DENTIFAN: 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.
DENTIFAN
Largest movements
- Cash +€72,877
up €72,877 (+402.0%), from €18,131 to €91,008
mainly Current investments (+€50,000) and Depreciation (+€25,464)
- Current investments -€50,000
down €50,000 (-25.0%), from €200,000 to €150,000
- Tangible fixed assets -€25,464
down €25,464 (-24.1%), from €105,819 to €80,355
of which Land and buildings: -€23,787
- Receivables within one year -€8,337
down €8,337 (-100.0%), from €8,337 to €0
of which Trade receivables: -€7,976
- Debts after one year -€20,641
down €20,641 (-29.5%), from €70,026 to €49,385
- Reserves +€9,829
up €9,829 (+4.6%), from €215,736 to €225,565
of which Distributable reserves: +€9,829
- Gross operating margin +€3,627
up €3,627 (+10.2%), from €35,664 to €39,291
- Depreciation +€1,298
up €1,298 (+5.4%), from €24,167 to €25,464
- Taxes +€865
up €865 (+23.2%), from €3,722 to €4,587
- Financial income +€702
up €702 (+22.6%), from €3,114 to €3,816
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 | €333,440 | €321,598 | -€11,842 | -3.6% |
| Fixed assets | 21/28 | €105,819 | €80,355 | -€25,464 | -24.1% |
| Tangible fixed assets | 22/27 | €105,819 | €80,355 | -€25,464 | -24.1% |
| Land and buildings | 22 | €98,693 | €74,905 | -€23,787 | -24.1% |
| Other tangible fixed assets | 26 | €7,126 | €5,450 | -€1,677 | -23.5% |
| Current assets | 29/58 | €227,621 | €241,243 | +€13,622 | +6.0% |
| Amounts receivable within one year | 40/41 | €8,337 | €0 | -€8,337 | -100.0% |
| Trade receivables | 40 | €7,976 | €0 | -€7,976 | -100.0% |
| Other amounts receivable | 41 | €361 | €0 | -€361 | -100.0% |
| Current investments | 50/53 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €18,131 | €91,008 | +€72,877 | +402.0% |
| Deferred charges and accrued income | 490/1 | €1,153 | €235 | -€918 | -79.6% |
| Total equity and liabilities | 10/49 | €333,440 | €321,598 | -€11,842 | -3.6% |
| Equity | 10/15 | €235,736 | €245,565 | +€9,829 | +4.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €215,736 | €225,565 | +€9,829 | +4.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €213,736 | €223,565 | +€9,829 | +4.6% |
| Amounts payable | 17/49 | €97,704 | €76,033 | -€21,671 | -22.2% |
| Amounts payable after more than one year | 17 | €70,026 | €49,385 | -€20,641 | -29.5% |
| Financial debts | 170/4 | €70,026 | €49,385 | -€20,641 | -29.5% |
| Amounts payable within one year | 42/48 | €27,657 | €26,623 | -€1,034 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €20,334 | €20,641 | +€307 | +1.5% |
| Trade debts | 44 | €557 | €1,743 | +€1,186 | +213.2% |
| Suppliers | 440/4 | €557 | €1,743 | +€1,186 | +213.2% |
| Taxes, remuneration and social security | 45 | €3,046 | €3,300 | +€254 | +8.3% |
| Taxes | 450/3 | €3,046 | €3,300 | +€254 | +8.3% |
| Other amounts payable | 47/48 | €3,720 | €938 | -€2,782 | -74.8% |
| Accrued charges and deferred income | 492/3 | €21 | €26 | +€4 | +19.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,167 | €25,464 | +€1,298 | +5.4% |
| Other operating charges | 640/8 | €1,613 | €1,663 | +€50 | +3.1% |
| Gross operating margin | 9900 | €35,664 | €39,291 | +€3,627 | +10.2% |
| Operating profit (loss) | 9901 | €9,885 | €12,163 | +€2,279 | +23.1% |
| Financial income | 75/76B | €3,114 | €3,816 | +€702 | +22.6% |
| Recurring financial income | 75 | €3,114 | €3,816 | +€702 | +22.6% |
| Financial charges | 65/66B | €1,845 | €1,563 | -€281 | -15.3% |
| Recurring financial charges | 65 | €1,845 | €1,563 | -€281 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €11,154 | €14,416 | +€3,262 | +29.2% |
| Income taxes | 67/77 | €3,722 | €4,587 | +€865 | +23.2% |
| Profit (loss) for the period | 9904 | €7,432 | €9,829 | +€2,397 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,432 | €9,829 | +€2,397 | +32.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.