dentandarts: 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.
dentandarts
Largest movements
- Cash +€74,799
up €74,799 (+113%), from €66,049 to €140,848
mainly Net result for the year (+€55,261) and Depreciation (+€36,054)
- Receivables within one year -€9,100
down €9,100 (-96.2%), from €9,461 to €361
of which Other amounts receivable: -€9,461
- Tangible fixed assets +€5,403
up €5,403 (+2.2%), from €240,535 to €245,938
of which Land and buildings: +€9,595
- Profit (loss) carried forward +€34,789
no longer reported in 2025 (was -€34,789)
- Reserves +€20,471
up €20,471 (+11.8%), from €174,184 to €194,655
- Trade debts +€14,427
up €14,427 (+95.6%), from €15,094 to €29,521
- Tax, wage and social debts +€13,116
up €13,116 (+90.0%), from €14,571 to €27,687
of which Remuneration and social security: +€11,003
- Debts after one year -€10,237
down €10,237 (-10.6%), from €96,567 to €86,330
- Gross operating margin +€160,986
up €160,986 (+255%), from €63,107 to €224,093
- Staff costs +€51,371
up €51,371 (+80.6%), from €63,748 to €115,118
- Taxes +€10,366
up €10,366 (+5,952%), from €174 to €10,541
- Depreciation +€7,789
up €7,789 (+27.6%), from €28,265 to €36,054
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 | €328,121 | €398,812 | +€70,692 | +21.5% |
| Fixed assets | 21/28 | €245,644 | €251,046 | +€5,403 | +2.2% |
| Tangible fixed assets | 22/27 | €240,535 | €245,938 | +€5,403 | +2.2% |
| Land and buildings | 22 | €165,640 | €175,235 | +€9,595 | +5.8% |
| Plant, machinery and equipment | 23 | €67,462 | €66,351 | -€1,111 | -1.6% |
| Furniture and vehicles | 24 | €7,432 | €4,351 | -€3,081 | -41.5% |
| Financial fixed assets | 28 | €5,109 | €5,109 | = | 0.0% |
| Current assets | 29/58 | €82,477 | €147,766 | +€65,289 | +79.2% |
| Amounts receivable within one year | 40/41 | €9,461 | €361 | -€9,100 | -96.2% |
| Trade receivables | 40 | - | €361 | +€361 | |
| Other amounts receivable | 41 | €9,461 | - | -€9,461 | |
| Current investments | 50/53 | - | €2,500 | +€2,500 | |
| Cash at bank and in hand | 54/58 | €66,049 | €140,848 | +€74,799 | +113% |
| Deferred charges and accrued income | 490/1 | €6,967 | €4,056 | -€2,911 | -41.8% |
| Total equity and liabilities | 10/49 | €328,121 | €398,812 | +€70,692 | +21.5% |
| Equity | 10/15 | €157,995 | €213,255 | +€55,261 | +35.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,184 | €194,655 | +€20,471 | +11.8% |
| Distributable reserves | 133 | €174,184 | €194,655 | +€20,471 | +11.8% |
| Profit (loss) carried forward | 14 | -€34,789 | - | +€34,789 | |
| Amounts payable | 17/49 | €170,126 | €185,557 | +€15,431 | +9.1% |
| Amounts payable after more than one year | 17 | €96,567 | €86,330 | -€10,237 | -10.6% |
| Financial debts | 170/4 | €96,567 | €86,330 | -€10,237 | -10.6% |
| Amounts payable within one year | 42/48 | €52,205 | €75,307 | +€23,102 | +44.3% |
| Current portion of amounts payable after more than one year | 42 | €13,062 | €13,440 | +€378 | +2.9% |
| Trade debts | 44 | €15,094 | €29,521 | +€14,427 | +95.6% |
| Suppliers | 440/4 | €15,094 | €29,521 | +€14,427 | +95.6% |
| Advances received on contracts in progress | 46 | €1,280 | - | -€1,280 | |
| Taxes, remuneration and social security | 45 | €14,571 | €27,687 | +€13,116 | +90.0% |
| Taxes | 450/3 | €2,022 | €4,135 | +€2,113 | +104% |
| Remuneration and social security | 454/9 | €12,549 | €23,552 | +€11,003 | +87.7% |
| Other amounts payable | 47/48 | €8,198 | €4,659 | -€3,538 | -43.2% |
| Accrued charges and deferred income | 492/3 | €21,355 | €23,920 | +€2,566 | +12.0% |
| Remuneration, social security and pensions | 62 | €63,748 | €115,118 | +€51,371 | +80.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,265 | €36,054 | +€7,789 | +27.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€656 | -€291 | +€365 | +55.6% |
| Other operating charges | 640/8 | €2,770 | €539 | -€2,230 | -80.5% |
| Non-recurring operating charges | 66A | - | €263 | +€263 | |
| Gross operating margin | 9900 | €63,107 | €224,093 | +€160,986 | +255% |
| Operating profit (loss) | 9901 | -€31,019 | €72,409 | +€103,428 | |
| Financial income | 75/76B | €448 | €273 | -€174 | -38.9% |
| Recurring financial income | 75 | €448 | €273 | -€174 | -38.9% |
| Financial charges | 65/66B | €6,264 | €6,881 | +€617 | +9.9% |
| Recurring financial charges | 65 | €6,264 | €6,881 | +€617 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€36,836 | €65,801 | +€102,637 | |
| Income taxes | 67/77 | €174 | €10,541 | +€10,366 | +5,952% |
| Profit (loss) for the period | 9904 | -€37,010 | €55,261 | +€92,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,010 | €55,261 | +€92,270 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.