DENTISTHETIQUE: 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.
DENTISTHETIQUE
Largest movements
- Current investments -€23,119
down €23,119 (-58.7%), from €39,407 to €16,288
- Intangible fixed assets -€14,286
down €14,286 (-18.9%), from €75,695 to €61,409
- Cash -€12,424
down €12,424 (-50.4%), from €24,630 to €12,206
mainly Other debts (-€31,282) and Tax, wage and social debts (-€17,856)
- Deferred charges and accrued income +€11,495
up €11,495 (+60.0%), from €19,153 to €30,647
- Receivables within one year +€5,174
up €5,174 (+1024.6%), from €505 to €5,679
of which Other amounts receivable: +€5,679
- Other debts -€31,282
down €31,282 (-47.4%), from €65,995 to €34,714
- Tax, wage and social debts -€17,856
down €17,856 (-82.6%), from €21,606 to €3,750
- Profit (loss) carried forward +€12,073
new in 2025: €12,073
- Trade debts +€2,434
up €2,434 (+168.1%), from €1,448 to €3,882
- Gross operating margin -€22,508
down €22,508 (-36.7%), from €61,356 to €38,848
- Taxes -€7,288
down €7,288 (-62.4%), from €11,676 to €4,388
- Financial income -€1,192
down €1,192 (-52.1%), from €2,286 to €1,094
- Other operating charges -€664
down €664 (-57.6%), from €1,152 to €489
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.
Cash bridge derived
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 | €164,930 | €129,917 | -€35,013 | -21.2% |
| Fixed assets | 21/28 | €81,236 | €65,097 | -€16,139 | -19.9% |
| Intangible fixed assets | 21 | €75,695 | €61,409 | -€14,286 | -18.9% |
| Tangible fixed assets | 22/27 | €5,541 | €3,688 | -€1,853 | -33.4% |
| Plant, machinery and equipment | 23 | €1,018 | €234 | -€784 | -77.0% |
| Furniture and vehicles | 24 | €4,523 | €3,454 | -€1,070 | -23.6% |
| Current assets | 29/58 | €83,694 | €64,821 | -€18,874 | -22.6% |
| Amounts receivable within one year | 40/41 | €505 | €5,679 | +€5,174 | +1024.6% |
| Trade receivables | 40 | €505 | €0 | -€505 | -100.0% |
| Other amounts receivable | 41 | - | €5,679 | +€5,679 | |
| Current investments | 50/53 | €39,407 | €16,288 | -€23,119 | -58.7% |
| Cash at bank and in hand | 54/58 | €24,630 | €12,206 | -€12,424 | -50.4% |
| Deferred charges and accrued income | 490/1 | €19,153 | €30,647 | +€11,495 | +60.0% |
| Total equity and liabilities | 10/49 | €164,930 | €129,917 | -€35,013 | -21.2% |
| Equity | 10/15 | €71,933 | €84,006 | +€12,073 | +16.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €68,933 | €68,933 | = | 0.0% |
| Distributable reserves | 133 | €68,933 | €68,933 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €12,073 | +€12,073 | |
| Amounts payable | 17/49 | €92,997 | €45,911 | -€47,086 | -50.6% |
| Amounts payable within one year | 42/48 | €89,049 | €42,346 | -€46,703 | -52.4% |
| Trade debts | 44 | €1,448 | €3,882 | +€2,434 | +168.1% |
| Suppliers | 440/4 | €1,448 | €3,882 | +€2,434 | +168.1% |
| Taxes, remuneration and social security | 45 | €21,606 | €3,750 | -€17,856 | -82.6% |
| Taxes | 450/3 | €21,606 | €3,750 | -€17,856 | -82.6% |
| Other amounts payable | 47/48 | €65,995 | €34,714 | -€31,282 | -47.4% |
| Accrued charges and deferred income | 492/3 | €3,948 | €3,565 | -€382 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,782 | €16,139 | +€357 | +2.3% |
| Other operating charges | 640/8 | €1,152 | €489 | -€664 | -57.6% |
| Gross operating margin | 9900 | €61,356 | €38,848 | -€22,508 | -36.7% |
| Operating profit (loss) | 9901 | €44,422 | €22,220 | -€22,201 | -50.0% |
| Financial income | 75/76B | €2,286 | €1,094 | -€1,192 | -52.1% |
| Recurring financial income | 75 | €2,286 | €1,094 | -€1,192 | -52.1% |
| Financial charges | 65/66B | €6,710 | €6,854 | +€143 | +2.1% |
| Recurring financial charges | 65 | €6,710 | €6,854 | +€143 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €39,998 | €16,461 | -€23,537 | -58.8% |
| Income taxes | 67/77 | €11,676 | €4,388 | -€7,288 | -62.4% |
| Profit (loss) for the period | 9904 | €28,322 | €12,073 | -€16,249 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,322 | €12,073 | -€16,249 | -57.4% |
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 9 October 2026 via checked.be.