DentARTist: 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.
DentARTist
Largest movements
- Cash +€41,457
up €41,457 (+34.2%), from €121,379 to €162,835
mainly Other debts (+€75,244) and Depreciation (+€47,141)
- Intangible fixed assets -€25,000
down €25,000 (-44.4%), from €56,250 to €31,250
- Tangible fixed assets -€19,007
down €19,007 (-41.3%), from €45,976 to €26,968
- Receivables within one year -€12,608
down €12,608 (-89.1%), from €14,154 to €1,546
of which Other amounts receivable: -€12,803
- Profit (loss) carried forward -€109,679
no longer reported in 2025 (was €109,679)
- Other debts +€75,244
up €75,244 (+74.8%), from €100,564 to €175,808
- Tax, wage and social debts +€19,379
up €19,379 (+379%), from €5,111 to €24,490
of which Taxes: +€20,671
- Staff costs -€8,065
down €8,065 (-34.9%), from €23,096 to €15,031
- Taxes +€4,491
up €4,491 (+42.0%), from €10,697 to €15,189
- Gross operating margin -€4,388
down €4,388 (-3.7%), from €119,275 to €114,886
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 | €239,293 | €224,084 | -€15,209 | -6.4% |
| Fixed assets | 21/28 | €102,226 | €58,218 | -€44,007 | -43.0% |
| Intangible fixed assets | 21 | €56,250 | €31,250 | -€25,000 | -44.4% |
| Tangible fixed assets | 22/27 | €45,976 | €26,968 | -€19,007 | -41.3% |
| Land and buildings | 22 | €18,569 | €13,863 | -€4,707 | -25.3% |
| Plant, machinery and equipment | 23 | €15,148 | €8,226 | -€6,922 | -45.7% |
| Furniture and vehicles | 24 | €12,259 | €4,880 | -€7,379 | -60.2% |
| Current assets | 29/58 | €137,067 | €165,866 | +€28,799 | +21.0% |
| Amounts receivable within one year | 40/41 | €14,154 | €1,546 | -€12,608 | -89.1% |
| Trade receivables | 40 | €1,352 | €1,546 | +€195 | +14.4% |
| Other amounts receivable | 41 | €12,803 | - | -€12,803 | |
| Cash at bank and in hand | 54/58 | €121,379 | €162,835 | +€41,457 | +34.2% |
| Deferred charges and accrued income | 490/1 | €1,534 | €1,485 | -€50 | -3.2% |
| Total equity and liabilities | 10/49 | €239,293 | €224,084 | -€15,209 | -6.4% |
| Equity | 10/15 | €128,279 | €18,600 | -€109,679 | -85.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,679 | - | -€109,679 | |
| Amounts payable | 17/49 | €111,014 | €205,484 | +€94,470 | +85.1% |
| Amounts payable within one year | 42/48 | €111,014 | €205,484 | +€94,470 | +85.1% |
| Trade debts | 44 | €5,339 | €5,186 | -€153 | -2.9% |
| Suppliers | 440/4 | €5,339 | €5,186 | -€153 | -2.9% |
| Taxes, remuneration and social security | 45 | €5,111 | €24,490 | +€19,379 | +379% |
| Taxes | 450/3 | - | €20,671 | +€20,671 | |
| Remuneration and social security | 454/9 | €5,111 | €3,819 | -€1,292 | -25.3% |
| Other amounts payable | 47/48 | €100,564 | €175,808 | +€75,244 | +74.8% |
| Remuneration, social security and pensions | 62 | €23,096 | €15,031 | -€8,065 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,462 | €47,141 | -€321 | -0.7% |
| Other operating charges | 640/8 | €574 | €642 | +€68 | +11.9% |
| Gross operating margin | 9900 | €119,275 | €114,886 | -€4,388 | -3.7% |
| Operating profit (loss) | 9901 | €48,143 | €52,072 | +€3,929 | +8.2% |
| Financial income | 75/76B | €0 | €45 | +€45 | +148,867% |
| Recurring financial income | 75 | €0 | €45 | +€45 | +148,867% |
| Financial charges | 65/66B | €384 | €378 | -€6 | -1.6% |
| Recurring financial charges | 65 | €384 | €378 | -€6 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €47,759 | €51,739 | +€3,980 | +8.3% |
| Income taxes | 67/77 | €10,697 | €15,189 | +€4,491 | +42.0% |
| Profit (loss) for the period | 9904 | €37,061 | €36,550 | -€511 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,061 | €36,550 | -€511 | -1.4% |
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.