DENTALX: 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.
DENTALX
Largest movements
- Receivables within one year +€58,385
up €58,385 (+1,178%), from €4,956 to €63,341
of which Other amounts receivable: +€58,603
- Tangible fixed assets -€23,444
down €23,444 (-2.2%), from €1.0m to €1.0m
of which Other tangible fixed assets: -€15,279
- Cash -€21,405
down €21,405 (-8.8%), from €241,966 to €220,561
mainly Debts after one year (-€81,752) and Other debts (-€62,319)
- Reserves +€169,500
up €169,500 (+33.6%), from €505,200 to €674,700
of which Non-distributable reserves: +€169,500
- Debts after one year -€81,752
down €81,752 (-13.4%), from €608,947 to €527,195
- Other debts -€62,319
down €62,319 (-93.4%), from €66,719 to €4,400
- Gross operating margin +€28,786
up €28,786 (+14.7%), from €195,391 to €224,177
- Taxes +€23,951
up €23,951 (+64.6%), from €37,062 to €61,013
- Depreciation -€23,302
down €23,302 (-26.7%), from €87,287 to €63,985
- Financial income +€14,657
up €14,657 (+17.5%), from €83,730 to €98,387
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 | €1,541,723 | €1,558,503 | +€16,780 | +1.1% |
| Fixed assets | 21/28 | €1,294,801 | €1,271,357 | -€23,444 | -1.8% |
| Tangible fixed assets | 22/27 | €1,047,776 | €1,024,332 | -€23,444 | -2.2% |
| Land and buildings | 22 | €904,785 | €892,177 | -€12,608 | -1.4% |
| Plant, machinery and equipment | 23 | €350 | €207 | -€143 | -40.9% |
| Furniture and vehicles | 24 | €25,814 | €30,400 | +€4,586 | +17.8% |
| Other tangible fixed assets | 26 | €116,827 | €101,548 | -€15,279 | -13.1% |
| Financial fixed assets | 28 | €247,025 | €247,025 | = | 0.0% |
| Current assets | 29/58 | €246,922 | €287,146 | +€40,224 | +16.3% |
| Amounts receivable within one year | 40/41 | €4,956 | €63,341 | +€58,385 | +1,178% |
| Trade receivables | 40 | €218 | - | -€218 | |
| Other amounts receivable | 41 | €4,738 | €63,341 | +€58,603 | +1,237% |
| Cash at bank and in hand | 54/58 | €241,966 | €220,561 | -€21,405 | -8.8% |
| Deferred charges and accrued income | 490/1 | - | €3,244 | +€3,244 | |
| Total equity and liabilities | 10/49 | €1,541,723 | €1,558,503 | +€16,780 | +1.1% |
| Equity | 10/15 | €683,487 | €853,484 | +€169,997 | +24.9% |
| Contributions | 10/11 | €77,000 | €77,000 | = | 0.0% |
| Reserves | 13 | €505,200 | €674,700 | +€169,500 | +33.6% |
| Non-distributable reserves | 130/1 | €497,500 | €667,000 | +€169,500 | +34.1% |
| Own shares acquired | 1312 | €497,500 | €667,000 | +€169,500 | +34.1% |
| Distributable reserves | 133 | €7,700 | €7,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,287 | €101,784 | +€497 | +0.5% |
| Provisions and deferred taxes | 16 | €50,000 | €50,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €50,000 | €50,000 | = | 0.0% |
| Taxes | 161 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable | 17/49 | €808,236 | €655,019 | -€153,217 | -19.0% |
| Amounts payable after more than one year | 17 | €608,947 | €527,195 | -€81,752 | -13.4% |
| Financial debts | 170/4 | €608,947 | €527,195 | -€81,752 | -13.4% |
| Amounts payable within one year | 42/48 | €199,288 | €127,824 | -€71,464 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €79,628 | €81,603 | +€1,975 | +2.5% |
| Trade debts | 44 | €2,254 | €4,008 | +€1,754 | +77.8% |
| Suppliers | 440/4 | €2,254 | €4,008 | +€1,754 | +77.8% |
| Taxes, remuneration and social security | 45 | €50,687 | €37,813 | -€12,874 | -25.4% |
| Taxes | 450/3 | €50,687 | €37,813 | -€12,874 | -25.4% |
| Other amounts payable | 47/48 | €66,719 | €4,400 | -€62,319 | -93.4% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Remuneration, social security and pensions | 62 | €1,760 | €1,280 | -€480 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,287 | €63,985 | -€23,302 | -26.7% |
| Other operating charges | 640/8 | €3,719 | €4,733 | +€1,014 | +27.3% |
| Non-recurring operating charges | 66A | €10,531 | - | -€10,531 | |
| Gross operating margin | 9900 | €195,391 | €224,177 | +€28,786 | +14.7% |
| Operating profit (loss) | 9901 | €92,094 | €154,179 | +€62,085 | +67.4% |
| Financial income | 75/76B | €83,730 | €98,387 | +€14,657 | +17.5% |
| Recurring financial income | 75 | €83,730 | €98,387 | +€14,657 | +17.5% |
| Financial charges | 65/66B | €20,181 | €21,556 | +€1,375 | +6.8% |
| Recurring financial charges | 65 | €20,169 | €21,549 | +€1,380 | +6.8% |
| Non-recurring financial charges | 66B | €12 | €7 | -€5 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €155,643 | €231,010 | +€75,367 | +48.4% |
| Income taxes | 67/77 | €37,062 | €61,013 | +€23,951 | +64.6% |
| Profit (loss) for the period | 9904 | €118,581 | €169,997 | +€51,416 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €118,581 | €169,997 | +€51,416 | +43.4% |
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 18 October 2026 via checked.be.