DENTIFER: 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.
DENTIFER
Largest movements
- Cash +€55,899
up €55,899 (+133.9%), from €41,735 to €97,634
mainly Net result for the year (+€102,902) and Depreciation (+€66,042)
- Tangible fixed assets -€13,985
down €13,985 (-2.8%), from €499,197 to €485,212
of which Furniture and vehicles: -€11,368
- Receivables within one year +€6,252
up €6,252 (+70.8%), from €8,828 to €15,080
- Profit (loss) carried forward +€102,902
up €102,902, from -€18,712 to €84,190
- Trade debts -€76,436
down €76,436 (-55.8%), from €137,000 to €60,563
- Tax, wage and social debts +€36,202
up €36,202 (+456.1%), from €7,937 to €44,139
of which Taxes: +€27,876
- Debts after one year -€24,514
down €24,514 (-6.5%), from €377,818 to €353,304
- Current portion of long-term debt +€10,012
up €10,012 (+24.6%), from €40,718 to €50,730
- Gross operating margin +€195,540
up €195,540 (+569.6%), from €34,332 to €229,871
- Other operating charges -€32,263
down €32,263 (-94.0%), from €34,308 to €2,045
- Depreciation +€31,818
up €31,818 (+93.0%), from €34,224 to €66,042
- Taxes +€29,558
up €29,558 (+10782.7%), from €274 to €29,832
- Financial charges +€12,536
up €12,536 (+183.6%), from €6,827 to €19,364
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 | €549,761 | €597,927 | +€48,166 | +8.8% |
| Fixed assets | 21/28 | €499,197 | €485,212 | -€13,985 | -2.8% |
| Tangible fixed assets | 22/27 | €499,197 | €485,212 | -€13,985 | -2.8% |
| Land and buildings | 22 | €295,398 | €287,039 | -€8,359 | -2.8% |
| Plant, machinery and equipment | 23 | €180,690 | €186,433 | +€5,742 | +3.2% |
| Furniture and vehicles | 24 | €23,109 | €11,740 | -€11,368 | -49.2% |
| Current assets | 29/58 | €50,563 | €112,714 | +€62,151 | +122.9% |
| Amounts receivable within one year | 40/41 | €8,828 | €15,080 | +€6,252 | +70.8% |
| Other amounts receivable | 41 | €8,828 | €15,080 | +€6,252 | +70.8% |
| Cash at bank and in hand | 54/58 | €41,735 | €97,634 | +€55,899 | +133.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €549,761 | €597,927 | +€48,166 | +8.8% |
| Equity | 10/15 | -€13,712 | €89,190 | +€102,902 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,712 | €84,190 | +€102,902 | |
| Amounts payable | 17/49 | €563,473 | €508,737 | -€54,736 | -9.7% |
| Amounts payable after more than one year | 17 | €377,818 | €353,304 | -€24,514 | -6.5% |
| Financial debts | 170/4 | €377,818 | €353,304 | -€24,514 | -6.5% |
| Amounts payable within one year | 42/48 | €185,655 | €155,433 | -€30,222 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €40,718 | €50,730 | +€10,012 | +24.6% |
| Trade debts | 44 | €137,000 | €60,563 | -€76,436 | -55.8% |
| Suppliers | 440/4 | €137,000 | €60,563 | -€76,436 | -55.8% |
| Taxes, remuneration and social security | 45 | €7,937 | €44,139 | +€36,202 | +456.1% |
| Taxes | 450/3 | €7,937 | €35,813 | +€27,876 | +351.2% |
| Remuneration and social security | 454/9 | - | €8,326 | +€8,326 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €119 | €9,687 | +€9,567 | +8007.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,224 | €66,042 | +€31,818 | +93.0% |
| Other operating charges | 640/8 | €34,308 | €2,045 | -€32,263 | -94.0% |
| Gross operating margin | 9900 | €34,332 | €229,871 | +€195,540 | +569.6% |
| Operating profit (loss) | 9901 | -€34,321 | €152,097 | +€186,418 | |
| Financial charges | 65/66B | €6,827 | €19,364 | +€12,536 | +183.6% |
| Recurring financial charges | 65 | €6,827 | €19,364 | +€12,536 | +183.6% |
| Profit (loss) for the period before taxes | 9903 | -€41,148 | €132,734 | +€173,881 | |
| Income taxes | 67/77 | €274 | €29,832 | +€29,558 | +10782.7% |
| Profit (loss) for the period | 9904 | -€41,422 | €102,902 | +€144,324 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,422 | €102,902 | +€144,324 |
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 2 October 2026 via checked.be.