DENTISCERAM: 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.
DENTISCERAM
Largest movements
- Tangible fixed assets -€48,519
down €48,519 (-49.8%), from €97,349 to €48,831
of which Leasing and similar rights: -€37,441
- Cash +€42,989
up €42,989 (+84.1%), from €51,120 to €94,109
- Receivables within one year +€9,140
up €9,140 (+8.8%), from €104,142 to €113,282
of which Trade receivables: +€19,501
- Reserves +€39,000
up €39,000 (+20.5%), from €190,346 to €229,346
of which Distributable reserves: +€39,000
- Debts after one year -€21,227
no longer reported in 2025 (was €21,227)
- Profit (loss) carried forward -€16,817
down €16,817 (-37.7%), from €44,604 to €27,787
- Trade debts +€7,451
up €7,451 (+68.6%), from €10,866 to €18,316
- Current portion of long-term debt -€3,963
down €3,963 (-21.4%), from €18,510 to €14,548
- Gross operating margin +€90,395
up €90,395 (+75.1%), from €120,303 to €210,697
- Staff costs +€36,703
up €36,703 (+79.3%), from €46,282 to €82,986
- Taxes +€14,670
up €14,670 (+140%), from €10,450 to €25,119
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €318,708 | €324,967 | +€6,260 | +2.0% |
| Fixed assets | 21/28 | €97,570 | €49,052 | -€48,519 | -49.7% |
| Tangible fixed assets | 22/27 | €97,349 | €48,831 | -€48,519 | -49.8% |
| Plant, machinery and equipment | 23 | €4,000 | €11,697 | +€7,697 | +192% |
| Furniture and vehicles | 24 | €15,261 | €5,120 | -€10,142 | -66.5% |
| Leasing and similar rights | 25 | €50,674 | €13,233 | -€37,441 | -73.9% |
| Other tangible fixed assets | 26 | €27,413 | €18,781 | -€8,632 | -31.5% |
| Financial fixed assets | 28 | €221 | €221 | = | 0.0% |
| Current assets | 29/58 | €221,137 | €275,915 | +€54,778 | +24.8% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €104,142 | €113,282 | +€9,140 | +8.8% |
| Trade receivables | 40 | €55,311 | €74,812 | +€19,501 | +35.3% |
| Other amounts receivable | 41 | €48,831 | €38,470 | -€10,360 | -21.2% |
| Cash at bank and in hand | 54/58 | €51,120 | €94,109 | +€42,989 | +84.1% |
| Deferred charges and accrued income | 490/1 | €5,875 | €8,524 | +€2,649 | +45.1% |
| Total equity and liabilities | 10/49 | €318,708 | €324,967 | +€6,260 | +2.0% |
| Equity | 10/15 | €259,739 | €281,922 | +€22,183 | +8.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €190,346 | €229,346 | +€39,000 | +20.5% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,867 | €12,867 | = | 0.0% |
| Distributable reserves | 133 | €175,000 | €214,000 | +€39,000 | +22.3% |
| Profit (loss) carried forward | 14 | €44,604 | €27,787 | -€16,817 | -37.7% |
| Amounts payable | 17/49 | €58,969 | €43,045 | -€15,923 | -27.0% |
| Amounts payable after more than one year | 17 | €21,227 | - | -€21,227 | |
| Financial debts | 170/4 | €21,227 | - | -€21,227 | |
| Amounts payable within one year | 42/48 | €37,742 | €43,045 | +€5,303 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €18,510 | €14,548 | -€3,963 | -21.4% |
| Trade debts | 44 | €10,866 | €18,316 | +€7,451 | +68.6% |
| Suppliers | 440/4 | €10,866 | €18,316 | +€7,451 | +68.6% |
| Taxes, remuneration and social security | 45 | €6,866 | €7,931 | +€1,065 | +15.5% |
| Taxes | 450/3 | €1,419 | €2,819 | +€1,400 | +98.7% |
| Remuneration and social security | 454/9 | €5,447 | €5,113 | -€335 | -6.1% |
| Other amounts payable | 47/48 | €1,500 | €2,250 | +€750 | +50.0% |
| Remuneration, social security and pensions | 62 | €46,282 | €82,986 | +€36,703 | +79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,044 | €33,748 | -€296 | -0.9% |
| Other operating charges | 640/8 | €2,724 | €3,619 | +€896 | +32.9% |
| Gross operating margin | 9900 | €120,303 | €210,697 | +€90,395 | +75.1% |
| Operating profit (loss) | 9901 | €37,253 | €90,345 | +€53,092 | +143% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,910 | €3,550 | -€360 | -9.2% |
| Recurring financial charges | 65 | €3,910 | €3,550 | -€360 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €33,343 | €86,795 | +€53,452 | +160% |
| Income taxes | 67/77 | €10,450 | €25,119 | +€14,670 | +140% |
| Profit (loss) for the period | 9904 | €22,894 | €61,676 | +€38,782 | +169% |
| Profit (loss) for the period to be appropriated | 9905 | €22,894 | €61,676 | +€38,782 | +169% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.