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DENTEETH: 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.

What changed

DENTEETH

BE 0633.586.182
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€74,366
2024 · €30,455+€43,911
Equity
-€26,964
2024 · -€101,330+€74,366
Cash
€50,782
2024 · €50,579+€203
Balance sheet total
€130,483
2024 · €124,701+€5,781

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€4,301

    up €4,301 (+6.1%), from €70,843 to €75,144

    of which Plant, machinery and equipment: +€16,913

Equity and liabilities
  • Other debts -€81,300

    down €81,300 (-42.0%), from €193,728 to €112,428

  • Profit (loss) carried forward +€74,366

    up €74,366 (+24.7%), from -€301,330 to -€226,964

  • Trade debts +€28,159

    up €28,159 (+1307.8%), from €2,153 to €30,312

  • Accrued charges and deferred income -€14,052

    down €14,052 (-53.8%), from €26,110 to €12,058

  • Tax, wage and social debts -€1,391

    down €1,391 (-34.4%), from €4,040 to €2,648

    of which Remuneration and social security: -€1,661

Income statement
  • Gross operating margin +€32,586

    up €32,586 (+39.4%), from €82,632 to €115,218

  • Depreciation -€7,787

    down €7,787 (-29.0%), from €26,830 to €19,044

  • Staff costs -€5,379

    down €5,379 (-26.9%), from €19,993 to €14,614

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €30,455
Gross operating margin +€32,586
Staff costs +€5,379
Depreciation +€7,787
Other operating charges -€945
Other operating items +€85
Financial income +€3
Financial charges -€1,145
Taxes +€161
Result 2025 €74,366

Cash bridge derived

cash 2024 to 2025

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.

From operations +€23,548
Investment -€23,345
Financing €0
Cash 2024 €50,579
Net result for the year +€74,366
Depreciation +€19,044
Receivables within one year -€25
Deferred charges and accrued income -€1,252
Trade debts +€28,159
Tax, wage and social debts -€1,391
Other debts -€81,300
Accrued charges and deferred income -€14,052
Investment in fixed assets (net) -€23,345
Cash 2025 €50,782
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €124,701 €130,483 +€5,781 +4.6%
Fixed assets 21/28 €71,092 €75,393 +€4,301 +6.1%
Tangible fixed assets 22/27 €70,843 €75,144 +€4,301 +6.1%
Plant, machinery and equipment 23 €42,012 €58,926 +€16,913 +40.3%
Furniture and vehicles 24 €24,276 €15,181 -€9,094 -37.5%
Other tangible fixed assets 26 €4,555 €1,037 -€3,518 -77.2%
Financial fixed assets 28 €250 €250 = 0.0%
Current assets 29/58 €53,609 €55,089 +€1,480 +2.8%
Amounts receivable within one year 40/41 €1,867 €1,891 +€25 +1.3%
Trade receivables 40 €1,867 €1,891 +€25 +1.3%
Cash at bank and in hand 54/58 €50,579 €50,782 +€203 +0.4%
Deferred charges and accrued income 490/1 €1,163 €2,416 +€1,252 +107.6%
Total equity and liabilities 10/49 €124,701 €130,483 +€5,781 +4.6%
Equity 10/15 -€101,330 -€26,964 +€74,366 +73.4%
Contributions 10/11 €200,000 €200,000 = 0.0%
Profit (loss) carried forward 14 -€301,330 -€226,964 +€74,366 +24.7%
Amounts payable 17/49 €226,031 €157,446 -€68,585 -30.3%
Amounts payable within one year 42/48 €199,921 €145,388 -€54,533 -27.3%
Trade debts 44 €2,153 €30,312 +€28,159 +1307.8%
Suppliers 440/4 €2,153 €30,312 +€28,159 +1307.8%
Taxes, remuneration and social security 45 €4,040 €2,648 -€1,391 -34.4%
Taxes 450/3 €1,320 €1,590 +€270 +20.4%
Remuneration and social security 454/9 €2,720 €1,058 -€1,661 -61.1%
Other amounts payable 47/48 €193,728 €112,428 -€81,300 -42.0%
Accrued charges and deferred income 492/3 €26,110 €12,058 -€14,052 -53.8%
Remuneration, social security and pensions 62 €19,993 €14,614 -€5,379 -26.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €26,830 €19,044 -€7,787 -29.0%
Other operating charges 640/8 €4,224 €5,169 +€945 +22.4%
Non-recurring operating charges 66A €85 - -€85
Gross operating margin 9900 €82,632 €115,218 +€32,586 +39.4%
Operating profit (loss) 9901 €31,500 €76,392 +€44,892 +142.5%
Financial income 75/76B €0 €3 +€3 +3300.0%
Recurring financial income 75 €0 €3 +€3 +3300.0%
Financial charges 65/66B €884 €2,029 +€1,145 +129.5%
Recurring financial charges 65 €884 €2,029 +€1,145 +129.5%
Profit (loss) for the period before taxes 9903 €30,616 €74,366 +€43,750 +142.9%
Income taxes 67/77 €161 - -€161
Profit (loss) for the period 9904 €30,455 €74,366 +€43,911 +144.2%
Profit (loss) for the period to be appropriated 9905 €30,455 €74,366 +€43,911 +144.2%

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 30 September 2026 via checked.be.