DENTEXPRESS: 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.
DENTEXPRESS
Largest movements
- Receivables within one year -€167,941
down €167,941 (-89.5%), from €187,622 to €19,681
- Cash +€115,789
up €115,789 (+11876.6%), from €975 to €116,764
mainly Net result for the year (+€548,112) and Receivables within one year (+€167,941)
- Current investments +€112,126
up €112,126 (+112.1%), from €100,000 to €212,126
- Tangible fixed assets -€15,717
down €15,717 (-47.2%), from €33,270 to €17,554
of which Furniture and vehicles: -€14,706
- Other debts +€139,255
up €139,255 (+226284.5%), from €62 to €139,317
- Current portion of long-term debt -€50,337
down €50,337 (-68.1%), from €73,903 to €23,566
- Reserves -€36,652
down €36,652 (-6.2%), from €592,442 to €555,789
of which Distributable reserves: -€36,652
- Gross operating margin -€38,783
down €38,783 (-4.9%), from €785,584 to €746,801
- Taxes -€13,842
down €13,842 (-7.1%), from €194,243 to €180,401
- Financial charges +€8,650
up €8,650 (+209.8%), from €4,123 to €12,772
of which Financial charges: +€8,250
- Financial income -€7,975
down €7,975 (-50.5%), from €15,790 to €7,815
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 | €688,637 | €739,253 | +€50,616 | +7.4% |
| Fixed assets | 21/28 | €33,270 | €17,554 | -€15,717 | -47.2% |
| Tangible fixed assets | 22/27 | €33,270 | €17,554 | -€15,717 | -47.2% |
| Plant, machinery and equipment | 23 | €797 | - | -€797 | |
| Furniture and vehicles | 24 | €30,872 | €16,165 | -€14,706 | -47.6% |
| Other tangible fixed assets | 26 | €1,602 | €1,388 | -€214 | -13.3% |
| Current assets | 29/58 | €655,366 | €721,699 | +€66,333 | +10.1% |
| Amounts receivable after more than one year | 29 | €290,000 | €290,000 | = | 0.0% |
| Other amounts receivable | 291 | €290,000 | €290,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €187,622 | €19,681 | -€167,941 | -89.5% |
| Other amounts receivable | 41 | €187,622 | €19,681 | -€167,941 | -89.5% |
| Current investments | 50/53 | €100,000 | €212,126 | +€112,126 | +112.1% |
| Cash at bank and in hand | 54/58 | €975 | €116,764 | +€115,789 | +11876.6% |
| Deferred charges and accrued income | 490/1 | €76,769 | €83,127 | +€6,358 | +8.3% |
| Total equity and liabilities | 10/49 | €688,637 | €739,253 | +€50,616 | +7.4% |
| Equity | 10/15 | €611,042 | €574,389 | -€36,652 | -6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €592,442 | €555,789 | -€36,652 | -6.2% |
| Tax-exempt reserves | 132 | €7,677 | €7,677 | = | 0.0% |
| Distributable reserves | 133 | €584,764 | €548,112 | -€36,652 | -6.3% |
| Amounts payable | 17/49 | €77,595 | €164,863 | +€87,268 | +112.5% |
| Amounts payable within one year | 42/48 | €77,595 | €164,863 | +€87,268 | +112.5% |
| Current portion of amounts payable after more than one year | 42 | €73,903 | €23,566 | -€50,337 | -68.1% |
| Financial debts | 43 | €62 | €487 | +€425 | +689.4% |
| Credit institutions | 430/8 | €62 | €487 | +€425 | +689.4% |
| Trade debts | 44 | €3,569 | €1,494 | -€2,076 | -58.2% |
| Suppliers | 440/4 | €3,569 | €1,494 | -€2,076 | -58.2% |
| Other amounts payable | 47/48 | €62 | €139,317 | +€139,255 | +226284.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,495 | €11,402 | -€5,094 | -30.9% |
| Other operating charges | 640/8 | €1,749 | €1,929 | +€180 | +10.3% |
| Gross operating margin | 9900 | €785,584 | €746,801 | -€38,783 | -4.9% |
| Operating profit (loss) | 9901 | €767,340 | €733,471 | -€33,869 | -4.4% |
| Financial income | 75/76B | €15,790 | €7,815 | -€7,975 | -50.5% |
| Recurring financial income | 75 | €15,790 | €7,815 | -€7,975 | -50.5% |
| Financial charges | 65/66B | €4,123 | €12,772 | +€8,650 | +209.8% |
| Recurring financial charges | 65 | €4,123 | €12,372 | +€8,250 | +200.1% |
| Non-recurring financial charges | 66B | - | €400 | +€400 | |
| Profit (loss) for the period before taxes | 9903 | €779,007 | €728,513 | -€50,494 | -6.5% |
| Income taxes | 67/77 | €194,243 | €180,401 | -€13,842 | -7.1% |
| Profit (loss) for the period | 9904 | €584,764 | €548,112 | -€36,652 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €584,764 | €548,112 | -€36,652 | -6.3% |
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 12 October 2026 via checked.be.