DENTIMED: 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.
DENTIMED
Largest movements
- Financial fixed assets -€108,340
down €108,340 (-99.9%), from €108,433 to €93
- Current investments +€26,462
up €26,462 (+127.1%), from €20,827 to €47,289
- Receivables within one year +€26,015
up €26,015 (+1380.1%), from €1,885 to €27,900
- Cash -€16,351
down €16,351 (-21.9%), from €74,780 to €58,429
mainly Other debts (-€36,922) and Current investments (-€26,462)
- Tangible fixed assets -€2,223
down €2,223 (-39.9%), from €5,571 to €3,348
of which Furniture and vehicles: -€2,223
- Other debts -€36,922
down €36,922 (-30.0%), from €122,999 to €86,077
- Tax, wage and social debts -€24,320
no longer reported in 2025 (was €24,320)
- Debts after one year -€12,810
down €12,810 (-44.1%), from €29,023 to €16,213
- Trade debts -€2,420
no longer reported in 2025 (was €2,420)
- Taxes -€29,904
down €29,904 (-95.0%), from €31,478 to €1,574
- Gross operating margin -€6,090
down €6,090 (-5.0%), from €121,586 to €115,496
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 | €211,891 | €137,059 | -€74,832 | -35.3% |
| Fixed assets | 21/28 | €114,004 | €3,441 | -€110,563 | -97.0% |
| Tangible fixed assets | 22/27 | €5,571 | €3,348 | -€2,223 | -39.9% |
| Furniture and vehicles | 24 | €3,071 | €848 | -€2,223 | -72.4% |
| Other tangible fixed assets | 26 | €2,500 | €2,500 | = | 0.0% |
| Financial fixed assets | 28 | €108,433 | €93 | -€108,340 | -99.9% |
| Current assets | 29/58 | €97,887 | €133,618 | +€35,731 | +36.5% |
| Amounts receivable within one year | 40/41 | €1,885 | €27,900 | +€26,015 | +1380.1% |
| Other amounts receivable | 41 | €1,885 | €27,900 | +€26,015 | +1380.1% |
| Current investments | 50/53 | €20,827 | €47,289 | +€26,462 | +127.1% |
| Cash at bank and in hand | 54/58 | €74,780 | €58,429 | -€16,351 | -21.9% |
| Deferred charges and accrued income | 490/1 | €395 | - | -€395 | |
| Total equity and liabilities | 10/49 | €211,891 | €137,059 | -€74,832 | -35.3% |
| Equity | 10/15 | €20,460 | €21,959 | +€1,499 | +7.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,499 | +€1,499 | |
| Amounts payable | 17/49 | €191,431 | €115,100 | -€76,331 | -39.9% |
| Amounts payable after more than one year | 17 | €29,023 | €16,213 | -€12,810 | -44.1% |
| Financial debts | 170/4 | €29,023 | €16,213 | -€12,810 | -44.1% |
| Amounts payable within one year | 42/48 | €162,408 | €98,887 | -€63,521 | -39.1% |
| Current portion of amounts payable after more than one year | 42 | €12,669 | €12,810 | +€141 | +1.1% |
| Trade debts | 44 | €2,420 | - | -€2,420 | |
| Suppliers | 440/4 | €2,420 | - | -€2,420 | |
| Taxes, remuneration and social security | 45 | €24,320 | - | -€24,320 | |
| Taxes | 450/3 | €24,320 | - | -€24,320 | |
| Other amounts payable | 47/48 | €122,999 | €86,077 | -€36,922 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,238 | €2,223 | -€15 | -0.7% |
| Other operating charges | 640/8 | €1,133 | €1,170 | +€37 | +3.3% |
| Non-recurring operating charges | 66A | - | €108,340 | +€108,340 | |
| Gross operating margin | 9900 | €121,586 | €115,496 | -€6,090 | -5.0% |
| Operating profit (loss) | 9901 | €118,215 | €3,763 | -€114,452 | -96.8% |
| Financial income | 75/76B | €537 | €651 | +€114 | +21.2% |
| Recurring financial income | 75 | €537 | €651 | +€114 | +21.2% |
| Financial charges | 65/66B | €1,547 | €1,341 | -€206 | -13.3% |
| Recurring financial charges | 65 | €1,547 | €1,341 | -€206 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €117,205 | €3,073 | -€114,132 | -97.4% |
| Income taxes | 67/77 | €31,478 | €1,574 | -€29,904 | -95.0% |
| Profit (loss) for the period | 9904 | €85,727 | €1,499 | -€84,228 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €85,727 | €1,499 | -€84,228 | -98.3% |
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 10 October 2026 via checked.be.