DENTESCARE: 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.
DENTESCARE
Largest movements
- Cash +€111,533
up €111,533 (+604.8%), from €18,442 to €129,975
mainly Net result for the year (+€206,421) and Depreciation (+€71,042)
- Tangible fixed assets +€48,569
up €48,569 (+12.3%), from €393,697 to €442,266
of which Other tangible fixed assets: +€55,010
- Receivables within one year +€45,287
up €45,287 (+1325.5%), from €3,417 to €48,704
- Deferred charges and accrued income -€8,793
down €8,793 (-61.8%), from €14,237 to €5,444
- Reserves +€206,421
up €206,421 (+584.1%), from €35,342 to €241,764
- Debts after one year -€30,937
down €30,937 (-9.4%), from €327,434 to €296,497
- Tax, wage and social debts +€19,258
up €19,258 (+319.3%), from €6,030 to €25,288
of which Taxes: +€12,790
- Accrued charges and deferred income +€9,847
new in 2025: €9,847
- Current portion of long-term debt +€8,371
up €8,371 (+37.1%), from €22,566 to €30,937
- Gross operating margin +€335,759
up €335,759 (+388.2%), from €86,484 to €422,242
- Taxes +€60,047
up €60,047 (+2676.6%), from €2,243 to €62,290
- Staff costs +€55,225
up €55,225 (+373.8%), from €14,773 to €69,998
- Depreciation +€43,457
up €43,457 (+157.5%), from €27,586 to €71,042
- Financial charges +€8,106
up €8,106 (+227.1%), from €3,569 to €11,675
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 | €467,932 | €667,818 | +€199,886 | +42.7% |
| Fixed assets | 21/28 | €431,837 | €483,696 | +€51,859 | +12.0% |
| Intangible fixed assets | 21 | €38,140 | €41,429 | +€3,289 | +8.6% |
| Tangible fixed assets | 22/27 | €393,697 | €442,266 | +€48,569 | +12.3% |
| Plant, machinery and equipment | 23 | €282,143 | €277,540 | -€4,603 | -1.6% |
| Furniture and vehicles | 24 | €43,600 | €41,762 | -€1,838 | -4.2% |
| Other tangible fixed assets | 26 | €67,954 | €122,965 | +€55,010 | +81.0% |
| Current assets | 29/58 | €36,095 | €184,122 | +€148,027 | +410.1% |
| Amounts receivable within one year | 40/41 | €3,417 | €48,704 | +€45,287 | +1325.5% |
| Other amounts receivable | 41 | €3,417 | €48,704 | +€45,287 | +1325.5% |
| Cash at bank and in hand | 54/58 | €18,442 | €129,975 | +€111,533 | +604.8% |
| Deferred charges and accrued income | 490/1 | €14,237 | €5,444 | -€8,793 | -61.8% |
| Total equity and liabilities | 10/49 | €467,932 | €667,818 | +€199,886 | +42.7% |
| Equity | 10/15 | €37,842 | €244,264 | +€206,421 | +545.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,342 | €241,764 | +€206,421 | +584.1% |
| Distributable reserves | 133 | €35,342 | €241,764 | +€206,421 | +584.1% |
| Amounts payable | 17/49 | €430,090 | €423,555 | -€6,536 | -1.5% |
| Amounts payable after more than one year | 17 | €327,434 | €296,497 | -€30,937 | -9.4% |
| Financial debts | 170/4 | €327,434 | €296,497 | -€30,937 | -9.4% |
| Amounts payable within one year | 42/48 | €102,656 | €117,211 | +€14,555 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €22,566 | €30,937 | +€8,371 | +37.1% |
| Trade debts | 44 | €37,982 | €32,568 | -€5,413 | -14.3% |
| Suppliers | 440/4 | €37,982 | €32,568 | -€5,413 | -14.3% |
| Taxes, remuneration and social security | 45 | €6,030 | €25,288 | +€19,258 | +319.3% |
| Taxes | 450/3 | €2,243 | €15,034 | +€12,790 | +570.1% |
| Remuneration and social security | 454/9 | €3,787 | €10,254 | +€6,467 | +170.8% |
| Other amounts payable | 47/48 | €36,078 | €28,418 | -€7,661 | -21.2% |
| Accrued charges and deferred income | 492/3 | - | €9,847 | +€9,847 | |
| Remuneration, social security and pensions | 62 | €14,773 | €69,998 | +€55,225 | +373.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,586 | €71,042 | +€43,457 | +157.5% |
| Other operating charges | 640/8 | €2,971 | €815 | -€2,155 | -72.6% |
| Gross operating margin | 9900 | €86,484 | €422,242 | +€335,759 | +388.2% |
| Operating profit (loss) | 9901 | €41,155 | €280,387 | +€239,232 | +581.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +130.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +130.0% |
| Financial charges | 65/66B | €3,569 | €11,675 | +€8,106 | +227.1% |
| Recurring financial charges | 65 | €3,569 | €11,675 | +€8,106 | +227.1% |
| Profit (loss) for the period before taxes | 9903 | €37,586 | €268,712 | +€231,126 | +614.9% |
| Income taxes | 67/77 | €2,243 | €62,290 | +€60,047 | +2676.6% |
| Profit (loss) for the period | 9904 | €35,342 | €206,421 | +€171,079 | +484.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,342 | €206,421 | +€171,079 | +484.1% |
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 6 October 2026 via checked.be.