DENTALYH: 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.
DENTALYH
Largest movements
- Cash +€111,285
up €111,285 (+125%), from €89,208 to €200,492
mainly Other debts (+€177,617) and Net result for the year (+€96,926)
- Tangible fixed assets -€10,689
down €10,689 (-29.6%), from €36,145 to €25,455
of which Furniture and vehicles: -€10,253
- Receivables within one year +€7,414
up €7,414 (+208%), from €3,560 to €10,974
- Deferred charges and accrued income -€3,289
down €3,289 (-6.4%), from €51,561 to €48,272
- Other debts +€177,617
new in 2025: €177,617
- Profit (loss) carried forward -€80,690
down €80,690 (-71.1%), from €113,534 to €32,844
- Tax, wage and social debts +€15,868
up €15,868 (+56.7%), from €28,005 to €43,873
- Debts after one year -€9,010
down €9,010 (-34.3%), from €26,233 to €17,223
- Gross operating margin +€54,987
up €54,987 (+65.7%), from €83,723 to €138,710
- Taxes +€14,273
up €14,273 (+96.7%), from €14,754 to €29,027
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 | €180,474 | €285,194 | +€104,720 | +58.0% |
| Fixed assets | 21/28 | €36,145 | €25,455 | -€10,689 | -29.6% |
| Tangible fixed assets | 22/27 | €36,145 | €25,455 | -€10,689 | -29.6% |
| Furniture and vehicles | 24 | €32,461 | €22,208 | -€10,253 | -31.6% |
| Other tangible fixed assets | 26 | €3,684 | €3,247 | -€436 | -11.8% |
| Current assets | 29/58 | €144,329 | €259,739 | +€115,410 | +80.0% |
| Amounts receivable within one year | 40/41 | €3,560 | €10,974 | +€7,414 | +208% |
| Other amounts receivable | 41 | €3,560 | €10,974 | +€7,414 | +208% |
| Cash at bank and in hand | 54/58 | €89,208 | €200,492 | +€111,285 | +125% |
| Deferred charges and accrued income | 490/1 | €51,561 | €48,272 | -€3,289 | -6.4% |
| Total equity and liabilities | 10/49 | €180,474 | €285,194 | +€104,720 | +58.0% |
| Equity | 10/15 | €116,534 | €35,844 | -€80,690 | -69.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,534 | €32,844 | -€80,690 | -71.1% |
| Amounts payable | 17/49 | €63,940 | €249,350 | +€185,411 | +290% |
| Amounts payable after more than one year | 17 | €26,233 | €17,223 | -€9,010 | -34.3% |
| Financial debts | 170/4 | €26,233 | €17,223 | -€9,010 | -34.3% |
| Amounts payable within one year | 42/48 | €37,707 | €232,127 | +€194,420 | +516% |
| Current portion of amounts payable after more than one year | 42 | €8,748 | €9,010 | +€262 | +3.0% |
| Trade debts | 44 | €954 | €1,628 | +€674 | +70.7% |
| Suppliers | 440/4 | €954 | €1,628 | +€674 | +70.7% |
| Taxes, remuneration and social security | 45 | €28,005 | €43,873 | +€15,868 | +56.7% |
| Taxes | 450/3 | €28,005 | €43,873 | +€15,868 | +56.7% |
| Other amounts payable | 47/48 | - | €177,617 | +€177,617 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,689 | €10,689 | = | 0.0% |
| Other operating charges | 640/8 | €615 | €1,236 | +€621 | +101% |
| Gross operating margin | 9900 | €83,723 | €138,710 | +€54,987 | +65.7% |
| Operating profit (loss) | 9901 | €72,419 | €126,784 | +€54,366 | +75.1% |
| Financial income | 75/76B | - | €198 | +€198 | |
| Recurring financial income | 75 | - | €198 | +€198 | |
| Financial charges | 65/66B | €1,329 | €1,029 | -€301 | -22.6% |
| Recurring financial charges | 65 | €1,329 | €1,029 | -€301 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €71,089 | €125,954 | +€54,865 | +77.2% |
| Income taxes | 67/77 | €14,754 | €29,027 | +€14,273 | +96.7% |
| Profit (loss) for the period | 9904 | €56,335 | €96,926 | +€40,591 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,335 | €96,926 | +€40,591 | +72.1% |
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.