DENTAM SPRL: 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.
What changed
DENTAM SPRL
NACE 86.230, Dental practice
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€65,890
2023 · €71,014-€5,124
Equity
€485,262
2023 · €452,913+€32,349
Cash
€21,258
2023 · €26,635-€5,377
Balance sheet total
€800,089
2023 · €820,714-€20,625
Largest movements
Assets
- Tangible fixed assets -€16,144
down €16,144 (-2.7%), from €588,862 to €572,718
of which Land and buildings: -€18,750
Equity and liabilities
- Debts after one year -€47,698
down €47,698 (-17.8%), from €267,981 to €220,283
- Profit (loss) carried forward +€32,350
up €32,350 (+12.4%), from €261,376 to €293,726
Income statement
- Gross operating margin -€12,587
down €12,587 (-5.0%), from €250,460 to €237,873
- Taxes -€9,416
down €9,416 (-41.3%), from €22,782 to €13,366
- Financial charges -€8,832
down €8,832 (-33.0%), from €26,739 to €17,907
- Staff costs +€6,376
up €6,376 (+8.9%), from €71,449 to €77,825
- Depreciation +€4,738
up €4,738 (+8.3%), from €57,016 to €61,754
From the 2023 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.
Result 2023
€71,014
Gross operating margin
-€12,587
Staff costs
-€6,376
Depreciation
-€4,738
Other operating charges
-€173
Other operating items
-€3,762
Financial income
+€4,264
Financial charges
+€8,832
Taxes
+€9,416
Result 2024
€65,890
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€126,658
Investment
-€45,609
Financing
-€86,426
Cash 2023
€26,635
From operations (derived)
+€126,658
Net result for the year
+€65,890
Depreciation
+€61,754
Receivables within one year
+€276
Deferred charges and accrued income
-€1,172
Trade debts
-€432
Tax, wage and social debts
+€132
Accrued charges and deferred income
+€211
Investment (derived)
-€45,609
Investment in fixed assets (net)
-€45,609
Financing
-€86,426
Debts after one year
-€47,698
Current portion of long-term debt
-€5,188
Contributions, distributions and other
-€33,540
Cash 2024
€21,258
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €820,714 | €800,089 | -€20,625 | -2.5% |
| Fixed assets | 21/28 | €588,862 | €572,718 | -€16,144 | -2.7% |
| Tangible fixed assets | 22/27 | €588,862 | €572,718 | -€16,144 | -2.7% |
| Land and buildings | 22 | €383,157 | €364,407 | -€18,750 | -4.9% |
| Plant, machinery and equipment | 23 | €191,673 | €196,937 | +€5,264 | +2.7% |
| Furniture and vehicles | 24 | €14,032 | €11,374 | -€2,658 | -18.9% |
| Current assets | 29/58 | €231,852 | €227,371 | -€4,481 | -1.9% |
| Amounts receivable within one year | 40/41 | €205,217 | €204,941 | -€276 | -0.1% |
| Other amounts receivable | 41 | €205,217 | €204,941 | -€276 | -0.1% |
| Cash at bank and in hand | 54/58 | €26,635 | €21,258 | -€5,377 | -20.2% |
| Deferred charges and accrued income | 490/1 | - | €1,172 | +€1,172 | |
| Total equity and liabilities | 10/49 | €820,714 | €800,089 | -€20,625 | -2.5% |
| Equity | 10/15 | €452,913 | €485,262 | +€32,349 | +7.1% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Capital | 10 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Issued capital | 100 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €172,937 | €171,077 | -€1,860 | -1.1% |
| Non-distributable reserves | 130/1 | €172,937 | €171,077 | -€1,860 | -1.1% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | €171,077 | €171,077 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €261,376 | €293,726 | +€32,350 | +12.4% |
| Amounts payable | 17/49 | €367,801 | €314,826 | -€52,975 | -14.4% |
| Amounts payable after more than one year | 17 | €267,981 | €220,283 | -€47,698 | -17.8% |
| Financial debts | 170/4 | €267,981 | €220,283 | -€47,698 | -17.8% |
| Amounts payable within one year | 42/48 | €99,820 | €94,332 | -€5,488 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €58,143 | €52,955 | -€5,188 | -8.9% |
| Trade debts | 44 | €12,722 | €12,290 | -€432 | -3.4% |
| Suppliers | 440/4 | €12,722 | €12,290 | -€432 | -3.4% |
| Taxes, remuneration and social security | 45 | €28,955 | €29,087 | +€132 | +0.5% |
| Taxes | 450/3 | €17,107 | €18,867 | +€1,760 | +10.3% |
| Remuneration and social security | 454/9 | €11,848 | €10,220 | -€1,628 | -13.7% |
| Accrued charges and deferred income | 492/3 | - | €211 | +€211 | |
| Remuneration, social security and pensions | 62 | €71,449 | €77,825 | +€6,376 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,016 | €61,754 | +€4,738 | +8.3% |
| Other operating charges | 640/8 | €3,589 | €3,762 | +€173 | +4.8% |
| Non-recurring operating charges | 66A | €89 | €3,851 | +€3,762 | +4,227% |
| Gross operating margin | 9900 | €250,460 | €237,873 | -€12,587 | -5.0% |
| Operating profit (loss) | 9901 | €118,317 | €90,681 | -€27,636 | -23.4% |
| Financial income | 75/76B | €2,218 | €6,482 | +€4,264 | +192% |
| Recurring financial income | 75 | €2,218 | €6,482 | +€4,264 | +192% |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | €26,739 | €17,907 | -€8,832 | -33.0% |
| Recurring financial charges | 65 | €26,739 | €17,907 | -€8,832 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €93,796 | €79,256 | -€14,540 | -15.5% |
| Income taxes | 67/77 | €22,782 | €13,366 | -€9,416 | -41.3% |
| Profit (loss) for the period | 9904 | €71,014 | €65,890 | -€5,124 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €71,014 | €65,890 | -€5,124 | -7.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.