DENTALYS: 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.
DENTALYS
Largest movements
- Cash +€23,196
up €23,196 (+23.2%), from €99,769 to €122,965
mainly Provisions (+€47,660) and Depreciation (+€32,485)
- Tangible fixed assets -€19,377
down €19,377 (-18.5%), from €104,616 to €85,240
of which Other tangible fixed assets: -€13,622
- Receivables within one year +€4,329
up €4,329 (+21.3%), from €20,334 to €24,663
- Deferred charges and accrued income +€2,632
up €2,632 (+23.2%), from €11,367 to €13,999
- Provisions +€47,660
new in 2025: €47,660
- Debts after one year -€24,775
down €24,775 (-67.3%), from €36,837 to €12,062
- Profit (loss) carried forward -€10,324
down €10,324 (-11.4%), from €90,665 to €80,340
- Other debts +€5,088
up €5,088 (+187%), from €2,724 to €7,812
- Tax, wage and social debts -€3,768
down €3,768 (-22.2%), from €16,995 to €13,227
of which Remuneration and social security: -€2,727
- Provisions +€47,660
new in 2025: €47,660
- Gross operating margin +€16,833
up €16,833 (+9.0%), from €187,150 to €203,983
- Depreciation -€15,700
down €15,700 (-32.6%), from €48,185 to €32,485
- Staff costs +€5,170
up €5,170 (+4.1%), from €125,899 to €131,069
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 | €244,421 | €255,201 | +€10,780 | +4.4% |
| Fixed assets | 21/28 | €112,950 | €93,574 | -€19,377 | -17.2% |
| Tangible fixed assets | 22/27 | €104,616 | €85,240 | -€19,377 | -18.5% |
| Plant, machinery and equipment | 23 | €17,439 | €21,268 | +€3,830 | +22.0% |
| Furniture and vehicles | 24 | €39,837 | €27,499 | -€12,339 | -31.0% |
| Other tangible fixed assets | 26 | €47,340 | €33,718 | -€13,622 | -28.8% |
| Assets under construction and advance payments | 27 | - | €2,754 | +€2,754 | |
| Financial fixed assets | 28 | €8,334 | €8,334 | = | 0.0% |
| Current assets | 29/58 | €131,470 | €161,627 | +€30,157 | +22.9% |
| Amounts receivable within one year | 40/41 | €20,334 | €24,663 | +€4,329 | +21.3% |
| Other amounts receivable | 41 | €20,334 | €24,663 | +€4,329 | +21.3% |
| Cash at bank and in hand | 54/58 | €99,769 | €122,965 | +€23,196 | +23.2% |
| Deferred charges and accrued income | 490/1 | €11,367 | €13,999 | +€2,632 | +23.2% |
| Total equity and liabilities | 10/49 | €244,421 | €255,201 | +€10,780 | +4.4% |
| Equity | 10/15 | €111,125 | €100,800 | -€10,324 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,665 | €80,340 | -€10,324 | -11.4% |
| Provisions and deferred taxes | 16 | - | €47,660 | +€47,660 | |
| Provisions for liabilities and charges | 160/5 | - | €47,660 | +€47,660 | |
| Other liabilities and charges | 164/5 | - | €47,660 | +€47,660 | |
| Amounts payable | 17/49 | €133,296 | €106,740 | -€26,556 | -19.9% |
| Amounts payable after more than one year | 17 | €36,837 | €12,062 | -€24,775 | -67.3% |
| Financial debts | 170/4 | €36,837 | €12,062 | -€24,775 | -67.3% |
| Amounts payable within one year | 42/48 | €70,383 | €70,068 | -€314 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €24,116 | €24,775 | +€658 | +2.7% |
| Trade debts | 44 | €26,548 | €24,255 | -€2,293 | -8.6% |
| Suppliers | 440/4 | €26,548 | €24,255 | -€2,293 | -8.6% |
| Taxes, remuneration and social security | 45 | €16,995 | €13,227 | -€3,768 | -22.2% |
| Taxes | 450/3 | €1,045 | €5 | -€1,041 | -99.5% |
| Remuneration and social security | 454/9 | €15,949 | €13,222 | -€2,727 | -17.1% |
| Other amounts payable | 47/48 | €2,724 | €7,812 | +€5,088 | +187% |
| Accrued charges and deferred income | 492/3 | €26,077 | €24,609 | -€1,467 | -5.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €125,899 | €131,069 | +€5,170 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,185 | €32,485 | -€15,700 | -32.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €47,660 | +€47,660 | |
| Other operating charges | 640/8 | €2,028 | €1,484 | -€544 | -26.8% |
| Gross operating margin | 9900 | €187,150 | €203,983 | +€16,833 | +9.0% |
| Operating profit (loss) | 9901 | €11,038 | -€8,715 | -€19,753 | |
| Financial income | 75/76B | €0 | €248 | +€248 | |
| Recurring financial income | 75 | €0 | €248 | +€248 | |
| Financial charges | 65/66B | €2,151 | €1,694 | -€457 | -21.3% |
| Recurring financial charges | 65 | €2,151 | €1,694 | -€457 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €8,887 | -€10,162 | -€19,049 | |
| Income taxes | 67/77 | €174 | €163 | -€11 | -6.3% |
| Profit (loss) for the period | 9904 | €8,713 | -€10,324 | -€19,038 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,713 | -€10,324 | -€19,038 |
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 16 October 2026 via checked.be.