DENTICRIS: 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.
DENTICRIS
Largest movements
- Cash -€133,060
down €133,060 (-48.0%), from €277,019 to €143,959
mainly Trade debts (-€189,549) and Contributions, distributions and other (-€163,138)
- Trade debts -€189,549
down €189,549 (-98.3%), from €192,881 to €3,332
- Other debts +€51,062
up €51,062 (+62.7%), from €81,423 to €132,484
- Debts after one year -€13,061
down €13,061 (-6.5%), from €202,034 to €188,974
- Current portion of long-term debt +€7,993
up €7,993 (+16.3%), from €49,174 to €57,168
- Tax, wage and social debts +€7,634
up €7,634 (+45.3%), from €16,836 to €24,471
- Gross operating margin -€53,097
down €53,097 (-12.9%), from €410,968 to €357,871
- Depreciation +€25,164
up €25,164 (+45.0%), from €55,881 to €81,045
- Financial charges +€21,198
up €21,198 (+62.7%), from €33,807 to €55,006
- Taxes +€16,334
up €16,334 (+48.5%), from €33,644 to €49,978
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 | €581,559 | €445,639 | -€135,920 | -23.4% |
| Fixed assets | 21/28 | €271,106 | €267,221 | -€3,885 | -1.4% |
| Tangible fixed assets | 22/27 | €271,106 | €267,221 | -€3,885 | -1.4% |
| Land and buildings | 22 | €142,884 | €140,205 | -€2,680 | -1.9% |
| Plant, machinery and equipment | 23 | €7,046 | €1,740 | -€5,306 | -75.3% |
| Furniture and vehicles | 24 | €30,326 | €33,467 | +€3,141 | +10.4% |
| Leasing and similar rights | 25 | €90,850 | €91,810 | +€960 | +1.1% |
| Current assets | 29/58 | €310,453 | €178,418 | -€132,035 | -42.5% |
| Amounts receivable within one year | 40/41 | €26,356 | €30,639 | +€4,283 | +16.3% |
| Trade receivables | 40 | €0 | €5,617 | +€5,617 | |
| Other amounts receivable | 41 | €26,356 | €25,022 | -€1,334 | -5.1% |
| Cash at bank and in hand | 54/58 | €277,019 | €143,959 | -€133,060 | -48.0% |
| Deferred charges and accrued income | 490/1 | €7,078 | €3,819 | -€3,259 | -46.0% |
| Total equity and liabilities | 10/49 | €581,559 | €445,639 | -€135,920 | -23.4% |
| Equity | 10/15 | €39,210 | €39,210 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €542,349 | €406,429 | -€135,920 | -25.1% |
| Amounts payable after more than one year | 17 | €202,034 | €188,974 | -€13,061 | -6.5% |
| Financial debts | 170/4 | €202,034 | €188,974 | -€13,061 | -6.5% |
| Amounts payable within one year | 42/48 | €340,315 | €217,455 | -€122,859 | -36.1% |
| Current portion of amounts payable after more than one year | 42 | €49,174 | €57,168 | +€7,993 | +16.3% |
| Trade debts | 44 | €192,881 | €3,332 | -€189,549 | -98.3% |
| Suppliers | 440/4 | €192,881 | €3,332 | -€189,549 | -98.3% |
| Taxes, remuneration and social security | 45 | €16,836 | €24,471 | +€7,634 | +45.3% |
| Taxes | 450/3 | €16,836 | €24,471 | +€7,634 | +45.3% |
| Other amounts payable | 47/48 | €81,423 | €132,484 | +€51,062 | +62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,881 | €81,045 | +€25,164 | +45.0% |
| Other operating charges | 640/8 | €5,822 | €8,705 | +€2,883 | +49.5% |
| Non-recurring operating charges | 66A | €173,295 | €0 | -€173,295 | -100.0% |
| Gross operating margin | 9900 | €410,968 | €357,871 | -€53,097 | -12.9% |
| Operating profit (loss) | 9901 | €175,970 | €268,121 | +€92,151 | +52.4% |
| Financial income | 75/76B | €3,724 | €0 | -€3,724 | -100.0% |
| Recurring financial income | 75 | €3,724 | €0 | -€3,724 | -100.0% |
| Financial charges | 65/66B | €33,807 | €55,006 | +€21,198 | +62.7% |
| Recurring financial charges | 65 | €33,807 | €55,006 | +€21,198 | +62.7% |
| Profit (loss) for the period before taxes | 9903 | €145,887 | €213,116 | +€67,229 | +46.1% |
| Income taxes | 67/77 | €33,644 | €49,978 | +€16,334 | +48.5% |
| Profit (loss) for the period | 9904 | €112,242 | €163,138 | +€50,895 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €112,242 | €163,138 | +€50,895 | +45.3% |
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 3 October 2026 via checked.be.