DENTISSIM: 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.
DENTISSIM
Largest movements
- Tangible fixed assets +€61,566
up €61,566 (+61.1%), from €100,837 to €162,403
- Receivables within one year -€56,486
down €56,486 (-29.4%), from €192,215 to €135,730
of which Other amounts receivable: -€50,129
- Current investments +€53,885
new in 2025: €53,885
- Cash -€17,739
down €17,739 (-6.0%), from €294,168 to €276,429
mainly Investment in fixed assets (net) (-€91,352) and Other debts (-€80,000)
- Reserves +€83,068
up €83,068 (+18.9%), from €440,297 to €523,365
- Other debts -€80,000
no longer reported in 2025 (was €80,000)
- Accrued charges and deferred income +€32,543
up €32,543 (+312%), from €10,436 to €42,979
- Debts after one year +€17,069
up €17,069 (+128%), from €13,328 to €30,398
- Current portion of long-term debt -€10,528
down €10,528 (-45.4%), from €23,187 to €12,658
- Staff costs +€13,633
up €13,633 (+9.2%), from €147,810 to €161,443
- Gross operating margin -€6,622
down €6,622 (-1.6%), from €410,424 to €403,802
- Depreciation +€4,249
up €4,249 (+16.6%), from €25,536 to €29,786
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 | €628,651 | €667,924 | +€39,273 | +6.2% |
| Fixed assets | 21/28 | €100,837 | €162,403 | +€61,566 | +61.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €100,837 | €162,403 | +€61,566 | +61.1% |
| Plant, machinery and equipment | 23 | €4,950 | €30,083 | +€25,133 | +508% |
| Furniture and vehicles | 24 | €2,507 | €4,966 | +€2,458 | +98.0% |
| Leasing and similar rights | 25 | €17,934 | €41,921 | +€23,987 | +134% |
| Other tangible fixed assets | 26 | €75,445 | €85,434 | +€9,989 | +13.2% |
| Current assets | 29/58 | €527,814 | €505,520 | -€22,293 | -4.2% |
| Stocks and contracts in progress | 3 | €33,665 | €32,037 | -€1,628 | -4.8% |
| Stocks | 30/36 | €33,665 | €32,037 | -€1,628 | -4.8% |
| Amounts receivable within one year | 40/41 | €192,215 | €135,730 | -€56,486 | -29.4% |
| Trade receivables | 40 | €41,736 | €35,380 | -€6,357 | -15.2% |
| Other amounts receivable | 41 | €150,479 | €100,350 | -€50,129 | -33.3% |
| Current investments | 50/53 | - | €53,885 | +€53,885 | |
| Cash at bank and in hand | 54/58 | €294,168 | €276,429 | -€17,739 | -6.0% |
| Deferred charges and accrued income | 490/1 | €7,765 | €7,439 | -€326 | -4.2% |
| Total equity and liabilities | 10/49 | €628,651 | €667,924 | +€39,273 | +6.2% |
| Equity | 10/15 | €447,797 | €530,865 | +€83,068 | +18.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €440,297 | €523,365 | +€83,068 | +18.9% |
| Distributable reserves | 133 | €440,297 | €523,365 | +€83,068 | +18.9% |
| Amounts payable | 17/49 | €180,854 | €137,058 | -€43,796 | -24.2% |
| Amounts payable after more than one year | 17 | €13,328 | €30,398 | +€17,069 | +128% |
| Financial debts | 170/4 | €13,328 | €30,398 | +€17,069 | +128% |
| Amounts payable within one year | 42/48 | €157,090 | €63,682 | -€93,408 | -59.5% |
| Current portion of amounts payable after more than one year | 42 | €23,187 | €12,658 | -€10,528 | -45.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €27,168 | €25,617 | -€1,551 | -5.7% |
| Suppliers | 440/4 | €27,168 | €25,617 | -€1,551 | -5.7% |
| Taxes, remuneration and social security | 45 | €26,735 | €25,407 | -€1,328 | -5.0% |
| Taxes | 450/3 | €5,226 | €5,658 | +€432 | +8.3% |
| Remuneration and social security | 454/9 | €21,510 | €19,749 | -€1,760 | -8.2% |
| Other amounts payable | 47/48 | €80,000 | - | -€80,000 | |
| Accrued charges and deferred income | 492/3 | €10,436 | €42,979 | +€32,543 | +312% |
| Remuneration, social security and pensions | 62 | €147,810 | €161,443 | +€13,633 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,536 | €29,786 | +€4,249 | +16.6% |
| Other operating charges | 640/8 | €2,944 | €3,488 | +€545 | +18.5% |
| Gross operating margin | 9900 | €410,424 | €403,802 | -€6,622 | -1.6% |
| Operating profit (loss) | 9901 | €234,134 | €209,085 | -€25,049 | -10.7% |
| Financial income | 75/76B | €4,576 | €6,249 | +€1,674 | +36.6% |
| Recurring financial income | 75 | €4,576 | €6,249 | +€1,674 | +36.6% |
| Financial charges | 65/66B | €6,130 | €5,181 | -€949 | -15.5% |
| Recurring financial charges | 65 | €6,130 | €5,181 | -€949 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €232,580 | €210,153 | -€22,427 | -9.6% |
| Income taxes | 67/77 | €64,472 | €62,939 | -€1,533 | -2.4% |
| Profit (loss) for the period | 9904 | €168,108 | €147,214 | -€20,894 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €168,108 | €147,214 | -€20,894 | -12.4% |
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 14 October 2026 via checked.be.