DENTISART: 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.
DENTISART
Largest movements
- Tangible fixed assets -€14,066
down €14,066 (-6.1%), from €231,416 to €217,350
of which Other tangible fixed assets: -€11,157
- Cash +€10,806
up €10,806 (+205%), from €5,281 to €16,087
mainly Depreciation (+€14,066) and Net result for the year (+€7,341)
- Current investments -€6,045
down €6,045 (-9.6%), from €63,228 to €57,183
- Receivables within one year -€4,709
down €4,709 (-30.3%), from €15,563 to €10,854
of which Trade receivables: -€6,723
- Debts after one year -€12,996
down €12,996 (-24.2%), from €53,787 to €40,791
- Current portion of long-term debt -€8,479
down €8,479 (-38.9%), from €21,818 to €13,339
- Reserves +€7,272
up €7,272 (+9.1%), from €79,733 to €87,005
of which Distributable reserves: +€7,272
- Tax, wage and social debts -€4,723
down €4,723 (-57.5%), from €8,212 to €3,489
of which Taxes: -€4,670
- Gross operating margin -€36,101
down €36,101 (-48.6%), from €74,352 to €38,251
- Other operating charges -€15,312
down €15,312 (-68.6%), from €22,312 to €7,000
- Staff costs -€12,387
down €12,387 (-99.5%), from €12,446 to €59
- Write-downs -€12,169
no longer reported in 2025 (was €12,169)
- Provisions +€1,662
no longer reported in 2025 (was -€1,662)
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 | €321,681 | €305,720 | -€15,961 | -5.0% |
| Fixed assets | 21/28 | €231,466 | €217,400 | -€14,066 | -6.1% |
| Tangible fixed assets | 22/27 | €231,416 | €217,350 | -€14,066 | -6.1% |
| Land and buildings | 22 | €187,581 | €187,581 | -€0 | 0.0% |
| Plant, machinery and equipment | 23 | €7,168 | €7,168 | -€0 | 0.0% |
| Furniture and vehicles | 24 | €3,661 | €752 | -€2,909 | -79.5% |
| Other tangible fixed assets | 26 | €33,006 | €21,849 | -€11,157 | -33.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €90,214 | €88,320 | -€1,894 | -2.1% |
| Stocks and contracts in progress | 3 | €4,056 | €4,056 | -€0 | 0.0% |
| Stocks | 30/36 | €4,056 | €4,056 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €15,563 | €10,854 | -€4,709 | -30.3% |
| Trade receivables | 40 | €12,693 | €5,970 | -€6,723 | -53.0% |
| Other amounts receivable | 41 | €2,871 | €4,884 | +€2,013 | +70.1% |
| Current investments | 50/53 | €63,228 | €57,183 | -€6,045 | -9.6% |
| Cash at bank and in hand | 54/58 | €5,281 | €16,087 | +€10,806 | +205% |
| Deferred charges and accrued income | 490/1 | €2,086 | €140 | -€1,946 | -93.3% |
| Total equity and liabilities | 10/49 | €321,681 | €305,720 | -€15,961 | -5.0% |
| Equity | 10/15 | €236,662 | €244,002 | +€7,340 | +3.1% |
| Contributions | 10/11 | €48,000 | €48,000 | = | 0.0% |
| Reserves | 13 | €79,733 | €87,005 | +€7,272 | +9.1% |
| Non-distributable reserves | 130/1 | €61,983 | €61,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,800 | €4,800 | = | 0.0% |
| Own shares acquired | 1312 | €57,183 | €57,183 | = | 0.0% |
| Distributable reserves | 133 | €17,750 | €25,022 | +€7,272 | +41.0% |
| Profit (loss) carried forward | 14 | €108,929 | €108,997 | +€68 | +0.1% |
| Amounts payable | 17/49 | €85,018 | €61,718 | -€23,300 | -27.4% |
| Amounts payable after more than one year | 17 | €53,787 | €40,791 | -€12,996 | -24.2% |
| Financial debts | 170/4 | €53,787 | €40,791 | -€12,996 | -24.2% |
| Amounts payable within one year | 42/48 | €31,232 | €20,927 | -€10,305 | -33.0% |
| Current portion of amounts payable after more than one year | 42 | €21,818 | €13,339 | -€8,479 | -38.9% |
| Trade debts | 44 | €1,202 | €4,099 | +€2,897 | +241% |
| Suppliers | 440/4 | €1,202 | €4,099 | +€2,897 | +241% |
| Taxes, remuneration and social security | 45 | €8,212 | €3,489 | -€4,723 | -57.5% |
| Taxes | 450/3 | €8,159 | €3,489 | -€4,670 | -57.2% |
| Remuneration and social security | 454/9 | €53 | - | -€53 | |
| Remuneration, social security and pensions | 62 | €12,446 | €59 | -€12,387 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,218 | €14,066 | -€1,152 | -7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,169 | - | -€12,169 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,662 | - | +€1,662 | |
| Other operating charges | 640/8 | €22,312 | €7,000 | -€15,312 | -68.6% |
| Gross operating margin | 9900 | €74,352 | €38,251 | -€36,101 | -48.6% |
| Operating profit (loss) | 9901 | €13,868 | €17,126 | +€3,258 | +23.5% |
| Financial income | 75/76B | €583 | €375 | -€208 | -35.6% |
| Recurring financial income | 75 | €583 | €375 | -€208 | -35.6% |
| Financial charges | 65/66B | €6,113 | €6,777 | +€664 | +10.9% |
| Recurring financial charges | 65 | €6,113 | €6,777 | +€664 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €8,338 | €10,724 | +€2,386 | +28.6% |
| Income taxes | 67/77 | €1,918 | €3,383 | +€1,465 | +76.4% |
| Profit (loss) for the period | 9904 | €6,420 | €7,341 | +€921 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,420 | €7,341 | +€921 | +14.3% |
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 18 October 2026 via checked.be.