DENTIPOL: 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.
DENTIPOL
Largest movements
- Cash +€37,265
up €37,265 (+59.8%), from €62,347 to €99,612
mainly Net result for the year (+€48,653) and Depreciation (+€6,069)
- Receivables within one year +€6,154
up €6,154 (+3719.6%), from €165 to €6,319
- Tangible fixed assets -€5,572
down €5,572 (-21.8%), from €25,606 to €20,034
of which Furniture and vehicles: -€5,914
- Receivables after one year +€4,818
up €4,818, from €0 to €4,818
- Profit (loss) carried forward +€47,820
up €47,820 (+62.7%), from €76,287 to €124,107
- Debts after one year -€4,445
down €4,445 (-47.1%), from €9,442 to €4,997
- Gross operating margin +€4,562
up €4,562 (+6.8%), from €67,193 to €71,755
- Taxes +€1,155
up €1,155 (+8.6%), from €13,435 to €14,590
- Depreciation +€1,129
up €1,129 (+22.8%), from €4,940 to €6,069
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 | €94,711 | €137,735 | +€43,024 | +45.4% |
| Fixed assets | 21/28 | €25,606 | €20,034 | -€5,572 | -21.8% |
| Tangible fixed assets | 22/27 | €25,606 | €20,034 | -€5,572 | -21.8% |
| Plant, machinery and equipment | 23 | €782 | €1,124 | +€342 | +43.8% |
| Furniture and vehicles | 24 | €24,824 | €18,911 | -€5,914 | -23.8% |
| Current assets | 29/58 | €69,105 | €117,701 | +€48,596 | +70.3% |
| Amounts receivable after more than one year | 29 | €0 | €4,818 | +€4,818 | |
| Other amounts receivable | 291 | €0 | €4,818 | +€4,818 | |
| Amounts receivable within one year | 40/41 | €165 | €6,319 | +€6,154 | +3719.6% |
| Other amounts receivable | 41 | €165 | €6,319 | +€6,154 | +3719.6% |
| Cash at bank and in hand | 54/58 | €62,347 | €99,612 | +€37,265 | +59.8% |
| Deferred charges and accrued income | 490/1 | €6,593 | €6,952 | +€359 | +5.4% |
| Total equity and liabilities | 10/49 | €94,711 | €137,735 | +€43,024 | +45.4% |
| Equity | 10/15 | €77,787 | €125,607 | +€47,820 | +61.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,287 | €124,107 | +€47,820 | +62.7% |
| Amounts payable | 17/49 | €16,924 | €12,128 | -€4,796 | -28.3% |
| Amounts payable after more than one year | 17 | €9,442 | €4,997 | -€4,445 | -47.1% |
| Financial debts | 170/4 | €9,442 | €4,997 | -€4,445 | -47.1% |
| Amounts payable within one year | 42/48 | €7,482 | €7,131 | -€351 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €4,273 | €4,439 | +€166 | +3.9% |
| Trade debts | 44 | €894 | €1,626 | +€733 | +82.0% |
| Suppliers | 440/4 | €894 | €1,626 | +€733 | +82.0% |
| Other amounts payable | 47/48 | €2,316 | €1,066 | -€1,250 | -54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,940 | €6,069 | +€1,129 | +22.8% |
| Other operating charges | 640/8 | €1,449 | €2,003 | +€555 | +38.3% |
| Gross operating margin | 9900 | €67,193 | €71,755 | +€4,562 | +6.8% |
| Operating profit (loss) | 9901 | €60,805 | €63,683 | +€2,878 | +4.7% |
| Financial income | 75/76B | €135 | €134 | -€1 | -0.7% |
| Recurring financial income | 75 | €135 | €134 | -€1 | -0.7% |
| Financial charges | 65/66B | €764 | €574 | -€190 | -24.9% |
| Recurring financial charges | 65 | €764 | €574 | -€190 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €60,175 | €63,243 | +€3,067 | +5.1% |
| Income taxes | 67/77 | €13,435 | €14,590 | +€1,155 | +8.6% |
| Profit (loss) for the period | 9904 | €46,741 | €48,653 | +€1,912 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,741 | €48,653 | +€1,912 | +4.1% |
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.