DENTISTERIE SR: 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 SR
Largest movements
- Receivables within one year +€95,392
up €95,392 (+212%), from €45,000 to €140,392
of which Trade receivables: +€100,392
- Cash +€70,231
up €70,231 (+137%), from €51,378 to €121,609
mainly Other debts (+€70,429) and Net result for the year (+€51,830)
- Tangible fixed assets +€5,998
new in 2025: €5,998
of which Other tangible fixed assets: +€3,255
- Other debts +€70,429
up €70,429 (+13,130%), from €536 to €70,966
- Profit (loss) carried forward +€51,719
up €51,719 (+88.0%), from €58,778 to €110,498
- Trade debts +€33,406
up €33,406 (+192%), from €17,372 to €50,779
- Tax, wage and social debts +€16,067
up €16,067 (+109%), from €14,691 to €30,758
of which Remuneration and social security: +€10,870
- Gross operating margin -€3,195
down €3,195 (-5.3%), from €60,492 to €57,297
- Financial charges +€2,847
up €2,847 (+2,145%), from €133 to €2,979
- Staff costs +€1,283
new in 2025: €1,283
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 | €96,378 | €268,000 | +€171,622 | +178% |
| Fixed assets | 21/28 | - | €5,998 | +€5,998 | |
| Tangible fixed assets | 22/27 | - | €5,998 | +€5,998 | |
| Furniture and vehicles | 24 | - | €2,743 | +€2,743 | |
| Other tangible fixed assets | 26 | - | €3,255 | +€3,255 | |
| Current assets | 29/58 | €96,378 | €262,001 | +€165,624 | +172% |
| Amounts receivable within one year | 40/41 | €45,000 | €140,392 | +€95,392 | +212% |
| Trade receivables | 40 | €35,000 | €135,392 | +€100,392 | +287% |
| Other amounts receivable | 41 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €51,378 | €121,609 | +€70,231 | +137% |
| Total equity and liabilities | 10/49 | €96,378 | €268,000 | +€171,622 | +178% |
| Equity | 10/15 | €63,778 | €115,498 | +€51,719 | +81.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,778 | €110,498 | +€51,719 | +88.0% |
| Amounts payable | 17/49 | €32,599 | €152,502 | +€119,903 | +368% |
| Amounts payable within one year | 42/48 | €32,599 | €152,502 | +€119,903 | +368% |
| Trade debts | 44 | €17,372 | €50,779 | +€33,406 | +192% |
| Suppliers | 440/4 | €17,372 | €50,779 | +€33,406 | +192% |
| Taxes, remuneration and social security | 45 | €14,691 | €30,758 | +€16,067 | +109% |
| Taxes | 450/3 | €2,678 | €7,875 | +€5,197 | +194% |
| Remuneration and social security | 454/9 | €12,012 | €22,882 | +€10,870 | +90.5% |
| Other amounts payable | 47/48 | €536 | €70,966 | +€70,429 | +13,130% |
| Remuneration, social security and pensions | 62 | - | €1,283 | +€1,283 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,600 | €1,204 | -€396 | -24.7% |
| Gross operating margin | 9900 | €60,492 | €57,297 | -€3,195 | -5.3% |
| Operating profit (loss) | 9901 | €58,892 | €54,810 | -€4,082 | -6.9% |
| Financial income | 75/76B | €19 | €0 | -€19 | -99.9% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -99.9% |
| Financial charges | 65/66B | €133 | €2,979 | +€2,847 | +2,145% |
| Recurring financial charges | 65 | €133 | €2,979 | +€2,847 | +2,145% |
| Profit (loss) for the period before taxes | 9903 | €58,778 | €51,830 | -€6,948 | -11.8% |
| Profit (loss) for the period | 9904 | €58,778 | €51,830 | -€6,948 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,778 | €51,830 | -€6,948 | -11.8% |
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.