DENTAVIELLE: 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.
DENTAVIELLE
Largest movements
- Current investments +€12,000
up €12,000 (+18.5%), from €65,001 to €77,001
- Receivables within one year -€9,526
down €9,526 (-67.7%), from €14,066 to €4,540
- Tangible fixed assets -€8,936
down €8,936 (-52.4%), from €17,069 to €8,132
of which Furniture and vehicles: -€5,962
- Deferred charges and accrued income -€3,155
down €3,155 (-69.7%), from €4,524 to €1,369
- Debts after one year -€20,952
down €20,952 (-37.1%), from €56,534 to €35,582
- Reserves +€7,569
up €7,569 (+10.2%), from €74,390 to €81,958
- Tax, wage and social debts +€6,316
up €6,316 (+90.7%), from €6,967 to €13,284
- Gross operating margin +€15,667
up €15,667 (+40.3%), from €38,869 to €54,535
- Taxes +€5,290
up €5,290 (+57.1%), from €9,261 to €14,551
- Financial income +€781
up €781 (+38.8%), from €2,015 to €2,796
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 | €180,734 | €172,149 | -€8,586 | -4.8% |
| Fixed assets | 21/28 | €17,069 | €8,132 | -€8,936 | -52.4% |
| Tangible fixed assets | 22/27 | €17,069 | €8,132 | -€8,936 | -52.4% |
| Land and buildings | 22 | €5,324 | €4,368 | -€957 | -18.0% |
| Plant, machinery and equipment | 23 | €3,744 | €1,726 | -€2,017 | -53.9% |
| Furniture and vehicles | 24 | €8,000 | €2,038 | -€5,962 | -74.5% |
| Current assets | 29/58 | €163,665 | €164,016 | +€351 | +0.2% |
| Amounts receivable after more than one year | 29 | €59,000 | €59,000 | = | 0.0% |
| Other amounts receivable | 291 | €59,000 | €59,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,066 | €4,540 | -€9,526 | -67.7% |
| Other amounts receivable | 41 | €14,066 | €4,540 | -€9,526 | -67.7% |
| Current investments | 50/53 | €65,001 | €77,001 | +€12,000 | +18.5% |
| Cash at bank and in hand | 54/58 | €21,075 | €22,107 | +€1,032 | +4.9% |
| Deferred charges and accrued income | 490/1 | €4,524 | €1,369 | -€3,155 | -69.7% |
| Total equity and liabilities | 10/49 | €180,734 | €172,149 | -€8,586 | -4.8% |
| Equity | 10/15 | €86,790 | €94,358 | +€7,569 | +8.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,390 | €81,958 | +€7,569 | +10.2% |
| Distributable reserves | 133 | €74,390 | €81,958 | +€7,569 | +10.2% |
| Amounts payable | 17/49 | €93,944 | €77,790 | -€16,154 | -17.2% |
| Amounts payable after more than one year | 17 | €56,534 | €35,582 | -€20,952 | -37.1% |
| Financial debts | 170/4 | €56,534 | €35,582 | -€20,952 | -37.1% |
| Amounts payable within one year | 42/48 | €32,345 | €37,141 | +€4,797 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €22,692 | €21,952 | -€740 | -3.3% |
| Financial debts | 43 | €9 | €24 | +€15 | +169% |
| Credit institutions | 430/8 | €9 | €24 | +€15 | +169% |
| Trade debts | 44 | €2,677 | €1,882 | -€795 | -29.7% |
| Suppliers | 440/4 | €2,677 | €1,882 | -€795 | -29.7% |
| Taxes, remuneration and social security | 45 | €6,967 | €13,284 | +€6,316 | +90.7% |
| Taxes | 450/3 | €6,967 | €13,284 | +€6,316 | +90.7% |
| Accrued charges and deferred income | 492/3 | €5,066 | €5,067 | +€1 | 0.0% |
| Remuneration, social security and pensions | 62 | - | €170 | +€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,132 | €8,936 | -€196 | -2.1% |
| Other operating charges | 640/8 | €1,393 | €1,437 | +€44 | +3.1% |
| Gross operating margin | 9900 | €38,869 | €54,535 | +€15,667 | +40.3% |
| Operating profit (loss) | 9901 | €28,344 | €43,992 | +€15,649 | +55.2% |
| Financial income | 75/76B | €2,015 | €2,796 | +€781 | +38.8% |
| Recurring financial income | 75 | €2,015 | €2,796 | +€781 | +38.8% |
| Financial charges | 65/66B | €1,832 | €1,510 | -€322 | -17.6% |
| Recurring financial charges | 65 | €1,832 | €1,510 | -€322 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €28,526 | €45,278 | +€16,752 | +58.7% |
| Income taxes | 67/77 | €9,261 | €14,551 | +€5,290 | +57.1% |
| Profit (loss) for the period | 9904 | €19,265 | €30,727 | +€11,462 | +59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,265 | €30,727 | +€11,462 | +59.5% |
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 23 October 2026 via checked.be.