DENTART FLORA: what changed
What changed
DENTART FLORA
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€96,806
2024 · €40,871+€55,935
Equity
€213,149
2024 · €172,943+€40,206
Cash
€264,733
2024 · €161,407+€103,326
Balance sheet total
€520,570
2024 · €486,486+€34,084
Largest movements
Assets
- Cash +€103,326
up €103,326 (+64.0%), from €161,407 to €264,733
mainly Net result for the year (+€96,806) and Depreciation (+€51,938)
- Current investments -€45,000
down €45,000 (-75.0%), from €60,000 to €15,000
- Tangible fixed assets -€22,077
down €22,077 (-8.6%), from €256,238 to €234,161
of which Land and buildings: -€32,703
Equity and liabilities
- Debts after one year -€59,631
down €59,631 (-39.0%), from €153,090 to €93,459
- Reserves +€40,206
up €40,206 (+24.1%), from €166,743 to €206,949
- Tax, wage and social debts +€27,158
up €27,158 (+76.0%), from €35,737 to €62,895
of which Taxes: +€25,874
- Trade debts +€17,071
up €17,071 (+221%), from €7,737 to €24,808
- Other debts +€8,481
up €8,481, from €0 to €8,481
Income statement
- Gross operating margin +€95,910
up €95,910 (+32.4%), from €296,249 to €392,160
- Taxes +€30,802
up €30,802 (+195%), from €15,817 to €46,618
- Staff costs +€9,789
up €9,789 (+5.4%), from €182,285 to €192,075
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
€40,871
Gross operating margin
+€95,910
Staff costs
-€9,789
Depreciation
+€1,819
Other operating charges
+€9
Financial income
-€352
Financial charges
-€861
Taxes
-€30,802
Result 2025
€96,806
raises the resultlowers the result
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
+€203,952
Investment
+€15,139
Financing
-€115,764
Cash 2024
€161,407
From operations (derived)
+€203,952
Net result for the year
+€96,806
Depreciation
+€51,938
Receivables within one year
-€150
Deferred charges and accrued income
+€2,316
Trade debts
+€17,071
Tax, wage and social debts
+€27,158
Other debts
+€8,481
Accrued charges and deferred income
+€332
Investment (derived)
+€15,139
Investment in fixed assets (net)
-€29,861
Current investments
+€45,000
Financing
-€115,764
Debts after one year
-€59,631
Current portion of long-term debt
+€466
Contributions, distributions and other
-€56,600
Cash 2025
€264,733
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €486,486 | €520,570 | +€34,084 | +7.0% |
| Fixed assets | 21/28 | €256,288 | €234,211 | -€22,077 | -8.6% |
| Tangible fixed assets | 22/27 | €256,238 | €234,161 | -€22,077 | -8.6% |
| Land and buildings | 22 | €226,422 | €193,720 | -€32,703 | -14.4% |
| Plant, machinery and equipment | 23 | €29,492 | €40,280 | +€10,788 | +36.6% |
| Furniture and vehicles | 24 | €324 | €162 | -€162 | -50.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €230,199 | €286,359 | +€56,160 | +24.4% |
| Amounts receivable within one year | 40/41 | €0 | €150 | +€150 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €150 | +€150 | |
| Current investments | 50/53 | €60,000 | €15,000 | -€45,000 | -75.0% |
| Cash at bank and in hand | 54/58 | €161,407 | €264,733 | +€103,326 | +64.0% |
| Deferred charges and accrued income | 490/1 | €8,792 | €6,476 | -€2,316 | -26.3% |
| Total equity and liabilities | 10/49 | €486,486 | €520,570 | +€34,084 | +7.0% |
| Equity | 10/15 | €172,943 | €213,149 | +€40,206 | +23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €166,743 | €206,949 | +€40,206 | +24.1% |
| Distributable reserves | 133 | €166,743 | €206,949 | +€40,206 | +24.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €313,543 | €307,422 | -€6,122 | -2.0% |
| Amounts payable after more than one year | 17 | €153,090 | €93,459 | -€59,631 | -39.0% |
| Financial debts | 170/4 | €153,090 | €93,459 | -€59,631 | -39.0% |
| Amounts payable within one year | 42/48 | €106,698 | €159,875 | +€53,176 | +49.8% |
| Current portion of amounts payable after more than one year | 42 | €63,224 | €63,690 | +€466 | +0.7% |
| Trade debts | 44 | €7,737 | €24,808 | +€17,071 | +221% |
| Suppliers | 440/4 | €7,737 | €24,808 | +€17,071 | +221% |
| Taxes, remuneration and social security | 45 | €35,737 | €62,895 | +€27,158 | +76.0% |
| Taxes | 450/3 | €988 | €26,862 | +€25,874 | +2,620% |
| Remuneration and social security | 454/9 | €34,749 | €36,033 | +€1,284 | +3.7% |
| Other amounts payable | 47/48 | €0 | €8,481 | +€8,481 | |
| Accrued charges and deferred income | 492/3 | €53,755 | €54,088 | +€332 | +0.6% |
| Remuneration, social security and pensions | 62 | €182,285 | €192,075 | +€9,789 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,757 | €51,938 | -€1,819 | -3.4% |
| Other operating charges | 640/8 | €2,045 | €2,036 | -€9 | -0.4% |
| Gross operating margin | 9900 | €296,249 | €392,160 | +€95,910 | +32.4% |
| Operating profit (loss) | 9901 | €58,162 | €146,111 | +€87,949 | +151% |
| Financial income | 75/76B | €2,152 | €1,800 | -€352 | -16.3% |
| Recurring financial income | 75 | €2,152 | €1,800 | -€352 | -16.3% |
| Financial charges | 65/66B | €3,626 | €4,487 | +€861 | +23.7% |
| Recurring financial charges | 65 | €3,626 | €4,487 | +€861 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €56,688 | €143,424 | +€86,737 | +153% |
| Income taxes | 67/77 | €15,817 | €46,618 | +€30,802 | +195% |
| Profit (loss) for the period | 9904 | €40,871 | €96,806 | +€55,935 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €40,871 | €96,806 | +€55,935 | +137% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.