DENTIFRIS: 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.
DENTIFRIS
Largest movements
- Cash +€20,029
up €20,029 (+12.6%), from €158,879 to €178,908
mainly Net result for the year (+€25,804) and Depreciation (+€8,333)
- Tangible fixed assets +€12,866
up €12,866 (+26.4%), from €48,684 to €61,550
of which Furniture and vehicles: +€10,941
- Receivables within one year -€4,315
down €4,315 (-12.8%), from €33,737 to €29,423
of which Trade receivables: -€8,907
- Reserves +€25,804
up €25,804 (+8.1%), from €317,198 to €343,002
- Trade debts +€5,996
up €5,996 (+102.9%), from €5,826 to €11,822
- Gross operating margin -€5,040
down €5,040 (-9.3%), from €53,957 to €48,916
- Depreciation -€4,127
down €4,127 (-33.1%), from €12,460 to €8,333
- Taxes -€3,524
down €3,524 (-24.0%), from €14,693 to €11,169
- Financial income +€759
up €759 (+27.6%), from €2,751 to €3,510
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 | €346,006 | €376,424 | +€30,417 | +8.8% |
| Fixed assets | 21/28 | €49,592 | €62,458 | +€12,866 | +25.9% |
| Tangible fixed assets | 22/27 | €48,684 | €61,550 | +€12,866 | +26.4% |
| Plant, machinery and equipment | 23 | €9,282 | €11,206 | +€1,925 | +20.7% |
| Furniture and vehicles | 24 | €39,403 | €50,344 | +€10,941 | +27.8% |
| Financial fixed assets | 28 | €908 | €908 | = | 0.0% |
| Current assets | 29/58 | €296,414 | €313,966 | +€17,552 | +5.9% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,975 | €3,100 | -€875 | -22.0% |
| Stocks | 30/36 | €3,975 | €3,100 | -€875 | -22.0% |
| Amounts receivable within one year | 40/41 | €33,737 | €29,423 | -€4,315 | -12.8% |
| Trade receivables | 40 | €9,591 | €683 | -€8,907 | -92.9% |
| Other amounts receivable | 41 | €24,147 | €28,740 | +€4,593 | +19.0% |
| Current investments | 50/53 | €83,675 | €84,380 | +€705 | +0.8% |
| Cash at bank and in hand | 54/58 | €158,879 | €178,908 | +€20,029 | +12.6% |
| Deferred charges and accrued income | 490/1 | €1,149 | €3,156 | +€2,007 | +174.7% |
| Total equity and liabilities | 10/49 | €346,006 | €376,424 | +€30,417 | +8.8% |
| Equity | 10/15 | €335,798 | €361,602 | +€25,804 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €317,198 | €343,002 | +€25,804 | +8.1% |
| Distributable reserves | 133 | €317,198 | €343,002 | +€25,804 | +8.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | -€0 | -100.0% |
| Amounts payable | 17/49 | €10,208 | €14,822 | +€4,614 | +45.2% |
| Amounts payable within one year | 42/48 | €8,641 | €14,822 | +€6,181 | +71.5% |
| Trade debts | 44 | €5,826 | €11,822 | +€5,996 | +102.9% |
| Suppliers | 440/4 | €5,826 | €11,822 | +€5,996 | +102.9% |
| Taxes, remuneration and social security | 45 | €2,815 | €3,000 | +€185 | +6.6% |
| Taxes | 450/3 | €2,815 | €3,000 | +€185 | +6.6% |
| Accrued charges and deferred income | 492/3 | €1,567 | €0 | -€1,567 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,460 | €8,333 | -€4,127 | -33.1% |
| Other operating charges | 640/8 | €1,237 | €1,226 | -€11 | -0.9% |
| Non-recurring operating charges | 66A | - | €5,798 | +€5,798 | |
| Gross operating margin | 9900 | €53,957 | €48,916 | -€5,040 | -9.3% |
| Operating profit (loss) | 9901 | €40,260 | €33,559 | -€6,701 | -16.6% |
| Financial income | 75/76B | €2,751 | €3,510 | +€759 | +27.6% |
| Recurring financial income | 75 | €2,751 | €3,510 | +€759 | +27.6% |
| Financial charges | 65/66B | €167 | €96 | -€72 | -42.9% |
| Recurring financial charges | 65 | €167 | €96 | -€72 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €42,843 | €36,973 | -€5,870 | -13.7% |
| Income taxes | 67/77 | €14,693 | €11,169 | -€3,524 | -24.0% |
| Profit (loss) for the period | 9904 | €28,149 | €25,804 | -€2,346 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,149 | €25,804 | -€2,346 | -8.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.