DENTIPLUS: what changed
Two fiscal 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.
DENTIPLUS
Largest movements
- Cash -€478,262
down €478,262 (-69.7%), from €686,265 to €208,003
mainly Contributions, distributions and other (-€600,682) and Investment in fixed assets (net) (-€424,682)
- Tangible fixed assets +€324,931
up €324,931 (+160.0%), from €203,105 to €528,036
of which Plant, machinery and equipment: +€167,644
- Intangible fixed assets -€92,857
down €92,857 (-46.5%), from €199,668 to €106,811
- Reserves -€200,925
down €200,925 (-33.4%), from €600,682 to €399,757
- Debts after one year -€92,746
down €92,746 (-56.9%), from €162,912 to €70,166
- Current portion of long-term debt -€41,491
down €41,491 (-30.9%), from €134,237 to €92,746
- Tax, wage and social debts +€40,428
up €40,428 (+39.0%), from €103,639 to €144,067
of which Taxes: +€34,979
- Other debts +€39,021
up €39,021 (+43.1%), from €90,503 to €129,524
- Gross operating margin +€79,843
up €79,843 (+7.6%), from €1.0m to €1.1m
- Staff costs +€55,723
up €55,723 (+15.7%), from €355,092 to €410,815
- Depreciation -€32,533
down €32,533 (-14.5%), from €225,141 to €192,607
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 | €1,115,998 | €859,119 | -€256,878 | -23.0% |
| Fixed assets | 21/28 | €402,773 | €634,848 | +€232,074 | +57.6% |
| Intangible fixed assets | 21 | €199,668 | €106,811 | -€92,857 | -46.5% |
| Tangible fixed assets | 22/27 | €203,105 | €528,036 | +€324,931 | +160.0% |
| Plant, machinery and equipment | 23 | €87,311 | €254,955 | +€167,644 | +192.0% |
| Furniture and vehicles | 24 | €115,794 | €110,237 | -€5,557 | -4.8% |
| Other tangible fixed assets | 26 | - | €162,844 | +€162,844 | |
| Current assets | 29/58 | €713,224 | €224,272 | -€488,953 | -68.6% |
| Amounts receivable within one year | 40/41 | €26,959 | €16,268 | -€10,691 | -39.7% |
| Trade receivables | 40 | €14,133 | €10,519 | -€3,614 | -25.6% |
| Other amounts receivable | 41 | €12,826 | €5,750 | -€7,077 | -55.2% |
| Cash at bank and in hand | 54/58 | €686,265 | €208,003 | -€478,262 | -69.7% |
| Total equity and liabilities | 10/49 | €1,115,998 | €859,119 | -€256,878 | -23.0% |
| Equity | 10/15 | €610,682 | €409,757 | -€200,925 | -32.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €600,682 | €399,757 | -€200,925 | -33.4% |
| Distributable reserves | 133 | €600,682 | €399,757 | -€200,925 | -33.4% |
| Amounts payable | 17/49 | €505,316 | €449,363 | -€55,953 | -11.1% |
| Amounts payable after more than one year | 17 | €162,912 | €70,166 | -€92,746 | -56.9% |
| Financial debts | 170/4 | €162,912 | €70,166 | -€92,746 | -56.9% |
| Amounts payable within one year | 42/48 | €342,403 | €379,196 | +€36,793 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €134,237 | €92,746 | -€41,491 | -30.9% |
| Trade debts | 44 | €14,024 | €12,860 | -€1,165 | -8.3% |
| Suppliers | 440/4 | €14,024 | €12,860 | -€1,165 | -8.3% |
| Taxes, remuneration and social security | 45 | €103,639 | €144,067 | +€40,428 | +39.0% |
| Taxes | 450/3 | €67,052 | €102,032 | +€34,979 | +52.2% |
| Remuneration and social security | 454/9 | €36,587 | €42,036 | +€5,448 | +14.9% |
| Other amounts payable | 47/48 | €90,503 | €129,524 | +€39,021 | +43.1% |
| Non-recurring operating income | 76A | - | €818 | +€818 | |
| Remuneration, social security and pensions | 62 | €355,092 | €410,815 | +€55,723 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225,141 | €192,607 | -€32,533 | -14.5% |
| Other operating charges | 640/8 | €258 | €218 | -€40 | -15.4% |
| Gross operating margin | 9900 | €1,047,899 | €1,127,742 | +€79,843 | +7.6% |
| Operating profit (loss) | 9901 | €467,408 | €524,101 | +€56,693 | +12.1% |
| Financial income | 75/76B | €934 | €733 | -€202 | -21.6% |
| Recurring financial income | 75 | €826 | €733 | -€94 | -11.3% |
| Non-recurring financial income | 76B | €108 | - | -€108 | |
| Financial charges | 65/66B | €4,384 | €2,929 | -€1,456 | -33.2% |
| Recurring financial charges | 65 | €4,384 | €2,929 | -€1,456 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €463,958 | €521,905 | +€57,947 | +12.5% |
| Income taxes | 67/77 | €115,328 | €122,148 | +€6,821 | +5.9% |
| Profit (loss) for the period | 9904 | €348,630 | €399,757 | +€51,127 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €348,630 | €399,757 | +€51,127 | +14.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.