Dentifine: 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.
Dentifine
Largest movements
- Cash -€23,505
down €23,505 (-34.8%), from €67,567 to €44,062
mainly Contributions, distributions and other (-€51,850) and Receivables within one year (-€9,571)
- Receivables within one year +€9,571
up €9,571 (+40.7%), from €23,522 to €33,093
of which Trade receivables: +€9,571
- Tangible fixed assets -€8,625
down €8,625 (-37.2%), from €23,176 to €14,551
of which Furniture and vehicles: -€6,282
- Reserves -€33,794
down €33,794 (-36.6%), from €92,368 to €58,574
- Tax, wage and social debts +€12,060
up €12,060 (+89.9%), from €13,410 to €25,470
- Gross operating margin -€30,603
down €30,603 (-44.6%), from €68,688 to €38,086
- Taxes -€9,218
down €9,218 (-59.8%), from €15,410 to €6,193
- Staff costs +€2,096
new in 2025: €2,096
- Depreciation -€1,447
down €1,447 (-12.6%), from €11,468 to €10,021
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 | €114,339 | €91,784 | -€22,556 | -19.7% |
| Fixed assets | 21/28 | €23,176 | €14,551 | -€8,625 | -37.2% |
| Tangible fixed assets | 22/27 | €23,176 | €14,551 | -€8,625 | -37.2% |
| Furniture and vehicles | 24 | €17,981 | €11,699 | -€6,282 | -34.9% |
| Other tangible fixed assets | 26 | €5,195 | €2,852 | -€2,343 | -45.1% |
| Current assets | 29/58 | €91,164 | €77,233 | -€13,931 | -15.3% |
| Amounts receivable within one year | 40/41 | €23,522 | €33,093 | +€9,571 | +40.7% |
| Trade receivables | 40 | €2,237 | €11,807 | +€9,571 | +427.9% |
| Other amounts receivable | 41 | €21,286 | €21,286 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,567 | €44,062 | -€23,505 | -34.8% |
| Deferred charges and accrued income | 490/1 | €74 | €77 | +€3 | +4.5% |
| Total equity and liabilities | 10/49 | €114,339 | €91,784 | -€22,556 | -19.7% |
| Equity | 10/15 | €97,368 | €63,574 | -€33,794 | -34.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €92,368 | €58,574 | -€33,794 | -36.6% |
| Distributable reserves | 133 | €92,368 | €58,574 | -€33,794 | -36.6% |
| Amounts payable | 17/49 | €16,971 | €28,209 | +€11,238 | +66.2% |
| Amounts payable within one year | 42/48 | €16,221 | €28,209 | +€11,988 | +73.9% |
| Trade debts | 44 | €65 | - | -€65 | |
| Suppliers | 440/4 | €65 | - | -€65 | |
| Taxes, remuneration and social security | 45 | €13,410 | €25,470 | +€12,060 | +89.9% |
| Taxes | 450/3 | €13,410 | €25,470 | +€12,060 | +89.9% |
| Other amounts payable | 47/48 | €2,746 | €2,739 | -€7 | -0.2% |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Remuneration, social security and pensions | 62 | - | €2,096 | +€2,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,468 | €10,021 | -€1,447 | -12.6% |
| Other operating charges | 640/8 | €1,189 | €1,584 | +€395 | +33.2% |
| Gross operating margin | 9900 | €68,688 | €38,086 | -€30,603 | -44.6% |
| Operating profit (loss) | 9901 | €56,031 | €24,384 | -€31,646 | -56.5% |
| Financial charges | 65/66B | €143 | €135 | -€7 | -5.2% |
| Recurring financial charges | 65 | €143 | €135 | -€7 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €55,888 | €24,249 | -€31,639 | -56.6% |
| Income taxes | 67/77 | €15,410 | €6,193 | -€9,218 | -59.8% |
| Profit (loss) for the period | 9904 | €40,478 | €18,056 | -€22,421 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,478 | €18,056 | -€22,421 | -55.4% |
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 30 September 2026 via checked.be.