DentiRX: 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.
DentiRX
Largest movements
- Deferred charges and accrued income +€59,191
up €59,191 (+200.2%), from €29,565 to €88,756
- Cash +€32,597
up €32,597 (+78.7%), from €41,430 to €74,027
mainly Net result for the year (+€271,060) and Other debts (+€165,130)
- Tangible fixed assets -€20,454
down €20,454 (-24.1%), from €85,025 to €64,571
- Receivables within one year +€20,013
up €20,013 (+46.7%), from €42,825 to €62,838
- Profit (loss) carried forward -€177,411
no longer reported in 2025 (was €177,411)
- Other debts +€165,130
new in 2025: €165,130
- Reserves +€84,200
up €84,200 (+1851.5%), from €4,548 to €88,748
of which Tax-exempt reserves: +€84,200
- Tax, wage and social debts +€19,073
up €19,073 (+120.1%), from €15,886 to €34,960
- Gross operating margin +€185,379
up €185,379 (+97.5%), from €190,174 to €375,553
- Taxes +€43,333
up €43,333 (+102.0%), from €42,486 to €85,819
- Depreciation +€13,610
up €13,610 (+125.9%), from €10,813 to €24,423
- Financial income +€5,292
up €5,292 (+568.8%), from €930 to €6,222
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 | €198,845 | €290,193 | +€91,348 | +45.9% |
| Fixed assets | 21/28 | €85,025 | €64,571 | -€20,454 | -24.1% |
| Tangible fixed assets | 22/27 | €85,025 | €64,571 | -€20,454 | -24.1% |
| Furniture and vehicles | 24 | €85,025 | €64,571 | -€20,454 | -24.1% |
| Current assets | 29/58 | €113,820 | €225,622 | +€111,802 | +98.2% |
| Amounts receivable within one year | 40/41 | €42,825 | €62,838 | +€20,013 | +46.7% |
| Other amounts receivable | 41 | €42,825 | €62,838 | +€20,013 | +46.7% |
| Cash at bank and in hand | 54/58 | €41,430 | €74,027 | +€32,597 | +78.7% |
| Deferred charges and accrued income | 490/1 | €29,565 | €88,756 | +€59,191 | +200.2% |
| Total equity and liabilities | 10/49 | €198,845 | €290,193 | +€91,348 | +45.9% |
| Equity | 10/15 | €182,958 | €89,748 | -€93,211 | -50.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €4,548 | €88,748 | +€84,200 | +1851.5% |
| Tax-exempt reserves | 132 | - | €84,200 | +€84,200 | |
| Distributable reserves | 133 | €4,548 | €4,548 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,411 | - | -€177,411 | |
| Amounts payable | 17/49 | €15,886 | €200,445 | +€184,559 | +1161.8% |
| Amounts payable within one year | 42/48 | €15,886 | €200,445 | +€184,559 | +1161.8% |
| Trade debts | 44 | - | €355 | +€355 | |
| Suppliers | 440/4 | - | €355 | +€355 | |
| Taxes, remuneration and social security | 45 | €15,886 | €34,960 | +€19,073 | +120.1% |
| Taxes | 450/3 | €15,886 | €34,960 | +€19,073 | +120.1% |
| Other amounts payable | 47/48 | - | €165,130 | +€165,130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,813 | €24,423 | +€13,610 | +125.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €190,174 | €375,553 | +€185,379 | +97.5% |
| Operating profit (loss) | 9901 | €178,973 | €350,730 | +€171,757 | +96.0% |
| Financial income | 75/76B | €930 | €6,222 | +€5,292 | +568.8% |
| Recurring financial income | 75 | €930 | €6,222 | +€5,292 | +568.8% |
| Financial charges | 65/66B | €60 | €73 | +€13 | +21.6% |
| Recurring financial charges | 65 | €60 | €73 | +€13 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €179,844 | €356,879 | +€177,036 | +98.4% |
| Income taxes | 67/77 | €42,486 | €85,819 | +€43,333 | +102.0% |
| Profit (loss) for the period | 9904 | €137,357 | €271,060 | +€133,703 | +97.3% |
| Transfer to tax-exempt reserves | 689 | - | €84,200 | +€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €137,357 | €186,860 | +€49,503 | +36.0% |
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 5 October 2026 via checked.be.