DENTAWAD: 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.
DENTAWAD
Largest movements
- Receivables within one year +€161,499
up €161,499 (+18.3%), from €883,746 to €1.0m
of which Other amounts receivable: +€147,624
- Cash -€25,321
down €25,321 (-98.4%), from €25,732 to €411
mainly Receivables within one year (-€161,499) and Debts after one year (-€13,493)
- Profit (loss) carried forward +€124,116
up €124,116 (+15.9%), from €781,729 to €905,845
- Trade debts +€28,565
up €28,565 (+797.6%), from €3,581 to €32,146
- Debts after one year -€13,493
down €13,493 (-54.7%), from €24,686 to €11,194
- Gross operating margin -€34,328
down €34,328 (-16.6%), from €207,088 to €172,760
- Depreciation -€18,916
down €18,916 (-77.6%), from €24,369 to €5,453
- Taxes -€6,969
down €6,969 (-14.9%), from €46,703 to €39,733
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 | €930,112 | €1,061,601 | +€131,489 | +14.1% |
| Fixed assets | 21/28 | €20,634 | €15,180 | -€5,453 | -26.4% |
| Tangible fixed assets | 22/27 | €20,634 | €15,180 | -€5,453 | -26.4% |
| Plant, machinery and equipment | 23 | €20,634 | €15,180 | -€5,453 | -26.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €909,478 | €1,046,421 | +€136,942 | +15.1% |
| Amounts receivable within one year | 40/41 | €883,746 | €1,045,245 | +€161,499 | +18.3% |
| Trade receivables | 40 | €29,700 | €43,576 | +€13,875 | +46.7% |
| Other amounts receivable | 41 | €854,046 | €1,001,670 | +€147,624 | +17.3% |
| Cash at bank and in hand | 54/58 | €25,732 | €411 | -€25,321 | -98.4% |
| Deferred charges and accrued income | 490/1 | - | €764 | +€764 | |
| Total equity and liabilities | 10/49 | €930,112 | €1,061,601 | +€131,489 | +14.1% |
| Equity | 10/15 | €789,785 | €913,901 | +€124,116 | +15.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €781,729 | €905,845 | +€124,116 | +15.9% |
| Amounts payable | 17/49 | €140,326 | €147,699 | +€7,373 | +5.3% |
| Amounts payable after more than one year | 17 | €24,686 | €11,194 | -€13,493 | -54.7% |
| Financial debts | 170/4 | €24,686 | €11,194 | -€13,493 | -54.7% |
| Amounts payable within one year | 42/48 | €115,640 | €136,506 | +€20,865 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €62,944 | €58,648 | -€4,295 | -6.8% |
| Trade debts | 44 | €3,581 | €32,146 | +€28,565 | +797.6% |
| Suppliers | 440/4 | €3,581 | €32,146 | +€28,565 | +797.6% |
| Taxes, remuneration and social security | 45 | €49,115 | €45,711 | -€3,404 | -6.9% |
| Taxes | 450/3 | €49,115 | €45,711 | -€3,404 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,369 | €5,453 | -€18,916 | -77.6% |
| Other operating charges | 640/8 | €716 | €1,116 | +€400 | +55.8% |
| Gross operating margin | 9900 | €207,088 | €172,760 | -€34,328 | -16.6% |
| Operating profit (loss) | 9901 | €182,002 | €166,191 | -€15,812 | -8.7% |
| Financial income | 75/76B | €0 | €75 | +€75 | +250666.7% |
| Recurring financial income | 75 | €0 | €75 | +€75 | +250666.7% |
| Financial charges | 65/66B | €3,367 | €2,416 | -€951 | -28.2% |
| Recurring financial charges | 65 | €3,367 | €2,416 | -€951 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €178,635 | €163,849 | -€14,785 | -8.3% |
| Income taxes | 67/77 | €46,703 | €39,733 | -€6,969 | -14.9% |
| Profit (loss) for the period | 9904 | €131,932 | €124,116 | -€7,816 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €131,932 | €124,116 | -€7,816 | -5.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.