DENTASMILE ORTHODONTICS: what changed
What changed
DENTASMILE ORTHODONTICS
filed annual accounts (NBB)
Net result for the year
€54,454
2024 · €73,170-€18,716
Equity
€448,667
2024 · €394,213+€54,454
Cash
€274,429
2024 · €207,845+€66,584
Balance sheet total
€997,940
2024 · €958,207+€39,733
Largest movements
Assets
- Cash +€66,584
up €66,584 (+32.0%), from €207,845 to €274,429
mainly Net result for the year (+€54,454) and Depreciation (+€52,344)
- Tangible fixed assets -€36,411
down €36,411 (-5.0%), from €733,496 to €697,086
of which Other tangible fixed assets: -€21,723
- Receivables within one year +€10,477
up €10,477 (+70.5%), from €14,867 to €25,344
of which Other amounts receivable: +€10,500
Equity and liabilities
- Reserves +€54,454
up €54,454 (+74.4%), from €73,170 to €127,624
- Debts after one year -€32,427
down €32,427 (-14.0%), from €231,169 to €198,742
- Other debts +€19,985
up €19,985 (+7.2%), from €277,341 to €297,326
Income statement
- Gross operating margin -€24,617
down €24,617 (-13.3%), from €185,177 to €160,561
- Taxes -€11,423
down €11,423 (-32.4%), from €35,214 to €23,792
- Financial charges +€6,829
up €6,829 (+33.2%), from €20,588 to €27,417
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
€73,170
Gross operating margin
-€24,617
Depreciation
+€492
Other operating charges
-€106
Financial income
+€921
Financial charges
-€6,829
Taxes
+€11,423
Result 2025
€54,454
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
+€114,570
Investment
-€15,933
Financing
-€32,052
Cash 2024
€207,845
From operations (derived)
+€114,570
Net result for the year
+€54,454
Depreciation
+€52,344
Receivables within one year
-€10,477
Deferred charges and accrued income
+€918
Trade debts
-€8,743
Tax, wage and social debts
+€6,091
Other debts
+€19,985
Accrued charges and deferred income
-€2
Investment (derived)
-€15,933
Investment in fixed assets (net)
-€15,933
Financing
-€32,052
Debts after one year
-€32,427
Current portion of long-term debt
+€375
Cash 2025
€274,429
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €958,207 | €997,940 | +€39,733 | +4.1% |
| Fixed assets | 21/28 | €733,496 | €697,086 | -€36,411 | -5.0% |
| Tangible fixed assets | 22/27 | €733,496 | €697,086 | -€36,411 | -5.0% |
| Land and buildings | 22 | €125,802 | €109,847 | -€15,955 | -12.7% |
| Furniture and vehicles | 24 | €39,576 | €28,968 | -€10,609 | -26.8% |
| Other tangible fixed assets | 26 | €568,118 | €546,396 | -€21,723 | -3.8% |
| Assets under construction and advance payments | 27 | - | €11,875 | +€11,875 | |
| Current assets | 29/58 | €224,711 | €300,854 | +€76,143 | +33.9% |
| Amounts receivable within one year | 40/41 | €14,867 | €25,344 | +€10,477 | +70.5% |
| Trade receivables | 40 | €1,067 | €1,044 | -€23 | -2.2% |
| Other amounts receivable | 41 | €13,800 | €24,300 | +€10,500 | +76.1% |
| Cash at bank and in hand | 54/58 | €207,845 | €274,429 | +€66,584 | +32.0% |
| Deferred charges and accrued income | 490/1 | €1,999 | €1,081 | -€918 | -45.9% |
| Total equity and liabilities | 10/49 | €958,207 | €997,940 | +€39,733 | +4.1% |
| Equity | 10/15 | €394,213 | €448,667 | +€54,454 | +13.8% |
| Contributions | 10/11 | €198,000 | €198,000 | = | 0.0% |
| Reserves | 13 | €73,170 | €127,624 | +€54,454 | +74.4% |
| Distributable reserves | 133 | €73,170 | €127,624 | +€54,454 | +74.4% |
| Profit (loss) carried forward | 14 | €123,043 | €123,043 | = | 0.0% |
| Amounts payable | 17/49 | €563,994 | €549,273 | -€14,721 | -2.6% |
| Amounts payable after more than one year | 17 | €231,169 | €198,742 | -€32,427 | -14.0% |
| Financial debts | 170/4 | €231,169 | €198,742 | -€32,427 | -14.0% |
| Amounts payable within one year | 42/48 | €332,811 | €350,518 | +€17,708 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €32,052 | €32,427 | +€375 | +1.2% |
| Trade debts | 44 | €11,540 | €2,796 | -€8,743 | -75.8% |
| Suppliers | 440/4 | €11,540 | €2,796 | -€8,743 | -75.8% |
| Taxes, remuneration and social security | 45 | €11,878 | €17,969 | +€6,091 | +51.3% |
| Taxes | 450/3 | €11,878 | €13,589 | +€1,711 | +14.4% |
| Remuneration and social security | 454/9 | - | €4,380 | +€4,380 | |
| Other amounts payable | 47/48 | €277,341 | €297,326 | +€19,985 | +7.2% |
| Accrued charges and deferred income | 492/3 | €14 | €12 | -€2 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,836 | €52,344 | -€492 | -0.9% |
| Other operating charges | 640/8 | €3,689 | €3,795 | +€106 | +2.9% |
| Gross operating margin | 9900 | €185,177 | €160,561 | -€24,617 | -13.3% |
| Operating profit (loss) | 9901 | €128,653 | €104,422 | -€24,231 | -18.8% |
| Financial income | 75/76B | €319 | €1,240 | +€921 | +289% |
| Recurring financial income | 75 | €319 | €1,240 | +€921 | +289% |
| Financial charges | 65/66B | €20,588 | €27,417 | +€6,829 | +33.2% |
| Recurring financial charges | 65 | €20,588 | €27,417 | +€6,829 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €108,384 | €78,246 | -€30,138 | -27.8% |
| Income taxes | 67/77 | €35,214 | €23,792 | -€11,423 | -32.4% |
| Profit (loss) for the period | 9904 | €73,170 | €54,454 | -€18,716 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,170 | €54,454 | -€18,716 | -25.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.