DENTALWINO: 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.
DENTALWINO
Largest movements
- Tangible fixed assets +€146,902
up €146,902 (+39.5%), from €372,296 to €519,198
of which Other tangible fixed assets: +€105,445
- Cash +€80,225
up €80,225 (+56.5%), from €141,893 to €222,118
mainly Other debts (+€337,015) and Net result for the year (+€195,305)
- Receivables within one year +€78,612
up €78,612 (+41.2%), from €191,000 to €269,612
- Other debts +€337,015
up €337,015, from €0 to €337,015
- Profit (loss) carried forward -€141,710
down €141,710 (-61.1%), from €232,001 to €90,291
- Debts after one year +€55,353
up €55,353 (+14.0%), from €394,871 to €450,224
- Tax, wage and social debts +€22,614
up €22,614 (+33.7%), from €67,101 to €89,715
of which Taxes: +€20,580
- Current portion of long-term debt +€14,146
up €14,146 (+59.0%), from €23,977 to €38,123
- Gross operating margin +€129,743
up €129,743 (+61.5%), from €210,880 to €340,623
- Staff costs +€32,952
new in 2025: €32,952
- Taxes +€21,286
up €21,286 (+65.4%), from €32,571 to €53,858
- Depreciation -€20,147
down €20,147 (-33.5%), from €60,068 to €39,921
- Financial charges +€12,410
up €12,410 (+408%), from €3,043 to €15,453
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 | €721,200 | €1,019,048 | +€297,848 | +41.3% |
| Fixed assets | 21/28 | €372,296 | €519,198 | +€146,902 | +39.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €372,296 | €519,198 | +€146,902 | +39.5% |
| Land and buildings | 22 | €363,191 | €344,803 | -€18,388 | -5.1% |
| Plant, machinery and equipment | 23 | €6,891 | €61,114 | +€54,224 | +787% |
| Furniture and vehicles | 24 | €2,214 | €7,837 | +€5,622 | +254% |
| Other tangible fixed assets | 26 | - | €105,445 | +€105,445 | |
| Current assets | 29/58 | €348,904 | €499,850 | +€150,945 | +43.3% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €191,000 | €269,612 | +€78,612 | +41.2% |
| Other amounts receivable | 41 | €191,000 | €269,612 | +€78,612 | +41.2% |
| Cash at bank and in hand | 54/58 | €141,893 | €222,118 | +€80,225 | +56.5% |
| Deferred charges and accrued income | 490/1 | €16,011 | €8,120 | -€7,892 | -49.3% |
| Total equity and liabilities | 10/49 | €721,200 | €1,019,048 | +€297,848 | +41.3% |
| Equity | 10/15 | €235,001 | €93,291 | -€141,710 | -60.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €232,001 | €90,291 | -€141,710 | -61.1% |
| Amounts payable | 17/49 | €486,199 | €925,757 | +€439,558 | +90.4% |
| Amounts payable after more than one year | 17 | €394,871 | €450,224 | +€55,353 | +14.0% |
| Financial debts | 170/4 | €394,871 | €450,224 | +€55,353 | +14.0% |
| Amounts payable within one year | 42/48 | €91,328 | €465,381 | +€374,054 | +410% |
| Current portion of amounts payable after more than one year | 42 | €23,977 | €38,123 | +€14,146 | +59.0% |
| Trade debts | 44 | €250 | €529 | +€279 | +112% |
| Suppliers | 440/4 | €250 | €529 | +€279 | +112% |
| Taxes, remuneration and social security | 45 | €67,101 | €89,715 | +€22,614 | +33.7% |
| Taxes | 450/3 | €65,551 | €86,131 | +€20,580 | +31.4% |
| Remuneration and social security | 454/9 | €1,550 | €3,583 | +€2,033 | +131% |
| Other amounts payable | 47/48 | €0 | €337,015 | +€337,015 | |
| Accrued charges and deferred income | 492/3 | €0 | €10,151 | +€10,151 | |
| Remuneration, social security and pensions | 62 | - | €32,952 | +€32,952 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,068 | €39,921 | -€20,147 | -33.5% |
| Other operating charges | 640/8 | €738 | €3,165 | +€2,428 | +329% |
| Gross operating margin | 9900 | €210,880 | €340,623 | +€129,743 | +61.5% |
| Operating profit (loss) | 9901 | €150,075 | €264,585 | +€114,510 | +76.3% |
| Financial income | 75/76B | €10 | €30 | +€20 | +193% |
| Recurring financial income | 75 | €10 | €30 | +€20 | +193% |
| Financial charges | 65/66B | €3,043 | €15,453 | +€12,410 | +408% |
| Recurring financial charges | 65 | €3,043 | €15,453 | +€12,410 | +408% |
| Profit (loss) for the period before taxes | 9903 | €147,043 | €249,163 | +€102,120 | +69.4% |
| Income taxes | 67/77 | €32,571 | €53,858 | +€21,286 | +65.4% |
| Profit (loss) for the period | 9904 | €114,472 | €195,305 | +€80,833 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €114,472 | €195,305 | +€80,833 | +70.6% |
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 24 October 2026 via checked.be.