DENTIS: 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.
What changed
DENTIS
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€52,834
2024 · €69,881-€17,047
Equity
€301,846
2024 · €303,484-€1,638
Cash
€208,623
2024 · €206,242+€2,381
Balance sheet total
€549,228
2024 · €573,496-€24,267
Largest movements
Assets
- Tangible fixed assets -€37,710
down €37,710 (-16.1%), from €234,545 to €196,835
- Current investments +€12,818
up €12,818 (+9.8%), from €130,382 to €143,201
Equity and liabilities
- Debts after one year -€24,032
down €24,032 (-14.4%), from €167,070 to €143,038
- Accrued charges and deferred income -€5,771
down €5,771 (-89.1%), from €6,478 to €707
Income statement
- Gross operating margin -€27,203
down €27,203 (-19.1%), from €142,302 to €115,099
- Taxes -€7,936
down €7,936 (-26.7%), from €29,673 to €21,737
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.
Result 2024
€69,881
Gross operating margin
-€27,203
Depreciation
-€172
Other operating charges
+€114
Financial income
+€1,401
Financial charges
+€877
Taxes
+€7,936
Result 2025
€52,834
raises the resultlowers the result
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.
From operations
+€94,144
Investment
-€14,323
Financing
-€77,440
Cash 2024
€206,242
From operations (derived)
+€94,144
Net result for the year
+€52,834
Depreciation
+€39,215
Receivables within one year
+€1,771
Deferred charges and accrued income
-€14
Trade debts
+€318
Tax, wage and social debts
+€1,730
Other debts
+€4,061
Accrued charges and deferred income
-€5,771
Investment (derived)
-€14,323
Investment in fixed assets (net)
-€1,505
Current investments
-€12,818
Financing
-€77,440
Debts after one year
-€24,032
Current portion of long-term debt
+€1,065
Contributions, distributions and other
-€54,472
Cash 2025
€208,623
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €573,496 | €549,228 | -€24,267 | -4.2% |
| Fixed assets | 21/28 | €234,545 | €196,835 | -€37,710 | -16.1% |
| Tangible fixed assets | 22/27 | €234,545 | €196,835 | -€37,710 | -16.1% |
| Land and buildings | 22 | €165,793 | €155,431 | -€10,362 | -6.2% |
| Plant, machinery and equipment | 23 | €50,382 | €33,508 | -€16,874 | -33.5% |
| Furniture and vehicles | 24 | €18,371 | €7,897 | -€10,474 | -57.0% |
| Current assets | 29/58 | €338,950 | €352,393 | +€13,442 | +4.0% |
| Amounts receivable within one year | 40/41 | €1,771 | - | -€1,771 | |
| Other amounts receivable | 41 | €1,771 | - | -€1,771 | |
| Current investments | 50/53 | €130,382 | €143,201 | +€12,818 | +9.8% |
| Cash at bank and in hand | 54/58 | €206,242 | €208,623 | +€2,381 | +1.2% |
| Deferred charges and accrued income | 490/1 | €555 | €569 | +€14 | +2.5% |
| Total equity and liabilities | 10/49 | €573,496 | €549,228 | -€24,267 | -4.2% |
| Equity | 10/15 | €303,484 | €301,846 | -€1,638 | -0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €283,275 | €281,637 | -€1,638 | -0.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €281,415 | €279,777 | -€1,638 | -0.6% |
| Profit (loss) carried forward | 14 | €14,009 | €14,009 | = | 0.0% |
| Amounts payable | 17/49 | €270,012 | €247,382 | -€22,630 | -8.4% |
| Amounts payable after more than one year | 17 | €167,070 | €143,038 | -€24,032 | -14.4% |
| Financial debts | 170/4 | €167,070 | €143,038 | -€24,032 | -14.4% |
| Amounts payable within one year | 42/48 | €96,464 | €103,637 | +€7,174 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €23,666 | €24,731 | +€1,065 | +4.5% |
| Trade debts | 44 | - | €318 | +€318 | |
| Suppliers | 440/4 | - | €318 | +€318 | |
| Taxes, remuneration and social security | 45 | €7,823 | €9,553 | +€1,730 | +22.1% |
| Taxes | 450/3 | €7,823 | €9,553 | +€1,730 | +22.1% |
| Other amounts payable | 47/48 | €64,975 | €69,035 | +€4,061 | +6.2% |
| Accrued charges and deferred income | 492/3 | €6,478 | €707 | -€5,771 | -89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,043 | €39,215 | +€172 | +0.4% |
| Other operating charges | 640/8 | €375 | €261 | -€114 | -30.4% |
| Gross operating margin | 9900 | €142,302 | €115,099 | -€27,203 | -19.1% |
| Operating profit (loss) | 9901 | €102,884 | €75,624 | -€27,261 | -26.5% |
| Financial income | 75/76B | €2,422 | €3,823 | +€1,401 | +57.9% |
| Recurring financial income | 75 | €2,422 | €3,823 | +€1,401 | +57.9% |
| Financial charges | 65/66B | €5,752 | €4,875 | -€877 | -15.2% |
| Recurring financial charges | 65 | €5,752 | €4,875 | -€877 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €99,554 | €74,571 | -€24,982 | -25.1% |
| Income taxes | 67/77 | €29,673 | €21,737 | -€7,936 | -26.7% |
| Profit (loss) for the period | 9904 | €69,881 | €52,834 | -€17,047 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €69,881 | €52,834 | -€17,047 | -24.4% |
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 19 October 2026 via checked.be.