€5,259 | +6.6% |
| Operating profit (loss) | 9901 | €35,354 | €34,260 | -€1,094 | -3.1% |
| Financial income | 75/76B | €740 | €359 | -€381 | -51.5% |
| Recurring financial income | 75 | €740 | €359 | -€381 | -51.5% |
| Financial charges | 65/66B | €4,368 | €2,811 | -€1,557 | -35.7% |
| Recurring financial charges | 65 | €4,368 | €2,811 | -€1,557 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €31,726 | €31,808 | +€82 | +0.3% |
| Income taxes | 67/77 | €7,691 | €7,952 | +€261 | +3.4% |
| Profit (loss) for the period | 9904 | €24,035 | €23,856 | -€179 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,035 | €23,856 | -€179 | -0.7% |
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 29 October 2026 via checked.be.