DentiMartiny: 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.
DentiMartiny
Largest movements
- Cash -€86,597
down €86,597 (-18.0%), from €482,374 to €395,777
mainly Contributions, distributions and other (-€79,415) and Other debts (-€62,849)
- Receivables within one year +€22,493
new in 2025: €22,493
- Tangible fixed assets -€9,758
down €9,758 (-22.4%), from €43,621 to €33,863
- Other debts -€62,849
down €62,849 (-13.5%), from €464,285 to €401,437
- Debts after one year -€9,221
down €9,221 (-31.6%), from €29,199 to €19,978
- Gross operating margin -€107,504
down €107,504 (-48.0%), from €223,851 to €116,347
- Taxes -€28,381
down €28,381 (-51.4%), from €55,207 to €26,826
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 | €530,254 | €452,998 | -€77,255 | -14.6% |
| Fixed assets | 21/28 | €43,621 | €33,863 | -€9,758 | -22.4% |
| Tangible fixed assets | 22/27 | €43,621 | €33,863 | -€9,758 | -22.4% |
| Furniture and vehicles | 24 | €43,621 | €33,863 | -€9,758 | -22.4% |
| Current assets | 29/58 | €486,632 | €419,135 | -€67,497 | -13.9% |
| Amounts receivable within one year | 40/41 | - | €22,493 | +€22,493 | |
| Other amounts receivable | 41 | - | €22,493 | +€22,493 | |
| Cash at bank and in hand | 54/58 | €482,374 | €395,777 | -€86,597 | -18.0% |
| Deferred charges and accrued income | 490/1 | €4,258 | €865 | -€3,393 | -79.7% |
| Total equity and liabilities | 10/49 | €530,254 | €452,998 | -€77,255 | -14.6% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €509,794 | €432,538 | -€77,255 | -15.2% |
| Amounts payable after more than one year | 17 | €29,199 | €19,978 | -€9,221 | -31.6% |
| Financial debts | 170/4 | €29,199 | €19,978 | -€9,221 | -31.6% |
| Amounts payable within one year | 42/48 | €480,595 | €412,560 | -€68,035 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €9,221 | €9,221 | = | 0.0% |
| Trade debts | 44 | €1,895 | €1,552 | -€343 | -18.1% |
| Suppliers | 440/4 | €1,895 | €1,552 | -€343 | -18.1% |
| Taxes, remuneration and social security | 45 | €5,193 | €351 | -€4,843 | -93.2% |
| Taxes | 450/3 | €5,193 | €351 | -€4,843 | -93.2% |
| Other amounts payable | 47/48 | €464,285 | €401,437 | -€62,849 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,581 | €10,785 | +€2,204 | +25.7% |
| Other operating charges | 640/8 | €1,735 | €925 | -€810 | -46.7% |
| Gross operating margin | 9900 | €223,851 | €116,347 | -€107,504 | -48.0% |
| Operating profit (loss) | 9901 | €213,534 | €104,637 | -€108,897 | -51.0% |
| Financial income | 75/76B | €1,284 | €2,931 | +€1,647 | +128% |
| Recurring financial income | 75 | €1,284 | €2,931 | +€1,647 | +128% |
| Financial charges | 65/66B | €1,582 | €1,327 | -€255 | -16.1% |
| Recurring financial charges | 65 | €1,582 | €1,327 | -€255 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €213,237 | €106,241 | -€106,996 | -50.2% |
| Income taxes | 67/77 | €55,207 | €26,826 | -€28,381 | -51.4% |
| Profit (loss) for the period | 9904 | €158,030 | €79,415 | -€78,614 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €158,030 | €79,415 | -€78,614 | -49.7% |
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 19 October 2026 via checked.be.