DENTARIUS: 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.
DENTARIUS
Largest movements
- Tangible fixed assets -€118,039
down €118,039 (-17.8%), from €664,267 to €546,228
of which Land and buildings: -€63,667
- Cash +€51,671
up €51,671 (+28.0%), from €184,626 to €236,296
mainly Depreciation (+€136,992) and Accrued charges and deferred income (+€34,290)
- Debts after one year -€102,567
down €102,567 (-21.5%), from €476,491 to €373,923
- Accrued charges and deferred income +€34,290
up €34,290 (+40.1%), from €85,596 to €119,886
- Gross operating margin +€21,124
up €21,124 (+7.1%), from €299,451 to €320,576
- Staff costs +€16,128
up €16,128 (+11.2%), from €144,032 to €160,160
- Depreciation +€13,412
up €13,412 (+10.9%), from €123,580 to €136,992
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 | €850,882 | €786,563 | -€64,318 | -7.6% |
| Fixed assets | 21/28 | €664,267 | €546,228 | -€118,039 | -17.8% |
| Tangible fixed assets | 22/27 | €664,267 | €546,228 | -€118,039 | -17.8% |
| Land and buildings | 22 | €517,175 | €453,508 | -€63,667 | -12.3% |
| Plant, machinery and equipment | 23 | €142,610 | €81,578 | -€61,032 | -42.8% |
| Furniture and vehicles | 24 | €4,481 | €7,847 | +€3,366 | +75.1% |
| Assets under construction and advance payments | 27 | - | €3,295 | +€3,295 | |
| Current assets | 29/58 | €186,615 | €240,336 | +€53,721 | +28.8% |
| Amounts receivable within one year | 40/41 | €691 | €1,013 | +€322 | +46.7% |
| Trade receivables | 40 | €591 | €825 | +€234 | +39.6% |
| Other amounts receivable | 41 | €100 | €188 | +€88 | +88.5% |
| Cash at bank and in hand | 54/58 | €184,626 | €236,296 | +€51,671 | +28.0% |
| Deferred charges and accrued income | 490/1 | €1,299 | €3,027 | +€1,728 | +133% |
| Total equity and liabilities | 10/49 | €850,882 | €786,563 | -€64,318 | -7.6% |
| Equity | 10/15 | €150,556 | €152,476 | +€1,920 | +1.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €2,454 | €2,454 | = | 0.0% |
| Distributable reserves | 133 | €2,454 | €2,454 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,899 | €21 | +€1,920 | |
| Amounts payable | 17/49 | €700,326 | €634,088 | -€66,239 | -9.5% |
| Amounts payable after more than one year | 17 | €476,491 | €373,923 | -€102,567 | -21.5% |
| Financial debts | 170/4 | €476,491 | €373,923 | -€102,567 | -21.5% |
| Amounts payable within one year | 42/48 | €138,240 | €140,279 | +€2,039 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €101,143 | €102,832 | +€1,689 | +1.7% |
| Trade debts | 44 | €16,050 | €18,469 | +€2,419 | +15.1% |
| Suppliers | 440/4 | €16,050 | €18,469 | +€2,419 | +15.1% |
| Taxes, remuneration and social security | 45 | €21,014 | €18,945 | -€2,069 | -9.8% |
| Taxes | 450/3 | €717 | €137 | -€580 | -80.9% |
| Remuneration and social security | 454/9 | €20,297 | €18,808 | -€1,489 | -7.3% |
| Other amounts payable | 47/48 | €32 | €32 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €85,596 | €119,886 | +€34,290 | +40.1% |
| Remuneration, social security and pensions | 62 | €144,032 | €160,160 | +€16,128 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,580 | €136,992 | +€13,412 | +10.9% |
| Other operating charges | 640/8 | €2,259 | €5,121 | +€2,862 | +127% |
| Gross operating margin | 9900 | €299,451 | €320,576 | +€21,124 | +7.1% |
| Operating profit (loss) | 9901 | €29,581 | €18,303 | -€11,278 | -38.1% |
| Financial income | 75/76B | €794 | €653 | -€141 | -17.8% |
| Recurring financial income | 75 | €794 | €653 | -€141 | -17.8% |
| Financial charges | 65/66B | €14,868 | €14,781 | -€87 | -0.6% |
| Recurring financial charges | 65 | €14,868 | €14,781 | -€87 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €15,507 | €4,175 | -€11,332 | -73.1% |
| Income taxes | 67/77 | €226 | €0 | -€226 | -100% |
| Profit (loss) for the period | 9904 | €15,282 | €4,175 | -€11,107 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,282 | €4,175 | -€11,107 | -72.7% |
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 14 October 2026 via checked.be.