DENTAX: 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.
DENTAX
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash +€15,589
up €15,589 (+25.7%), from €60,736 to €76,325
mainly Net result for the year (+€96,330) and Depreciation (+€9,972)
- Receivables within one year -€6,188
down €6,188 (-9.4%), from €65,874 to €59,685
- Tangible fixed assets -€4,410
down €4,410 (-14.5%), from €30,441 to €26,031
of which Plant, machinery and equipment: -€3,459
- Reserves +€64,145
up €64,145 (+49.7%), from €129,073 to €193,218
of which Distributable reserves: +€64,145
- Tax, wage and social debts -€11,422
down €11,422 (-62.5%), from €18,269 to €6,847
- Current portion of long-term debt +€6,133
up €6,133 (+106.6%), from €5,751 to €11,884
- Debts after one year -€3,428
no longer reported in 2025 (was €3,428)
- Gross operating margin -€3,790
down €3,790 (-2.4%), from €159,153 to €155,362
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 | €162,265 | €218,053 | +€55,788 | +34.4% |
| Fixed assets | 21/28 | €30,441 | €26,031 | -€4,410 | -14.5% |
| Tangible fixed assets | 22/27 | €30,441 | €26,031 | -€4,410 | -14.5% |
| Land and buildings | 22 | €3,514 | €2,549 | -€966 | -27.5% |
| Plant, machinery and equipment | 23 | €15,987 | €12,528 | -€3,459 | -21.6% |
| Furniture and vehicles | 24 | €10,626 | €10,641 | +€15 | +0.1% |
| Other tangible fixed assets | 26 | €314 | €314 | = | 0.0% |
| Current assets | 29/58 | €131,824 | €192,022 | +€60,198 | +45.7% |
| Amounts receivable within one year | 40/41 | €65,874 | €59,685 | -€6,188 | -9.4% |
| Other amounts receivable | 41 | €65,874 | €59,685 | -€6,188 | -9.4% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €60,736 | €76,325 | +€15,589 | +25.7% |
| Deferred charges and accrued income | 490/1 | €5,214 | €6,012 | +€797 | +15.3% |
| Total equity and liabilities | 10/49 | €162,265 | €218,053 | +€55,788 | +34.4% |
| Equity | 10/15 | €129,323 | €193,468 | +€64,145 | +49.6% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €129,073 | €193,218 | +€64,145 | +49.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €127,213 | €191,358 | +€64,145 | +50.4% |
| Amounts payable | 17/49 | €32,942 | €24,585 | -€8,357 | -25.4% |
| Amounts payable after more than one year | 17 | €3,428 | - | -€3,428 | |
| Financial debts | 170/4 | €3,428 | - | -€3,428 | |
| Amounts payable within one year | 42/48 | €29,514 | €24,585 | -€4,928 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €5,751 | €11,884 | +€6,133 | +106.6% |
| Trade debts | 44 | €5,494 | €5,854 | +€361 | +6.6% |
| Suppliers | 440/4 | €5,494 | €5,854 | +€361 | +6.6% |
| Taxes, remuneration and social security | 45 | €18,269 | €6,847 | -€11,422 | -62.5% |
| Taxes | 450/3 | €18,269 | €6,847 | -€11,422 | -62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,811 | €9,972 | +€160 | +1.6% |
| Other operating charges | 640/8 | €2,110 | €2,190 | +€80 | +3.8% |
| Gross operating margin | 9900 | €159,153 | €155,362 | -€3,790 | -2.4% |
| Operating profit (loss) | 9901 | €147,232 | €143,201 | -€4,031 | -2.7% |
| Financial income | 75/76B | €716 | €1,781 | +€1,065 | +148.8% |
| Recurring financial income | 75 | €716 | €1,781 | +€1,065 | +148.8% |
| Financial charges | 65/66B | €1,424 | €1,573 | +€149 | +10.5% |
| Recurring financial charges | 65 | €1,424 | €1,573 | +€149 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €146,524 | €143,409 | -€3,115 | -2.1% |
| Income taxes | 67/77 | €48,270 | €47,079 | -€1,191 | -2.5% |
| Profit (loss) for the period | 9904 | €98,254 | €96,330 | -€1,924 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €98,254 | €96,330 | -€1,924 | -2.0% |
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 29 September 2026 via checked.be.