DENTICOS: 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.
DENTICOS
Largest movements
- Cash +€85,843
up €85,843 (+173.0%), from €49,625 to €135,468
mainly Net result for the year (+€186,528) and Depreciation (+€55,395)
- Tangible fixed assets -€29,911
down €29,911 (-12.2%), from €246,157 to €216,246
of which Plant, machinery and equipment: -€20,135
- Receivables within one year -€19,927
down €19,927 (-100.0%), from €19,927 to €0
- Reserves +€186,528
up €186,528 (+11373.0%), from €1,640 to €188,168
- Other debts -€76,259
down €76,259 (-100.0%), from €76,259 to €0
- Debts after one year -€30,824
down €30,824 (-30.5%), from €101,114 to €70,290
- Tax, wage and social debts -€30,277
down €30,277 (-68.6%), from €44,150 to €13,873
of which Remuneration and social security: -€30,768
- Current portion of long-term debt -€13,273
down €13,273 (-28.0%), from €47,466 to €34,193
- Staff costs -€38,575
down €38,575 (-13.5%), from €286,383 to €247,808
- Gross operating margin -€26,621
down €26,621 (-4.5%), from €596,762 to €570,140
- Taxes +€9,103
up €9,103 (+16.5%), from €55,125 to €64,228
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 | €318,195 | €351,714 | +€33,519 | +10.5% |
| Fixed assets | 21/28 | €246,157 | €216,246 | -€29,911 | -12.2% |
| Tangible fixed assets | 22/27 | €246,157 | €216,246 | -€29,911 | -12.2% |
| Land and buildings | 22 | €138,028 | €134,766 | -€3,262 | -2.4% |
| Plant, machinery and equipment | 23 | €89,555 | €69,420 | -€20,135 | -22.5% |
| Furniture and vehicles | 24 | €18,574 | €12,059 | -€6,514 | -35.1% |
| Current assets | 29/58 | €72,038 | €135,468 | +€63,430 | +88.1% |
| Amounts receivable within one year | 40/41 | €19,927 | €0 | -€19,927 | -100.0% |
| Other amounts receivable | 41 | €19,927 | €0 | -€19,927 | -100.0% |
| Cash at bank and in hand | 54/58 | €49,625 | €135,468 | +€85,843 | +173.0% |
| Deferred charges and accrued income | 490/1 | €2,486 | €0 | -€2,486 | -100.0% |
| Total equity and liabilities | 10/49 | €318,195 | €351,714 | +€33,519 | +10.5% |
| Equity | 10/15 | €20,240 | €206,768 | +€186,528 | +921.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,640 | €188,168 | +€186,528 | +11373.0% |
| Distributable reserves | 133 | €1,640 | €188,168 | +€186,528 | +11373.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €297,955 | €144,945 | -€153,009 | -51.4% |
| Amounts payable after more than one year | 17 | €101,114 | €70,290 | -€30,824 | -30.5% |
| Financial debts | 170/4 | €101,114 | €70,290 | -€30,824 | -30.5% |
| Amounts payable within one year | 42/48 | €196,841 | €74,655 | -€122,185 | -62.1% |
| Current portion of amounts payable after more than one year | 42 | €47,466 | €34,193 | -€13,273 | -28.0% |
| Financial debts | 43 | €19,119 | €20,210 | +€1,091 | +5.7% |
| Credit institutions | 430/8 | €19,119 | €20,210 | +€1,091 | +5.7% |
| Trade debts | 44 | €9,847 | €6,379 | -€3,468 | -35.2% |
| Suppliers | 440/4 | €9,847 | €6,379 | -€3,468 | -35.2% |
| Taxes, remuneration and social security | 45 | €44,150 | €13,873 | -€30,277 | -68.6% |
| Taxes | 450/3 | €5,930 | €6,421 | +€491 | +8.3% |
| Remuneration and social security | 454/9 | €38,220 | €7,452 | -€30,768 | -80.5% |
| Other amounts payable | 47/48 | €76,259 | €0 | -€76,259 | -100.0% |
| Remuneration, social security and pensions | 62 | €286,383 | €247,808 | -€38,575 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,381 | €55,395 | -€3,986 | -6.7% |
| Other operating charges | 640/8 | €10,304 | €7,545 | -€2,759 | -26.8% |
| Non-recurring operating charges | 66A | €397 | €0 | -€397 | -100.0% |
| Gross operating margin | 9900 | €596,762 | €570,140 | -€26,621 | -4.5% |
| Operating profit (loss) | 9901 | €240,297 | €259,392 | +€19,095 | +7.9% |
| Financial income | 75/76B | €186 | €328 | +€142 | +76.5% |
| Recurring financial income | 75 | €186 | €328 | +€142 | +76.5% |
| Financial charges | 65/66B | €14,246 | €8,964 | -€5,282 | -37.1% |
| Recurring financial charges | 65 | €14,246 | €8,964 | -€5,282 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €226,238 | €250,757 | +€24,519 | +10.8% |
| Income taxes | 67/77 | €55,125 | €64,228 | +€9,103 | +16.5% |
| Profit (loss) for the period | 9904 | €171,112 | €186,528 | +€15,416 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €171,112 | €186,528 | +€15,416 | +9.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.