DENTISTIC: what changed
Two fiscal 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.
DENTISTIC
Largest movements
- Tangible fixed assets -€78,513
down €78,513 (-7.3%), from €1.1m to €997,106
of which Land and buildings: -€39,388
- Other debts +€85,028
up €85,028 (+121.3%), from €70,113 to €155,140
- Trade debts -€75,028
down €75,028 (-97.0%), from €77,316 to €2,288
- Debts after one year -€67,186
down €67,186 (-8.0%), from €841,694 to €774,509
- Gross operating margin +€83,666
up €83,666 (+311.3%), from €26,880 to €110,546
- Depreciation +€18,178
up €18,178 (+29.4%), from €61,856 to €80,035
- Financial charges +€3,233
up €3,233 (+9.7%), from €33,295 to €36,528
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 | €1,091,904 | €1,011,215 | -€80,688 | -7.4% |
| Fixed assets | 21/28 | €1,075,619 | €997,106 | -€78,513 | -7.3% |
| Tangible fixed assets | 22/27 | €1,075,619 | €997,106 | -€78,513 | -7.3% |
| Land and buildings | 22 | €843,618 | €804,230 | -€39,388 | -4.7% |
| Plant, machinery and equipment | 23 | €200,308 | €178,826 | -€21,482 | -10.7% |
| Furniture and vehicles | 24 | €31,693 | €14,051 | -€17,643 | -55.7% |
| Current assets | 29/58 | €16,285 | €14,110 | -€2,175 | -13.4% |
| Cash at bank and in hand | 54/58 | €16,285 | €14,110 | -€2,175 | -13.4% |
| Total equity and liabilities | 10/49 | €1,091,904 | €1,011,215 | -€80,688 | -7.4% |
| Equity | 10/15 | €21,543 | €11,103 | -€10,440 | -48.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €90,370 | €90,370 | = | 0.0% |
| Distributable reserves | 133 | €90,370 | €90,370 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,827 | -€82,267 | -€10,440 | -14.5% |
| Amounts payable | 17/49 | €1,070,360 | €1,000,112 | -€70,248 | -6.6% |
| Amounts payable after more than one year | 17 | €841,694 | €774,509 | -€67,186 | -8.0% |
| Financial debts | 170/4 | €841,694 | €774,509 | -€67,186 | -8.0% |
| Amounts payable within one year | 42/48 | €228,666 | €225,604 | -€3,062 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €75,548 | €67,186 | -€8,362 | -11.1% |
| Trade debts | 44 | €77,316 | €2,288 | -€75,028 | -97.0% |
| Suppliers | 440/4 | €77,316 | €2,288 | -€75,028 | -97.0% |
| Taxes, remuneration and social security | 45 | €5,690 | €990 | -€4,700 | -82.6% |
| Taxes | 450/3 | €5,690 | €990 | -€4,700 | -82.6% |
| Other amounts payable | 47/48 | €70,113 | €155,140 | +€85,028 | +121.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,856 | €80,035 | +€18,178 | +29.4% |
| Other operating charges | 640/8 | €3,381 | €4,311 | +€931 | +27.5% |
| Gross operating margin | 9900 | €26,880 | €110,546 | +€83,666 | +311.3% |
| Operating profit (loss) | 9901 | -€38,357 | €26,200 | +€64,557 | |
| Financial income | 75/76B | €3 | €49 | +€45 | +1425.2% |
| Recurring financial income | 75 | €3 | €49 | +€45 | +1425.2% |
| Financial charges | 65/66B | €33,295 | €36,528 | +€3,233 | +9.7% |
| Recurring financial charges | 65 | €33,295 | €36,528 | +€3,233 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€71,648 | -€10,279 | +€61,369 | +85.7% |
| Income taxes | 67/77 | €178 | €161 | -€17 | -9.5% |
| Profit (loss) for the period | 9904 | -€71,827 | -€10,440 | +€61,386 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,827 | -€10,440 | +€61,386 | +85.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.