DENTAS: 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.
What changed
DENTAS
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€91,468
2024 · €227,809-€136,341
Equity
€570,140
2024 · €478,672+€91,468
Cash
€10,229
2024 · €10,026+€203
Balance sheet total
€1.2m
2024 · €861,313+€315,151
Largest movements
Assets
- Receivables within one year +€321,223
up €321,223 (+69.3%), from €463,482 to €784,704
of which Other amounts receivable: +€318,192
Equity and liabilities
- Trade debts +€205,056
up €205,056 (+84.9%), from €241,584 to €446,640
- Profit (loss) carried forward +€91,468
up €91,468 (+26.1%), from €350,497 to €441,965
- Advances received +€31,713
up €31,713 (+62.4%), from €50,798 to €82,511
Income statement
- Gross operating margin -€453,939
down €453,939 (-52.7%), from €861,952 to €408,012
- Staff costs -€197,502
down €197,502 (-47.1%), from €418,918 to €221,417
- Depreciation -€63,551
down €63,551 (-52.3%), from €121,540 to €57,989
- Taxes -€44,246
down €44,246 (-55.9%), from €79,104 to €34,858
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.
Result 2024
€227,809
Gross operating margin
-€453,939
Staff costs
+€197,502
Depreciation
+€63,551
Other operating charges
+€534
Other operating items
+€886
Financial income
+€2,509
Financial charges
+€8,370
Taxes
+€44,246
Result 2025
€91,468
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.
From operations
+€50,873
Investment
-€50,670
Financing
€0
Cash 2024
€10,026
From operations (derived)
+€50,873
Net result for the year
+€91,468
Depreciation
+€57,989
Stocks and contracts
-€3,339
Receivables within one year
-€321,223
Deferred charges and accrued income
+€2,294
Trade debts
+€205,056
Tax, wage and social debts
-€2,124
Advances received
+€31,713
Accrued charges and deferred income
-€10,961
Investment (derived)
-€50,670
Investment in fixed assets (net)
-€50,670
Cash 2025
€10,229
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €861,313 | €1,176,465 | +€315,151 | +36.6% |
| Fixed assets | 21/28 | €347,585 | €340,265 | -€7,319 | -2.1% |
| Intangible fixed assets | 21 | €1,836 | €654 | -€1,182 | -64.4% |
| Tangible fixed assets | 22/27 | €345,689 | €339,552 | -€6,137 | -1.8% |
| Plant, machinery and equipment | 23 | €112,270 | €114,067 | +€1,797 | +1.6% |
| Furniture and vehicles | 24 | €11,171 | €10,807 | -€364 | -3.3% |
| Other tangible fixed assets | 26 | €222,247 | €214,678 | -€7,569 | -3.4% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €513,729 | €836,200 | +€322,471 | +62.8% |
| Stocks and contracts in progress | 3 | €24,165 | €27,504 | +€3,339 | +13.8% |
| Stocks | 30/36 | €20,459 | €21,519 | +€1,060 | +5.2% |
| Contracts in progress | 37 | €3,706 | €5,985 | +€2,279 | +61.5% |
| Amounts receivable within one year | 40/41 | €463,482 | €784,704 | +€321,223 | +69.3% |
| Trade receivables | 40 | €10,822 | €13,853 | +€3,031 | +28.0% |
| Other amounts receivable | 41 | €452,660 | €770,852 | +€318,192 | +70.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,026 | €10,229 | +€203 | +2.0% |
| Deferred charges and accrued income | 490/1 | €16,056 | €13,762 | -€2,294 | -14.3% |
| Total equity and liabilities | 10/49 | €861,313 | €1,176,465 | +€315,151 | +36.6% |
| Equity | 10/15 | €478,672 | €570,140 | +€91,468 | +19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €109,575 | €109,575 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €110 | €110 | = | 0.0% |
| Distributable reserves | 133 | €107,605 | €107,605 | = | 0.0% |
| Profit (loss) carried forward | 14 | €350,497 | €441,965 | +€91,468 | +26.1% |
| Amounts payable | 17/49 | €382,641 | €606,325 | +€223,684 | +58.5% |
| Amounts payable within one year | 42/48 | €362,293 | €596,938 | +€234,645 | +64.8% |
| Trade debts | 44 | €241,584 | €446,640 | +€205,056 | +84.9% |
| Suppliers | 440/4 | €241,584 | €446,640 | +€205,056 | +84.9% |
| Advances received on contracts in progress | 46 | €50,798 | €82,511 | +€31,713 | +62.4% |
| Taxes, remuneration and social security | 45 | €69,911 | €67,787 | -€2,124 | -3.0% |
| Taxes | 450/3 | €40,769 | €37,639 | -€3,130 | -7.7% |
| Remuneration and social security | 454/9 | €29,142 | €30,148 | +€1,006 | +3.5% |
| Accrued charges and deferred income | 492/3 | €20,348 | €9,387 | -€10,961 | -53.9% |
| Remuneration, social security and pensions | 62 | €418,918 | €221,417 | -€197,502 | -47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,540 | €57,989 | -€63,551 | -52.3% |
| Other operating charges | 640/8 | €1,020 | €486 | -€534 | -52.4% |
| Non-recurring operating charges | 66A | €886 | €0 | -€886 | -100.0% |
| Gross operating margin | 9900 | €861,952 | €408,012 | -€453,939 | -52.7% |
| Operating profit (loss) | 9901 | €319,587 | €128,120 | -€191,466 | -59.9% |
| Financial income | 75/76B | €3,945 | €6,454 | +€2,509 | +63.6% |
| Recurring financial income | 75 | €3,945 | €6,454 | +€2,509 | +63.6% |
| Financial charges | 65/66B | €16,619 | €8,249 | -€8,370 | -50.4% |
| Recurring financial charges | 65 | €16,619 | €8,249 | -€8,370 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €306,913 | €126,326 | -€180,587 | -58.8% |
| Income taxes | 67/77 | €79,104 | €34,858 | -€44,246 | -55.9% |
| Profit (loss) for the period | 9904 | €227,809 | €91,468 | -€136,341 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €227,809 | €91,468 | -€136,341 | -59.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.