DentHaline: 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.
DentHaline
Largest movements
- Current investments -€130,823
down €130,823 (-65.4%), from €200,000 to €69,177
- Cash -€51,052
down €51,052 (-26.8%), from €190,791 to €139,739
mainly Other debts (-€231,394) and Receivables after one year (-€50,000)
- Receivables after one year +€50,000
up €50,000 (+34.5%), from €144,950 to €194,950
- Receivables within one year -€25,013
down €25,013 (-68.0%), from €36,803 to €11,790
of which Trade receivables: -€22,021
- Other debts -€231,394
down €231,394 (-56.4%), from €410,488 to €179,094
- Profit (loss) carried forward +€62,062
up €62,062, from €0 to €62,062
- Financial income -€295,871
down €295,871 (-96.8%), from €305,749 to €9,877
- Gross operating margin -€59,406
down €59,406 (-39.1%), from €151,877 to €92,471
- Taxes -€9,204
down €9,204 (-27.5%), from €33,437 to €24,234
- Financial charges +€1,637
up €1,637 (+90.2%), from €1,814 to €3,450
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 | €714,714 | €550,802 | -€163,912 | -22.9% |
| Fixed assets | 21/28 | €138,423 | €133,067 | -€5,356 | -3.9% |
| Tangible fixed assets | 22/27 | €86,573 | €81,217 | -€5,356 | -6.2% |
| Plant, machinery and equipment | 23 | €8,211 | €11,129 | +€2,918 | +35.5% |
| Furniture and vehicles | 24 | €1,958 | €2,151 | +€193 | +9.9% |
| Other tangible fixed assets | 26 | €76,405 | €67,937 | -€8,467 | -11.1% |
| Financial fixed assets | 28 | €51,850 | €51,850 | = | 0.0% |
| Current assets | 29/58 | €576,291 | €417,735 | -€158,555 | -27.5% |
| Amounts receivable after more than one year | 29 | €144,950 | €194,950 | +€50,000 | +34.5% |
| Other amounts receivable | 291 | €144,950 | €194,950 | +€50,000 | +34.5% |
| Amounts receivable within one year | 40/41 | €36,803 | €11,790 | -€25,013 | -68.0% |
| Trade receivables | 40 | €25,458 | €3,437 | -€22,021 | -86.5% |
| Other amounts receivable | 41 | €11,345 | €8,352 | -€2,993 | -26.4% |
| Current investments | 50/53 | €200,000 | €69,177 | -€130,823 | -65.4% |
| Cash at bank and in hand | 54/58 | €190,791 | €139,739 | -€51,052 | -26.8% |
| Deferred charges and accrued income | 490/1 | €3,747 | €2,080 | -€1,666 | -44.5% |
| Total equity and liabilities | 10/49 | €714,714 | €550,802 | -€163,912 | -22.9% |
| Equity | 10/15 | €288,271 | €350,333 | +€62,062 | +21.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €269,671 | €269,671 | = | 0.0% |
| Distributable reserves | 133 | €269,671 | €269,671 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €62,062 | +€62,062 | |
| Amounts payable | 17/49 | €426,443 | €200,469 | -€225,974 | -53.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €426,443 | €200,469 | -€225,974 | -53.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €15,955 | €21,376 | +€5,420 | +34.0% |
| Taxes | 450/3 | €14,110 | €16,141 | +€2,030 | +14.4% |
| Remuneration and social security | 454/9 | €1,845 | €5,235 | +€3,390 | +183.7% |
| Other amounts payable | 47/48 | €410,488 | €179,094 | -€231,394 | -56.4% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,229 | €12,082 | +€853 | +7.6% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €151,877 | €92,471 | -€59,406 | -39.1% |
| Operating profit (loss) | 9901 | €140,143 | €79,869 | -€60,274 | -43.0% |
| Financial income | 75/76B | €305,749 | €9,877 | -€295,871 | -96.8% |
| Recurring financial income | 75 | €305,749 | €9,877 | -€295,871 | -96.8% |
| Financial charges | 65/66B | €1,814 | €3,450 | +€1,637 | +90.2% |
| Recurring financial charges | 65 | €1,814 | €3,450 | +€1,637 | +90.2% |
| Profit (loss) for the period before taxes | 9903 | €444,078 | €86,296 | -€357,782 | -80.6% |
| Income taxes | 67/77 | €33,437 | €24,234 | -€9,204 | -27.5% |
| Profit (loss) for the period | 9904 | €410,641 | €62,062 | -€348,578 | -84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €410,641 | €62,062 | -€348,578 | -84.9% |
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.