DENTALUX: 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.
DENTALUX
Largest movements
- Tangible fixed assets +€545,529
up €545,529 (+103%), from €528,367 to €1.1m
of which Land and buildings: +€570,766
- Receivables within one year +€35,933
up €35,933 (+72.8%), from €49,371 to €85,304
of which Other amounts receivable: +€49,836
- Financial fixed assets -€27,000
no longer reported in 2025 (was €27,000)
- Debts after one year +€554,734
up €554,734 (+127%), from €437,962 to €992,696
- Trade debts -€63,188
down €63,188 (-38.8%), from €163,049 to €99,861
- Current portion of long-term debt +€50,828
up €50,828 (+155%), from €32,701 to €83,529
- Accrued charges and deferred income +€46,348
new in 2025: €46,348
- Profit (loss) carried forward -€22,381
down €22,381 (-16.7%), from €133,693 to €111,312
- Taxes -€46,448
down €46,448, from €46,360 to -€88
- Depreciation +€33,829
up €33,829 (+42.9%), from €78,891 to €112,720
- Staff costs +€18,165
up €18,165 (+6.8%), from €267,653 to €285,818
- Other operating charges -€16,235
down €16,235 (-54.7%), from €29,703 to €13,468
- Financial income -€5,484
down €5,484 (-88.2%), from €6,219 to €735
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 | €927,367 | €1,485,424 | +€558,057 | +60.2% |
| Fixed assets | 21/28 | €555,367 | €1,073,895 | +€518,529 | +93.4% |
| Tangible fixed assets | 22/27 | €528,367 | €1,073,895 | +€545,529 | +103% |
| Land and buildings | 22 | €67,995 | €638,761 | +€570,766 | +839% |
| Plant, machinery and equipment | 23 | €52,712 | €37,417 | -€15,295 | -29.0% |
| Furniture and vehicles | 24 | €10,844 | €32,777 | +€21,933 | +202% |
| Leasing and similar rights | 25 | €391,893 | €327,878 | -€64,015 | -16.3% |
| Other tangible fixed assets | 26 | €4,923 | €37,063 | +€32,140 | +653% |
| Financial fixed assets | 28 | €27,000 | - | -€27,000 | |
| Current assets | 29/58 | €372,000 | €411,529 | +€39,529 | +10.6% |
| Amounts receivable after more than one year | 29 | €213,587 | €213,587 | = | 0.0% |
| Other amounts receivable | 291 | €213,587 | €213,587 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,371 | €85,304 | +€35,933 | +72.8% |
| Trade receivables | 40 | €14,658 | €755 | -€13,903 | -94.8% |
| Other amounts receivable | 41 | €34,713 | €84,548 | +€49,836 | +144% |
| Cash at bank and in hand | 54/58 | €98,333 | €95,225 | -€3,108 | -3.2% |
| Deferred charges and accrued income | 490/1 | €10,709 | €17,413 | +€6,704 | +62.6% |
| Total equity and liabilities | 10/49 | €927,367 | €1,485,424 | +€558,057 | +60.2% |
| Equity | 10/15 | €141,753 | €119,372 | -€22,381 | -15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,693 | €111,312 | -€22,381 | -16.7% |
| Amounts payable | 17/49 | €785,614 | €1,366,052 | +€580,439 | +73.9% |
| Amounts payable after more than one year | 17 | €437,962 | €992,696 | +€554,734 | +127% |
| Financial debts | 170/4 | €437,962 | €992,696 | +€554,734 | +127% |
| Amounts payable within one year | 42/48 | €347,652 | €327,008 | -€20,644 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €32,701 | €83,529 | +€50,828 | +155% |
| Financial debts | 43 | €105,350 | €83,996 | -€21,354 | -20.3% |
| Credit institutions | 430/8 | €105,350 | €83,996 | -€21,354 | -20.3% |
| Trade debts | 44 | €163,049 | €99,861 | -€63,188 | -38.8% |
| Suppliers | 440/4 | €163,049 | €99,861 | -€63,188 | -38.8% |
| Taxes, remuneration and social security | 45 | €46,551 | €59,622 | +€13,070 | +28.1% |
| Remuneration and social security | 454/9 | €46,551 | €59,622 | +€13,070 | +28.1% |
| Accrued charges and deferred income | 492/3 | - | €46,348 | +€46,348 | |
| Remuneration, social security and pensions | 62 | €267,653 | €285,818 | +€18,165 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,891 | €112,720 | +€33,829 | +42.9% |
| Other operating charges | 640/8 | €29,703 | €13,468 | -€16,235 | -54.7% |
| Non-recurring operating charges | 66A | - | €77,228 | +€77,228 | |
| Gross operating margin | 9900 | €500,041 | €497,213 | -€2,828 | -0.6% |
| Operating profit (loss) | 9901 | €123,795 | €7,979 | -€115,816 | -93.6% |
| Financial income | 75/76B | €6,219 | €735 | -€5,484 | -88.2% |
| Recurring financial income | 75 | €6,219 | €735 | -€5,484 | -88.2% |
| Financial charges | 65/66B | €29,888 | €31,183 | +€1,296 | +4.3% |
| Recurring financial charges | 65 | €29,888 | €31,183 | +€1,296 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €100,126 | -€22,469 | -€122,595 | |
| Income taxes | 67/77 | €46,360 | -€88 | -€46,448 | |
| Profit (loss) for the period | 9904 | €53,766 | -€22,381 | -€76,147 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,766 | -€22,381 | -€76,147 |
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 25 October 2026 via checked.be.