"DENTASTIQUE": 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.
"DENTASTIQUE"
Largest movements
- Receivables within one year +€70,005
up €70,005 (+142.3%), from €49,182 to €119,187
of which Other amounts receivable: +€72,386
- Tangible fixed assets -€8,495
down €8,495 (-24.4%), from €34,852 to €26,356
of which Plant, machinery and equipment: -€4,748
- Intangible fixed assets -€6,850
down €6,850 (-12.5%), from €54,631 to €47,781
- Other debts +€45,200
new in 2025: €45,200
- Profit (loss) carried forward +€44,029
up €44,029 (+62.9%), from €69,971 to €114,000
- Trade debts -€13,201
down €13,201 (-66.4%), from €19,895 to €6,694
- Debts after one year -€10,588
down €10,588 (-39.9%), from €26,568 to €15,980
- Tax, wage and social debts -€8,283
down €8,283 (-74.6%), from €11,100 to €2,817
- Gross operating margin +€57,476
up €57,476 (+100.9%), from €56,970 to €114,446
- Depreciation +€3,014
up €3,014 (+24.4%), from €12,331 to €15,345
- Financial income +€2,903
up €2,903 (+222.6%), from €1,304 to €4,208
- Taxes +€2,893
up €2,893 (+31.4%), from €9,210 to €12,103
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,941 | €203,963 | +€55,021 | +36.9% |
| Fixed assets | 21/28 | €89,483 | €74,137 | -€15,345 | -17.1% |
| Intangible fixed assets | 21 | €54,631 | €47,781 | -€6,850 | -12.5% |
| Tangible fixed assets | 22/27 | €34,852 | €26,356 | -€8,495 | -24.4% |
| Plant, machinery and equipment | 23 | €22,032 | €17,285 | -€4,748 | -21.5% |
| Furniture and vehicles | 24 | €12,819 | €9,071 | -€3,748 | -29.2% |
| Current assets | 29/58 | €59,459 | €129,825 | +€70,367 | +118.3% |
| Amounts receivable within one year | 40/41 | €49,182 | €119,187 | +€70,005 | +142.3% |
| Trade receivables | 40 | €7,458 | €5,077 | -€2,381 | -31.9% |
| Other amounts receivable | 41 | €41,724 | €114,110 | +€72,386 | +173.5% |
| Cash at bank and in hand | 54/58 | €9,019 | €9,338 | +€319 | +3.5% |
| Deferred charges and accrued income | 490/1 | €1,258 | €1,300 | +€43 | +3.4% |
| Total equity and liabilities | 10/49 | €148,941 | €203,963 | +€55,021 | +36.9% |
| Equity | 10/15 | €72,971 | €117,000 | +€44,029 | +60.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,971 | €114,000 | +€44,029 | +62.9% |
| Amounts payable | 17/49 | €75,970 | €86,963 | +€10,993 | +14.5% |
| Amounts payable after more than one year | 17 | €26,568 | €15,980 | -€10,588 | -39.9% |
| Financial debts | 170/4 | €26,568 | €15,980 | -€10,588 | -39.9% |
| Amounts payable within one year | 42/48 | €49,402 | €70,982 | +€21,580 | +43.7% |
| Current portion of amounts payable after more than one year | 42 | €10,092 | €10,588 | +€496 | +4.9% |
| Financial debts | 43 | €8,316 | €5,683 | -€2,632 | -31.7% |
| Credit institutions | 430/8 | €8,316 | €5,683 | -€2,632 | -31.7% |
| Trade debts | 44 | €19,895 | €6,694 | -€13,201 | -66.4% |
| Suppliers | 440/4 | €19,895 | €6,694 | -€13,201 | -66.4% |
| Taxes, remuneration and social security | 45 | €11,100 | €2,817 | -€8,283 | -74.6% |
| Taxes | 450/3 | €11,100 | €2,817 | -€8,283 | -74.6% |
| Other amounts payable | 47/48 | - | €45,200 | +€45,200 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,331 | €15,345 | +€3,014 | +24.4% |
| Other operating charges | 640/8 | €1,167 | €36 | -€1,131 | -96.9% |
| Gross operating margin | 9900 | €56,970 | €114,446 | +€57,476 | +100.9% |
| Operating profit (loss) | 9901 | €43,471 | €99,065 | +€55,594 | +127.9% |
| Financial income | 75/76B | €1,304 | €4,208 | +€2,903 | +222.6% |
| Recurring financial income | 75 | €1,304 | €4,208 | +€2,903 | +222.6% |
| Financial charges | 65/66B | €2,877 | €1,941 | -€936 | -32.5% |
| Recurring financial charges | 65 | €2,877 | €1,941 | -€936 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €41,898 | €101,332 | +€59,433 | +141.9% |
| Income taxes | 67/77 | €9,210 | €12,103 | +€2,893 | +31.4% |
| Profit (loss) for the period | 9904 | €32,688 | €89,229 | +€56,540 | +173.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,688 | €89,229 | +€56,540 | +173.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.