DENTISTE CONGESTRI: 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.
DENTISTE CONGESTRI
Largest movements
- Deferred charges and accrued income +€9,519
up €9,519 (+70.2%), from €13,550 to €23,069
- Cash +€8,278
up €8,278 (+29.5%), from €28,043 to €36,322
mainly Net result for the year (+€16,462) and Other debts (+€5,835)
- Receivables within one year -€910
down €910 (-21.1%), from €4,306 to €3,396
of which Other amounts receivable: -€1,068
- Tangible fixed assets +€703
up €703 (+12.2%), from €5,748 to €6,451
of which Furniture and vehicles: +€1,624
- Reserves +€12,816
up €12,816 (+43.3%), from €29,571 to €42,387
- Other debts +€5,835
new in 2025: €5,835
- Tax, wage and social debts -€1,178
down €1,178 (-15.1%), from €7,788 to €6,610
- Gross operating margin +€7,675
up €7,675 (+43.6%), from €17,609 to €25,284
- Taxes +€6,263
up €6,263 (+677%), from €925 to €7,188
- Depreciation +€271
up €271 (+29.6%), from €914 to €1,185
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 | €51,647 | €69,237 | +€17,590 | +34.1% |
| Fixed assets | 21/28 | €5,748 | €6,451 | +€703 | +12.2% |
| Tangible fixed assets | 22/27 | €5,748 | €6,451 | +€703 | +12.2% |
| Plant, machinery and equipment | 23 | €5,748 | €4,827 | -€921 | -16.0% |
| Furniture and vehicles | 24 | - | €1,624 | +€1,624 | |
| Current assets | 29/58 | €45,899 | €62,786 | +€16,887 | +36.8% |
| Amounts receivable within one year | 40/41 | €4,306 | €3,396 | -€910 | -21.1% |
| Trade receivables | 40 | - | €158 | +€158 | |
| Other amounts receivable | 41 | €4,306 | €3,238 | -€1,068 | -24.8% |
| Cash at bank and in hand | 54/58 | €28,043 | €36,322 | +€8,278 | +29.5% |
| Deferred charges and accrued income | 490/1 | €13,550 | €23,069 | +€9,519 | +70.2% |
| Total equity and liabilities | 10/49 | €51,647 | €69,237 | +€17,590 | +34.1% |
| Equity | 10/15 | €42,288 | €55,104 | +€12,816 | +30.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,571 | €42,387 | +€12,816 | +43.3% |
| Distributable reserves | 133 | €29,571 | €42,387 | +€12,816 | +43.3% |
| Profit (loss) carried forward | 14 | €316 | €316 | = | 0.0% |
| Amounts payable | 17/49 | €9,360 | €14,134 | +€4,774 | +51.0% |
| Amounts payable within one year | 42/48 | €9,360 | €14,134 | +€4,774 | +51.0% |
| Trade debts | 44 | €1,572 | €1,689 | +€117 | +7.4% |
| Suppliers | 440/4 | €1,572 | €1,689 | +€117 | +7.4% |
| Taxes, remuneration and social security | 45 | €7,788 | €6,610 | -€1,178 | -15.1% |
| Taxes | 450/3 | €7,788 | €6,610 | -€1,178 | -15.1% |
| Other amounts payable | 47/48 | - | €5,835 | +€5,835 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €914 | €1,185 | +€271 | +29.6% |
| Other operating charges | 640/8 | €387 | €501 | +€113 | +29.3% |
| Gross operating margin | 9900 | €17,609 | €25,284 | +€7,675 | +43.6% |
| Operating profit (loss) | 9901 | €16,308 | €23,598 | +€7,291 | +44.7% |
| Financial income | 75/76B | €66 | €99 | +€34 | +51.2% |
| Recurring financial income | 75 | €66 | €99 | +€34 | +51.2% |
| Financial charges | 65/66B | €47 | €48 | +€2 | +3.2% |
| Recurring financial charges | 65 | €47 | €48 | +€2 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €16,327 | €23,650 | +€7,323 | +44.8% |
| Income taxes | 67/77 | €925 | €7,188 | +€6,263 | +677% |
| Profit (loss) for the period | 9904 | €15,402 | €16,462 | +€1,060 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,402 | €16,462 | +€1,060 | +6.9% |
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 25 October 2026 via checked.be.