Dentisterie: 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.
Dentisterie
Largest movements
- Current investments +€380,251
new in 2025: €380,251
- Cash +€97,962
up €97,962 (+16.6%), from €589,864 to €687,826
mainly Net result for the year (+€509,855) and Depreciation (+€95,667)
- Tangible fixed assets -€25,360
down €25,360 (-3.2%), from €791,252 to €765,892
of which Plant, machinery and equipment: -€29,277
- Reserves +€509,855
up €509,855 (+134%), from €380,498 to €890,353
- Debts after one year -€108,425
down €108,425 (-18.0%), from €602,687 to €494,262
- Tax, wage and social debts +€33,318
up €33,318 (+42.9%), from €77,586 to €110,904
of which Taxes: +€34,311
- Gross operating margin +€199,396
up €199,396 (+22.1%), from €900,612 to €1.1m
- Taxes +€62,835
up €62,835 (+35.6%), from €176,611 to €239,446
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 | €1,444,394 | €1,887,971 | +€443,577 | +30.7% |
| Fixed assets | 21/28 | €791,252 | €765,892 | -€25,360 | -3.2% |
| Tangible fixed assets | 22/27 | €791,252 | €765,892 | -€25,360 | -3.2% |
| Plant, machinery and equipment | 23 | €329,649 | €300,372 | -€29,277 | -8.9% |
| Furniture and vehicles | 24 | €7,650 | €851 | -€6,798 | -88.9% |
| Other tangible fixed assets | 26 | €453,953 | €464,668 | +€10,715 | +2.4% |
| Current assets | 29/58 | €653,142 | €1,122,079 | +€468,937 | +71.8% |
| Amounts receivable within one year | 40/41 | €15,829 | €11,404 | -€4,425 | -28.0% |
| Other amounts receivable | 41 | €15,829 | €11,404 | -€4,425 | -28.0% |
| Current investments | 50/53 | - | €380,251 | +€380,251 | |
| Cash at bank and in hand | 54/58 | €589,864 | €687,826 | +€97,962 | +16.6% |
| Deferred charges and accrued income | 490/1 | €47,449 | €42,597 | -€4,851 | -10.2% |
| Total equity and liabilities | 10/49 | €1,444,394 | €1,887,971 | +€443,577 | +30.7% |
| Equity | 10/15 | €480,698 | €990,553 | +€509,855 | +106% |
| Contributions | 10/11 | €100,200 | €100,200 | = | 0.0% |
| Reserves | 13 | €380,498 | €890,353 | +€509,855 | +134% |
| Distributable reserves | 133 | €380,498 | €890,353 | +€509,855 | +134% |
| Amounts payable | 17/49 | €963,696 | €897,418 | -€66,278 | -6.9% |
| Amounts payable after more than one year | 17 | €602,687 | €494,262 | -€108,425 | -18.0% |
| Financial debts | 170/4 | €602,687 | €494,262 | -€108,425 | -18.0% |
| Amounts payable within one year | 42/48 | €235,455 | €283,240 | +€47,784 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €109,314 | €108,425 | -€889 | -0.8% |
| Financial debts | 43 | €4,270 | €6,357 | +€2,087 | +48.9% |
| Credit institutions | 430/8 | €4,270 | €6,357 | +€2,087 | +48.9% |
| Trade debts | 44 | €44,007 | €56,295 | +€12,288 | +27.9% |
| Suppliers | 440/4 | €44,007 | €56,295 | +€12,288 | +27.9% |
| Advances received on contracts in progress | 46 | €225 | €225 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €77,586 | €110,904 | +€33,318 | +42.9% |
| Taxes | 450/3 | €54,546 | €88,858 | +€34,311 | +62.9% |
| Remuneration and social security | 454/9 | €23,039 | €22,046 | -€993 | -4.3% |
| Other amounts payable | 47/48 | €53 | €1,034 | +€981 | +1,839% |
| Accrued charges and deferred income | 492/3 | €125,554 | €119,916 | -€5,638 | -4.5% |
| Remuneration, social security and pensions | 62 | €241,056 | €234,101 | -€6,955 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,118 | €95,667 | +€3,548 | +3.9% |
| Other operating charges | 640/8 | €7,485 | €3,096 | -€4,389 | -58.6% |
| Gross operating margin | 9900 | €900,612 | €1,100,008 | +€199,396 | +22.1% |
| Operating profit (loss) | 9901 | €559,952 | €767,145 | +€207,192 | +37.0% |
| Financial income | 75/76B | €6,885 | €264 | -€6,621 | -96.2% |
| Recurring financial income | 75 | €6,885 | €264 | -€6,621 | -96.2% |
| Financial charges | 65/66B | €20,002 | €18,107 | -€1,895 | -9.5% |
| Recurring financial charges | 65 | €20,002 | €18,107 | -€1,895 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €546,835 | €749,302 | +€202,467 | +37.0% |
| Income taxes | 67/77 | €176,611 | €239,446 | +€62,835 | +35.6% |
| Profit (loss) for the period | 9904 | €370,224 | €509,855 | +€139,632 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €370,224 | €509,855 | +€139,632 | +37.7% |
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 30 October 2026 via checked.be.