DENTARIA: what changed
What changed
DENTARIA
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€200,891
2024 · €74,851+€126,040
Equity
€208,046
2024 · €7,155+€200,891
Cash
€22,062
2024 · €21,744+€319
Balance sheet total
€3.5m
2024 · €3.5m-€28,434
Largest movements
Assets
- Tangible fixed assets -€80,289
down €80,289 (-2.9%), from €2.7m to €2.6m
of which Land and buildings: -€42,211
- Deferred charges and accrued income +€51,792
up €51,792 (+1,332%), from €3,888 to €55,680
Equity and liabilities
- Reserves +€189,446
new in 2025: €189,446
- Debts after one year -€166,004
down €166,004 (-9.0%), from €1.8m to €1.7m
- Other debts -€80,036
down €80,036 (-5.5%), from €1.5m to €1.4m
- Tax, wage and social debts +€49,374
up €49,374 (+1,615%), from €3,058 to €52,432
of which Taxes: +€49,310
Income statement
- Gross operating margin +€102,109
up €102,109 (+31.8%), from €321,440 to €423,549
- Taxes +€74,791
up €74,791, from -€3,267 to €71,525
- Other operating charges -€57,272
down €57,272 (-83.0%), from €68,975 to €11,702
- Financial charges +€7,062
up €7,062 (+16.1%), from €43,750 to €50,812
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€74,851
Gross operating margin
+€102,109
Staff costs
-€520
Depreciation
+€2,934
Other operating charges
+€57,272
Other operating items
+€46,108
Financial income
-€11
Financial charges
-€7,062
Taxes
-€74,791
Result 2025
€200,891
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€176,648
Investment
+€2,381
Financing
-€178,710
Cash 2024
€21,744
From operations (derived)
+€176,648
Net result for the year
+€200,891
Depreciation
+€77,908
Receivables within one year
+€256
Deferred charges and accrued income
-€51,792
Trade debts
-€19,953
Tax, wage and social debts
+€49,374
Other debts
-€80,036
Investment (derived)
+€2,381
Investment in fixed assets (net)
+€2,381
Financing
-€178,710
Debts after one year
-€166,004
Current portion of long-term debt
-€12,706
Cash 2025
€22,062
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,519,085 | €3,490,651 | -€28,434 | -0.8% |
| Fixed assets | 21/28 | €3,489,675 | €3,409,386 | -€80,289 | -2.3% |
| Tangible fixed assets | 22/27 | €2,724,312 | €2,644,023 | -€80,289 | -2.9% |
| Land and buildings | 22 | €2,644,655 | €2,602,444 | -€42,211 | -1.6% |
| Plant, machinery and equipment | 23 | €6,888 | €8,570 | +€1,682 | +24.4% |
| Furniture and vehicles | 24 | €8,397 | €5,438 | -€2,959 | -35.2% |
| Leasing and similar rights | 25 | €64,372 | €27,570 | -€36,801 | -57.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €765,363 | €765,363 | = | 0.0% |
| Current assets | 29/58 | €29,410 | €81,265 | +€51,855 | +176% |
| Amounts receivable within one year | 40/41 | €3,778 | €3,522 | -€256 | -6.8% |
| Other amounts receivable | 41 | €3,778 | €3,522 | -€256 | -6.8% |
| Cash at bank and in hand | 54/58 | €21,744 | €22,062 | +€319 | +1.5% |
| Deferred charges and accrued income | 490/1 | €3,888 | €55,680 | +€51,792 | +1,332% |
| Total equity and liabilities | 10/49 | €3,519,085 | €3,490,651 | -€28,434 | -0.8% |
| Equity | 10/15 | €7,155 | €208,046 | +€200,891 | +2,808% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €189,446 | +€189,446 | |
| Distributable reserves | 133 | - | €189,446 | +€189,446 | |
| Profit (loss) carried forward | 14 | -€11,445 | €0 | +€11,445 | |
| Amounts payable | 17/49 | €3,511,929 | €3,282,605 | -€229,325 | -6.5% |
| Amounts payable after more than one year | 17 | €1,838,776 | €1,672,773 | -€166,004 | -9.0% |
| Financial debts | 170/4 | €1,838,776 | €1,672,773 | -€166,004 | -9.0% |
| Amounts payable within one year | 42/48 | €1,673,153 | €1,609,832 | -€63,321 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €178,710 | €166,004 | -€12,706 | -7.1% |
| Trade debts | 44 | €40,115 | €20,162 | -€19,953 | -49.7% |
| Suppliers | 440/4 | €40,115 | €20,162 | -€19,953 | -49.7% |
| Taxes, remuneration and social security | 45 | €3,058 | €52,432 | +€49,374 | +1,615% |
| Taxes | 450/3 | €771 | €50,081 | +€49,310 | +6,392% |
| Remuneration and social security | 454/9 | €2,287 | €2,351 | +€64 | +2.8% |
| Other amounts payable | 47/48 | €1,451,271 | €1,371,234 | -€80,036 | -5.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €2,616 | +€2,616 | |
| Remuneration, social security and pensions | 62 | €10,192 | €10,712 | +€520 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,842 | €77,908 | -€2,934 | -3.6% |
| Other operating charges | 640/8 | €68,975 | €11,702 | -€57,272 | -83.0% |
| Non-recurring operating charges | 66A | €46,108 | €0 | -€46,108 | -100% |
| Gross operating margin | 9900 | €321,440 | €423,549 | +€102,109 | +31.8% |
| Operating profit (loss) | 9901 | €115,323 | €323,227 | +€207,904 | +180% |
| Financial income | 75/76B | €11 | €0 | -€11 | -100% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -100% |
| Financial charges | 65/66B | €43,750 | €50,812 | +€7,062 | +16.1% |
| Recurring financial charges | 65 | €43,750 | €50,812 | +€7,062 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €71,585 | €272,416 | +€200,831 | +281% |
| Income taxes | 67/77 | -€3,267 | €71,525 | +€74,791 | |
| Profit (loss) for the period | 9904 | €74,851 | €200,891 | +€126,040 | +168% |
| Profit (loss) for the period to be appropriated | 9905 | €74,851 | €200,891 | +€126,040 | +168% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.