DENTICARE: 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.
DENTICARE
Largest movements
- Current investments +€75,590
up €75,590 (+60.5%), from €125,001 to €200,591
- Cash +€46,518
up €46,518 (+12.0%), from €387,191 to €433,709
mainly Net result for the year (+€96,156) and Receivables within one year (+€29,565)
- Receivables within one year -€29,565
down €29,565 (-83.8%), from €35,279 to €5,713
of which Other amounts receivable: -€20,848
- Tangible fixed assets -€15,731
down €15,731 (-24.0%), from €65,624 to €49,892
of which Furniture and vehicles: -€10,718
- Reserves +€96,156
up €96,156 (+25.3%), from €379,645 to €475,801
- Other debts -€15,834
down €15,834 (-10.2%), from €154,996 to €139,162
- Debts after one year -€11,779
down €11,779 (-28.2%), from €41,768 to €29,989
- Gross operating margin +€11,878
up €11,878 (+7.6%), from €157,174 to €169,053
- Other operating charges +€11,800
up €11,800 (+429%), from €2,749 to €14,549
- Depreciation +€5,072
up €5,072 (+34.3%), from €14,781 to €19,853
- Financial charges -€2,060
down €2,060, from €1,138 to -€922
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.
Derived cash bridge
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 | €613,094 | €690,455 | +€77,361 | +12.6% |
| Fixed assets | 21/28 | €65,624 | €49,892 | -€15,731 | -24.0% |
| Tangible fixed assets | 22/27 | €65,624 | €49,892 | -€15,731 | -24.0% |
| Plant, machinery and equipment | 23 | €11,768 | €6,755 | -€5,013 | -42.6% |
| Furniture and vehicles | 24 | €53,856 | €43,138 | -€10,718 | -19.9% |
| Other tangible fixed assets | 26 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €547,471 | €640,563 | +€93,092 | +17.0% |
| Amounts receivable within one year | 40/41 | €35,279 | €5,713 | -€29,565 | -83.8% |
| Trade receivables | 40 | €14,430 | €5,713 | -€8,717 | -60.4% |
| Other amounts receivable | 41 | €20,848 | - | -€20,848 | |
| Current investments | 50/53 | €125,001 | €200,591 | +€75,590 | +60.5% |
| Cash at bank and in hand | 54/58 | €387,191 | €433,709 | +€46,518 | +12.0% |
| Deferred charges and accrued income | 490/1 | - | €550 | +€550 | |
| Total equity and liabilities | 10/49 | €613,094 | €690,455 | +€77,361 | +12.6% |
| Equity | 10/15 | €392,216 | €488,372 | +€96,156 | +24.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €379,645 | €475,801 | +€96,156 | +25.3% |
| Distributable reserves | 133 | €379,645 | €475,801 | +€96,156 | +25.3% |
| Profit (loss) carried forward | 14 | €171 | €171 | = | 0.0% |
| Amounts payable | 17/49 | €220,878 | €202,083 | -€18,795 | -8.5% |
| Amounts payable after more than one year | 17 | €41,768 | €29,989 | -€11,779 | -28.2% |
| Financial debts | 170/4 | €41,768 | €29,989 | -€11,779 | -28.2% |
| Amounts payable within one year | 42/48 | €178,210 | €172,094 | -€6,116 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €13,971 | €11,779 | -€2,192 | -15.7% |
| Trade debts | 44 | €9,243 | €16,056 | +€6,813 | +73.7% |
| Suppliers | 440/4 | €9,243 | €16,056 | +€6,813 | +73.7% |
| Taxes, remuneration and social security | 45 | - | €5,096 | +€5,096 | |
| Taxes | 450/3 | - | €5,096 | +€5,096 | |
| Other amounts payable | 47/48 | €154,996 | €139,162 | -€15,834 | -10.2% |
| Accrued charges and deferred income | 492/3 | €900 | - | -€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,781 | €19,853 | +€5,072 | +34.3% |
| Other operating charges | 640/8 | €2,749 | €14,549 | +€11,800 | +429% |
| Gross operating margin | 9900 | €157,174 | €169,053 | +€11,878 | +7.6% |
| Operating profit (loss) | 9901 | €139,645 | €134,651 | -€4,994 | -3.6% |
| Financial income | 75/76B | €50 | €958 | +€908 | +1,809% |
| Recurring financial income | 75 | €50 | €958 | +€908 | +1,809% |
| Financial charges | 65/66B | €1,138 | -€922 | -€2,060 | |
| Recurring financial charges | 65 | €1,138 | -€922 | -€2,060 | |
| Profit (loss) for the period before taxes | 9903 | €138,557 | €136,530 | -€2,026 | -1.5% |
| Income taxes | 67/77 | €41,152 | €40,374 | -€778 | -1.9% |
| Profit (loss) for the period | 9904 | €97,405 | €96,156 | -€1,249 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €97,405 | €96,156 | -€1,249 | -1.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.