DENTILCARD: 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.
DENTILCARD
Largest movements
- Tangible fixed assets -€34,677
down €34,677 (-41.0%), from €84,481 to €49,804
of which Land and buildings: -€26,756
- Receivables within one year -€24,765
down €24,765 (-97.7%), from €25,350 to €585
of which Other amounts receivable: -€25,350
- Debts after one year -€33,749
down €33,749 (-57.9%), from €58,261 to €24,512
- Other debts -€27,597
down €27,597 (-78.4%), from €35,220 to €7,623
- Profit (loss) carried forward +€3,161
up €3,161, from -€2,777 to €384
- Staff costs +€3,494
up €3,494 (+14.4%), from €24,340 to €27,835
- Gross operating margin -€3,202
down €3,202 (-4.0%), from €79,632 to €76,430
- Financial charges -€3,037
down €3,037 (-38.2%), from €7,960 to €4,923
- Other operating charges +€1,573
up €1,573 (+38.8%), from €4,053 to €5,626
- Depreciation -€1,182
down €1,182 (-3.3%), from €35,860 to €34,677
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.
Derived cash bridge
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 | €262,575 | €202,440 | -€60,135 | -22.9% |
| Fixed assets | 21/28 | €84,481 | €49,804 | -€34,677 | -41.0% |
| Tangible fixed assets | 22/27 | €84,481 | €49,804 | -€34,677 | -41.0% |
| Land and buildings | 22 | €65,813 | €39,056 | -€26,756 | -40.7% |
| Plant, machinery and equipment | 23 | €162 | - | -€162 | |
| Furniture and vehicles | 24 | €10,035 | €4,626 | -€5,409 | -53.9% |
| Other tangible fixed assets | 26 | €8,472 | €6,121 | -€2,351 | -27.7% |
| Current assets | 29/58 | €178,094 | €152,636 | -€25,458 | -14.3% |
| Amounts receivable within one year | 40/41 | €25,350 | €585 | -€24,765 | -97.7% |
| Trade receivables | 40 | - | €585 | +€585 | |
| Other amounts receivable | 41 | €25,350 | - | -€25,350 | |
| Cash at bank and in hand | 54/58 | €152,594 | €152,051 | -€543 | -0.4% |
| Deferred charges and accrued income | 490/1 | €149 | - | -€149 | |
| Total equity and liabilities | 10/49 | €262,575 | €202,440 | -€60,135 | -22.9% |
| Equity | 10/15 | €125,983 | €129,144 | +€3,161 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €122,560 | €122,560 | = | 0.0% |
| Distributable reserves | 133 | €122,560 | €122,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,777 | €384 | +€3,161 | |
| Amounts payable | 17/49 | €136,592 | €73,296 | -€63,296 | -46.3% |
| Amounts payable after more than one year | 17 | €58,261 | €24,512 | -€33,749 | -57.9% |
| Financial debts | 170/4 | €58,261 | €24,512 | -€33,749 | -57.9% |
| Amounts payable within one year | 42/48 | €78,331 | €48,784 | -€29,547 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €32,560 | €33,749 | +€1,190 | +3.7% |
| Trade debts | 44 | €2,273 | €345 | -€1,928 | -84.8% |
| Suppliers | 440/4 | €2,273 | €345 | -€1,928 | -84.8% |
| Taxes, remuneration and social security | 45 | €8,279 | €7,067 | -€1,212 | -14.6% |
| Taxes | 450/3 | €4,565 | €3,353 | -€1,212 | -26.5% |
| Remuneration and social security | 454/9 | €3,714 | €3,714 | = | 0.0% |
| Other amounts payable | 47/48 | €35,220 | €7,623 | -€27,597 | -78.4% |
| Remuneration, social security and pensions | 62 | €24,340 | €27,835 | +€3,494 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,860 | €34,677 | -€1,182 | -3.3% |
| Other operating charges | 640/8 | €4,053 | €5,626 | +€1,573 | +38.8% |
| Gross operating margin | 9900 | €79,632 | €76,430 | -€3,202 | -4.0% |
| Operating profit (loss) | 9901 | €15,380 | €8,293 | -€7,088 | -46.1% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €7,960 | €4,923 | -€3,037 | -38.2% |
| Recurring financial charges | 65 | €7,960 | €4,923 | -€3,037 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €7,438 | €3,370 | -€4,068 | -54.7% |
| Income taxes | 67/77 | €803 | €209 | -€594 | -74.0% |
| Profit (loss) for the period | 9904 | €6,635 | €3,161 | -€3,474 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,635 | €3,161 | -€3,474 | -52.4% |
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 13 October 2026 via checked.be.