DENTIJAMS: 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.
DENTIJAMS
Largest movements
- Cash +€86,358
up €86,358 (+82.2%), from €105,074 to €191,432
mainly Net result for the year (+€98,023) and Debts after one year (+€20,994)
- Tangible fixed assets +€26,658
up €26,658 (+531.1%), from €5,019 to €31,678
of which Furniture and vehicles: +€25,523
- Deferred charges and accrued income +€4,825
up €4,825 (+27.5%), from €17,573 to €22,399
- Profit (loss) carried forward +€85,423
up €85,423 (+85.4%), from €100,048 to €185,471
- Debts after one year +€20,994
new in 2025: €20,994
- Current portion of long-term debt +€8,831
new in 2025: €8,831
- Tax, wage and social debts +€4,858
up €4,858 (+20.6%), from €23,527 to €28,385
of which Taxes: +€4,858
- Gross operating margin +€25,506
up €25,506 (+22.6%), from €113,036 to €138,542
- Taxes +€4,858
up €4,858 (+20.6%), from €23,527 to €28,385
- Depreciation +€4,252
up €4,252 (+178.0%), from €2,389 to €6,641
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 | €127,667 | €245,509 | +€117,842 | +92.3% |
| Fixed assets | 21/28 | €5,019 | €31,678 | +€26,658 | +531.1% |
| Tangible fixed assets | 22/27 | €5,019 | €31,678 | +€26,658 | +531.1% |
| Plant, machinery and equipment | 23 | - | €1,135 | +€1,135 | |
| Furniture and vehicles | 24 | €5,019 | €30,543 | +€25,523 | +508.5% |
| Current assets | 29/58 | €122,648 | €213,831 | +€91,183 | +74.3% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €105,074 | €191,432 | +€86,358 | +82.2% |
| Deferred charges and accrued income | 490/1 | €17,573 | €22,399 | +€4,825 | +27.5% |
| Total equity and liabilities | 10/49 | €127,667 | €245,509 | +€117,842 | +92.3% |
| Equity | 10/15 | €101,548 | €186,971 | +€85,423 | +84.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,048 | €185,471 | +€85,423 | +85.4% |
| Amounts payable | 17/49 | €26,119 | €58,537 | +€32,419 | +124.1% |
| Amounts payable after more than one year | 17 | - | €20,994 | +€20,994 | |
| Financial debts | 170/4 | - | €20,994 | +€20,994 | |
| Amounts payable within one year | 42/48 | €26,119 | €37,544 | +€11,425 | +43.7% |
| Current portion of amounts payable after more than one year | 42 | - | €8,831 | +€8,831 | |
| Trade debts | 44 | €438 | €328 | -€110 | -25.2% |
| Suppliers | 440/4 | €438 | €328 | -€110 | -25.2% |
| Taxes, remuneration and social security | 45 | €23,527 | €28,385 | +€4,858 | +20.6% |
| Taxes | 450/3 | €23,527 | €28,385 | +€4,858 | +20.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,153 | - | -€2,153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,389 | €6,641 | +€4,252 | +178.0% |
| Other operating charges | 640/8 | €386 | €1,096 | +€710 | +184.1% |
| Non-recurring operating charges | 66A | - | €3,316 | +€3,316 | |
| Gross operating margin | 9900 | €113,036 | €138,542 | +€25,506 | +22.6% |
| Operating profit (loss) | 9901 | €110,261 | €127,488 | +€17,227 | +15.6% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €55 | €1,080 | +€1,026 | +1876.6% |
| Recurring financial charges | 65 | €55 | €1,080 | +€1,026 | +1876.6% |
| Profit (loss) for the period before taxes | 9903 | €110,207 | €126,408 | +€16,201 | +14.7% |
| Income taxes | 67/77 | €23,527 | €28,385 | +€4,858 | +20.6% |
| Profit (loss) for the period | 9904 | €86,679 | €98,023 | +€11,344 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,679 | €98,023 | +€11,344 | +13.1% |
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 12 October 2026 via checked.be.