DENTIDEL: 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.
DENTIDEL
Largest movements
- Receivables within one year +€108,447
up €108,447 (+29.5%), from €367,221 to €475,668
of which Trade receivables: +€73,679
- Tangible fixed assets -€24,628
down €24,628 (-25.7%), from €95,945 to €71,316
of which Land and buildings: -€17,037
- Receivables after one year -€12,000
down €12,000 (-50.0%), from €24,000 to €12,000
- Cash -€9,073
down €9,073 (-98.4%), from €9,217 to €144
mainly Receivables within one year (-€108,447) and Short-term financial debts (-€22,000)
- Reserves +€65,000
up €65,000 (+29.3%), from €221,859 to €286,859
- Short-term financial debts -€22,000
down €22,000 (-68.8%), from €32,000 to €10,000
- Trade debts +€15,673
up €15,673 (+240.5%), from €6,518 to €22,190
- Gross operating margin +€46,459
up €46,459 (+95.2%), from €48,777 to €95,236
- Taxes +€17,981
up €17,981 (+107.7%), from €16,702 to €34,684
- Depreciation -€4,813
down €4,813 (-35.1%), from €13,707 to €8,894
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 | €508,938 | €569,215 | +€60,277 | +11.8% |
| Fixed assets | 21/28 | €95,945 | €71,316 | -€24,628 | -25.7% |
| Tangible fixed assets | 22/27 | €95,945 | €71,316 | -€24,628 | -25.7% |
| Land and buildings | 22 | €83,037 | €66,000 | -€17,037 | -20.5% |
| Plant, machinery and equipment | 23 | €5,739 | - | -€5,739 | |
| Furniture and vehicles | 24 | €7,169 | €5,316 | -€1,853 | -25.8% |
| Current assets | 29/58 | €412,994 | €497,898 | +€84,905 | +20.6% |
| Amounts receivable after more than one year | 29 | €24,000 | €12,000 | -€12,000 | -50.0% |
| Other amounts receivable | 291 | €24,000 | €12,000 | -€12,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €367,221 | €475,668 | +€108,447 | +29.5% |
| Trade receivables | 40 | €1,006 | €74,686 | +€73,679 | +7322.2% |
| Other amounts receivable | 41 | €366,215 | €400,982 | +€34,767 | +9.5% |
| Cash at bank and in hand | 54/58 | €9,217 | €144 | -€9,073 | -98.4% |
| Deferred charges and accrued income | 490/1 | €12,555 | €10,086 | -€2,469 | -19.7% |
| Total equity and liabilities | 10/49 | €508,938 | €569,215 | +€60,277 | +11.8% |
| Equity | 10/15 | €459,621 | €524,841 | +€65,219 | +14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €221,859 | €286,859 | +€65,000 | +29.3% |
| Distributable reserves | 133 | €221,859 | €286,859 | +€65,000 | +29.3% |
| Profit (loss) carried forward | 14 | €231,562 | €231,781 | +€219 | +0.1% |
| Amounts payable | 17/49 | €49,317 | €44,374 | -€4,943 | -10.0% |
| Amounts payable within one year | 42/48 | €48,745 | €44,374 | -€4,370 | -9.0% |
| Financial debts | 43 | €32,000 | €10,000 | -€22,000 | -68.8% |
| Credit institutions | 430/8 | €32,000 | €10,000 | -€22,000 | -68.8% |
| Trade debts | 44 | €6,518 | €22,190 | +€15,673 | +240.5% |
| Suppliers | 440/4 | €6,518 | €22,190 | +€15,673 | +240.5% |
| Taxes, remuneration and social security | 45 | €10,227 | €12,184 | +€1,957 | +19.1% |
| Taxes | 450/3 | €10,227 | €12,184 | +€1,957 | +19.1% |
| Accrued charges and deferred income | 492/3 | €572 | - | -€572 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,707 | €8,894 | -€4,813 | -35.1% |
| Other operating charges | 640/8 | €4,272 | €3,571 | -€702 | -16.4% |
| Gross operating margin | 9900 | €48,777 | €95,236 | +€46,459 | +95.2% |
| Operating profit (loss) | 9901 | €30,798 | €82,772 | +€51,974 | +168.8% |
| Financial income | 75/76B | €19,087 | €19,815 | +€728 | +3.8% |
| Recurring financial income | 75 | €19,087 | €19,815 | +€728 | +3.8% |
| Financial charges | 65/66B | €2,779 | €2,684 | -€95 | -3.4% |
| Recurring financial charges | 65 | €2,779 | €2,684 | -€95 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €47,106 | €99,903 | +€52,796 | +112.1% |
| Income taxes | 67/77 | €16,702 | €34,684 | +€17,981 | +107.7% |
| Profit (loss) for the period | 9904 | €30,404 | €65,219 | +€34,815 | +114.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,404 | €65,219 | +€34,815 | +114.5% |
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 5 October 2026 via checked.be.