DentApex: what changed
Two fiscal 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.
DentApex
Largest movements
- Cash +€35,490
up €35,490 (+161.9%), from €21,923 to €57,413
mainly Net result for the year (+€60,815) and Other debts (+€60,000)
- Receivables within one year +€26,139
up €26,139 (+381.0%), from €6,861 to €33,000
- Deferred charges and accrued income +€9,642
up €9,642 (+17.3%), from €55,823 to €65,464
- Other debts +€60,000
new in 2025: €60,000
- Tax, wage and social debts +€16,891
up €16,891 (+436.5%), from €3,869 to €20,760
- Trade debts -€7,386
down €7,386 (-74.9%), from €9,864 to €2,477
- Gross operating margin +€74,810
up €74,810 (+579.0%), from €12,922 to €87,732
- Taxes +€16,300
up €16,300 (+365.5%), from €4,460 to €20,760
- Other operating charges -€4,382
down €4,382 (-79.6%), from €5,503 to €1,121
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 | €87,818 | €158,137 | +€70,319 | +80.1% |
| Fixed assets | 21/28 | €3,212 | €2,260 | -€952 | -29.6% |
| Tangible fixed assets | 22/27 | €2,912 | €1,960 | -€952 | -32.7% |
| Furniture and vehicles | 24 | €936 | €462 | -€475 | -50.7% |
| Other tangible fixed assets | 26 | €1,976 | €1,499 | -€477 | -24.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €84,606 | €155,877 | +€71,271 | +84.2% |
| Amounts receivable within one year | 40/41 | €6,861 | €33,000 | +€26,139 | +381.0% |
| Other amounts receivable | 41 | €6,861 | €33,000 | +€26,139 | +381.0% |
| Cash at bank and in hand | 54/58 | €21,923 | €57,413 | +€35,490 | +161.9% |
| Deferred charges and accrued income | 490/1 | €55,823 | €65,464 | +€9,642 | +17.3% |
| Total equity and liabilities | 10/49 | €87,818 | €158,137 | +€70,319 | +80.1% |
| Equity | 10/15 | €73,720 | €74,535 | +€815 | +1.1% |
| 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 | €53,260 | €54,075 | +€815 | +1.5% |
| Amounts payable | 17/49 | €14,098 | €83,602 | +€69,504 | +493.0% |
| Amounts payable within one year | 42/48 | €13,733 | €83,237 | +€69,504 | +506.1% |
| Trade debts | 44 | €9,864 | €2,477 | -€7,386 | -74.9% |
| Suppliers | 440/4 | €9,864 | €2,477 | -€7,386 | -74.9% |
| Taxes, remuneration and social security | 45 | €3,869 | €20,760 | +€16,891 | +436.5% |
| Taxes | 450/3 | €3,869 | €20,760 | +€16,891 | +436.5% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Accrued charges and deferred income | 492/3 | €365 | €365 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €884 | €952 | +€68 | +7.7% |
| Other operating charges | 640/8 | €5,503 | €1,121 | -€4,382 | -79.6% |
| Gross operating margin | 9900 | €12,922 | €87,732 | +€74,810 | +579.0% |
| Operating profit (loss) | 9901 | €6,535 | €85,659 | +€79,124 | +1210.8% |
| Financial income | 75/76B | €151 | €469 | +€317 | +209.6% |
| Recurring financial income | 75 | €151 | €469 | +€317 | +209.6% |
| Financial charges | 65/66B | €4,125 | €4,553 | +€428 | +10.4% |
| Recurring financial charges | 65 | €4,125 | €4,553 | +€428 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €2,561 | €81,575 | +€79,014 | +3084.9% |
| Income taxes | 67/77 | €4,460 | €20,760 | +€16,300 | +365.5% |
| Profit (loss) for the period | 9904 | -€1,899 | €60,815 | +€62,714 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,899 | €60,815 | +€62,714 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.