DENTALUXE: 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.
DENTALUXE
Largest movements
- Tangible fixed assets -€15,589
down €15,589 (-15.6%), from €99,903 to €84,314
of which Land and buildings: -€14,116
- Cash -€3,000
down €3,000 (-78.0%), from €3,844 to €844
- Other debts +€46,068
up €46,068 (+25.5%), from €180,454 to €226,522
- Current portion of long-term debt -€45,363
no longer reported in 2024 (was €45,363)
- Profit (loss) carried forward -€19,334
down €19,334 (-14.0%), from -€137,932 to -€157,266
- Financial charges -€12,863
no longer reported in 2024 (was €12,863)
- Depreciation -€5,399
down €5,399 (-44.1%), from €12,247 to €6,848
- Purchases and services -€1,044
no longer reported in 2024 (was €1,044)
- Other operating charges -€348
no longer reported in 2024 (was €348)
- Gross operating margin -€16
no longer reported in 2024 (was €16)
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,662 | €91,074 | -€18,589 | -17.0% |
| Fixed assets | 21/28 | €99,903 | €84,314 | -€15,589 | -15.6% |
| Tangible fixed assets | 22/27 | €99,903 | €84,314 | -€15,589 | -15.6% |
| Land and buildings | 22 | €98,430 | €84,314 | -€14,116 | -14.3% |
| Plant, machinery and equipment | 23 | €1,472 | €0 | -€1,472 | -100.0% |
| Current assets | 29/58 | €9,760 | €6,760 | -€3,000 | -30.7% |
| Amounts receivable within one year | 40/41 | €5,916 | €5,916 | = | 0.0% |
| Trade receivables | 40 | €5,916 | €5,916 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,844 | €844 | -€3,000 | -78.0% |
| Total equity and liabilities | 10/49 | €109,662 | €91,074 | -€18,589 | -17.0% |
| Equity | 10/15 | -€117,472 | -€136,806 | -€19,334 | -16.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€137,932 | -€157,266 | -€19,334 | -14.0% |
| Amounts payable | 17/49 | €227,135 | €227,880 | +€745 | +0.3% |
| Amounts payable within one year | 42/48 | €227,135 | €227,880 | +€745 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €45,363 | - | -€45,363 | |
| Trade debts | 44 | €1,318 | €1,358 | +€40 | +3.0% |
| Suppliers | 440/4 | €1,318 | €1,358 | +€40 | +3.0% |
| Other amounts payable | 47/48 | €180,454 | €226,522 | +€46,068 | +25.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,044 | - | -€1,044 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,247 | €6,848 | -€5,399 | -44.1% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | €16 | - | -€16 | |
| Operating profit (loss) | 9901 | -€12,579 | -€6,848 | +€5,731 | +45.6% |
| Financial charges | 65/66B | €12,863 | - | -€12,863 | |
| Recurring financial charges | 65 | €12,863 | - | -€12,863 | |
| Profit (loss) for the period before taxes | 9903 | -€25,442 | -€6,848 | +€18,594 | +73.1% |
| Profit (loss) for the period | 9904 | -€25,442 | -€6,848 | +€18,594 | +73.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,442 | -€6,848 | +€18,594 | +73.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.