DENTAMIP GROUP: 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.
DENTAMIP GROUP
Largest movements
- Cash +€24,620
up €24,620 (+34.4%), from €71,602 to €96,222
mainly Other debts (+€22,088) and Net result for the year (+€18,442)
- Profit (loss) carried forward -€26,558
down €26,558 (-95.7%), from €27,753 to €1,195
- Other debts +€22,088
up €22,088 (+857.7%), from €2,575 to €24,663
- Reserves +€18,000
up €18,000 (+16.1%), from €111,860 to €129,860
- Tax, wage and social debts +€7,890
up €7,890 (+116.6%), from €6,766 to €14,656
- Trade debts +€3,576
new in 2025: €3,576
- Gross operating margin -€8,446
down €8,446 (-19.4%), from €43,433 to €34,987
- Financial charges +€1,195
up €1,195 (+52.8%), from €2,264 to €3,459
- Financial income +€1,084
up €1,084 (+317.2%), from €342 to €1,425
- Depreciation -€1,075
down €1,075 (-26.7%), from €4,024 to €2,949
- Other operating charges +€733
up €733 (+110.6%), from €662 to €1,395
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.
Cash bridge derived
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 | €158,607 | €183,700 | +€25,093 | +15.8% |
| Fixed assets | 21/28 | €5,884 | €4,634 | -€1,250 | -21.2% |
| Tangible fixed assets | 22/27 | €5,384 | €4,134 | -€1,250 | -23.2% |
| Furniture and vehicles | 24 | €5,384 | €4,134 | -€1,250 | -23.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €152,723 | €179,067 | +€26,343 | +17.2% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €71,602 | €96,222 | +€24,620 | +34.4% |
| Deferred charges and accrued income | 490/1 | €31,122 | €32,845 | +€1,723 | +5.5% |
| Total equity and liabilities | 10/49 | €158,607 | €183,700 | +€25,093 | +15.8% |
| Equity | 10/15 | €147,213 | €138,655 | -€8,558 | -5.8% |
| Contributions | 10/11 | €7,600 | €7,600 | = | 0.0% |
| Reserves | 13 | €111,860 | €129,860 | +€18,000 | +16.1% |
| Distributable reserves | 133 | €111,860 | €129,860 | +€18,000 | +16.1% |
| Profit (loss) carried forward | 14 | €27,753 | €1,195 | -€26,558 | -95.7% |
| Amounts payable | 17/49 | €11,394 | €45,045 | +€33,651 | +295.3% |
| Amounts payable within one year | 42/48 | €11,394 | €44,942 | +€33,548 | +294.4% |
| Current portion of amounts payable after more than one year | 42 | €2,053 | €2,047 | -€6 | -0.3% |
| Trade debts | 44 | - | €3,576 | +€3,576 | |
| Suppliers | 440/4 | - | €3,576 | +€3,576 | |
| Taxes, remuneration and social security | 45 | €6,766 | €14,656 | +€7,890 | +116.6% |
| Taxes | 450/3 | €6,766 | €14,656 | +€7,890 | +116.6% |
| Other amounts payable | 47/48 | €2,575 | €24,663 | +€22,088 | +857.7% |
| Accrued charges and deferred income | 492/3 | - | €103 | +€103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,024 | €2,949 | -€1,075 | -26.7% |
| Other operating charges | 640/8 | €662 | €1,395 | +€733 | +110.6% |
| Gross operating margin | 9900 | €43,433 | €34,987 | -€8,446 | -19.4% |
| Operating profit (loss) | 9901 | €38,746 | €30,643 | -€8,103 | -20.9% |
| Financial income | 75/76B | €342 | €1,425 | +€1,084 | +317.2% |
| Recurring financial income | 75 | €342 | €1,425 | +€1,084 | +317.2% |
| Financial charges | 65/66B | €2,264 | €3,459 | +€1,195 | +52.8% |
| Recurring financial charges | 65 | €2,264 | €3,459 | +€1,195 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | €36,824 | €28,610 | -€8,215 | -22.3% |
| Income taxes | 67/77 | €10,466 | €10,168 | -€298 | -2.9% |
| Profit (loss) for the period | 9904 | €26,358 | €18,442 | -€7,916 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,358 | €18,442 | -€7,916 | -30.0% |
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 10 October 2026 via checked.be.