DENTIMUSCHS: 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.
DENTIMUSCHS
Largest movements
- Receivables after one year -€62,600
no longer reported in 2025 (was €62,600)
- Intangible fixed assets -€20,000
down €20,000 (-24.0%), from €83,200 to €63,200
- Cash -€8,106
down €8,106 (-29.0%), from €27,906 to €19,800
mainly Contributions, distributions and other (-€178,257) and Debts after one year (-€12,883)
- Profit (loss) carried forward -€116,937
no longer reported in 2025 (was €116,937)
- Other debts +€16,550
up €16,550 (+589%), from €2,810 to €19,360
- Tax, wage and social debts +€12,989
up €12,989 (+66.8%), from €19,448 to €32,437
of which Taxes: +€9,997
- Debts after one year -€12,883
down €12,883 (-63.2%), from €20,372 to €7,488
- Trade debts +€10,031
up €10,031 (+156%), from €6,442 to €16,473
- Taxes -€7,106
down €7,106 (-36.4%), from €19,498 to €12,392
- Gross operating margin -€7,084
down €7,084 (-4.7%), from €150,103 to €143,019
- Staff costs +€4,012
up €4,012 (+12.0%), from €33,365 to €37,377
- Depreciation -€3,140
down €3,140 (-11.0%), from €28,497 to €25,357
- Financial income -€3,137
down €3,137 (-53.4%), from €5,879 to €2,742
of which Non-recurring financial income: -€4,393
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 | €184,912 | €94,842 | -€90,071 | -48.7% |
| Fixed assets | 21/28 | €93,806 | €75,041 | -€18,765 | -20.0% |
| Intangible fixed assets | 21 | €83,200 | €63,200 | -€20,000 | -24.0% |
| Tangible fixed assets | 22/27 | €10,606 | €11,841 | +€1,235 | +11.6% |
| Furniture and vehicles | 24 | €8,657 | €10,105 | +€1,447 | +16.7% |
| Other tangible fixed assets | 26 | €1,949 | €1,737 | -€212 | -10.9% |
| Current assets | 29/58 | €91,106 | €19,800 | -€71,306 | -78.3% |
| Amounts receivable after more than one year | 29 | €62,600 | - | -€62,600 | |
| Other amounts receivable | 291 | €62,600 | - | -€62,600 | |
| Cash at bank and in hand | 54/58 | €27,906 | €19,800 | -€8,106 | -29.0% |
| Deferred charges and accrued income | 490/1 | €600 | - | -€600 | |
| Total equity and liabilities | 10/49 | €184,912 | €94,842 | -€90,071 | -48.7% |
| Equity | 10/15 | €123,137 | €6,200 | -€116,937 | -95.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,937 | - | -€116,937 | |
| Amounts payable | 17/49 | €61,775 | €88,642 | +€26,867 | +43.5% |
| Amounts payable after more than one year | 17 | €20,372 | €7,488 | -€12,883 | -63.2% |
| Financial debts | 170/4 | €20,372 | €7,488 | -€12,883 | -63.2% |
| Amounts payable within one year | 42/48 | €41,403 | €81,153 | +€39,750 | +96.0% |
| Current portion of amounts payable after more than one year | 42 | €12,703 | €12,883 | +€180 | +1.4% |
| Trade debts | 44 | €6,442 | €16,473 | +€10,031 | +156% |
| Suppliers | 440/4 | €6,442 | €16,473 | +€10,031 | +156% |
| Taxes, remuneration and social security | 45 | €19,448 | €32,437 | +€12,989 | +66.8% |
| Taxes | 450/3 | €15,698 | €25,694 | +€9,997 | +63.7% |
| Remuneration and social security | 454/9 | €3,750 | €6,743 | +€2,992 | +79.8% |
| Other amounts payable | 47/48 | €2,810 | €19,360 | +€16,550 | +589% |
| Remuneration, social security and pensions | 62 | €33,365 | €37,377 | +€4,012 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,497 | €25,357 | -€3,140 | -11.0% |
| Other operating charges | 640/8 | €971 | €807 | -€163 | -16.8% |
| Non-recurring operating charges | 66A | - | €4,272 | +€4,272 | |
| Gross operating margin | 9900 | €150,103 | €143,019 | -€7,084 | -4.7% |
| Operating profit (loss) | 9901 | €87,271 | €75,206 | -€12,065 | -13.8% |
| Financial income | 75/76B | €5,879 | €2,742 | -€3,137 | -53.4% |
| Recurring financial income | 75 | €1,486 | €2,742 | +€1,256 | +84.5% |
| Non-recurring financial income | 76B | €4,393 | - | -€4,393 | |
| Financial charges | 65/66B | €1,984 | €4,236 | +€2,252 | +113% |
| Recurring financial charges | 65 | €1,984 | €4,236 | +€2,252 | +113% |
| Profit (loss) for the period before taxes | 9903 | €91,165 | €73,711 | -€17,454 | -19.1% |
| Income taxes | 67/77 | €19,498 | €12,392 | -€7,106 | -36.4% |
| Profit (loss) for the period | 9904 | €71,667 | €61,320 | -€10,348 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,667 | €61,320 | -€10,348 | -14.4% |
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 15 October 2026 via checked.be.