Dentius: 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.
What changed
Dentius
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.7m
2024 · €2.9m-€142,327
Equity
€10.8m
2024 · €10.8m+€0
Cash
€1.6m
2024 · €838,850+€729,688
Balance sheet total
€74.9m
2024 · €55.3m+€19.7m
Largest movements
Assets
- Financial fixed assets +€10.2m
up €10.2m (+36.3%), from €28.0m to €38.2m
of which Affiliated companies: +€10.1m
- Receivables within one year +€3.8m
up €3.8m (+90.6%), from €4.1m to €7.9m
of which Trade receivables: +€4.3m
- Current investments +€2.7m
up €2.7m (+114.4%), from €2.4m to €5.1m
- Tangible fixed assets +€1.2m
up €1.2m (+11.7%), from €10.7m to €11.9m
of which Leasing and similar rights: +€974,864
- Intangible fixed assets +€852,301
up €852,301 (+12.5%), from €6.8m to €7.7m
Equity and liabilities
- Debts after one year +€15.2m
up €15.2m (+77.8%), from €19.6m to €34.8m
- Trade debts +€6.8m
up €6.8m (+44.5%), from €15.2m to €22.0m
- Other debts -€2.9m
down €2.9m (-50.3%), from €5.8m to €2.9m
Income statement
- Turnover +€6.6m
up €6.6m (+6.1%), from €106.9m to €113.5m
- Goods and materials +€3.1m
up €3.1m (+4.8%), from €65.9m to €69.0m
of which Purchases: +€3.2m
- Staff costs +€2.4m
up €2.4m (+13.5%), from €17.6m to €20.0m
- Financial charges +€1.4m
up €1.4m (+77.5%), from €1.8m to €3.2m
of which Financial charges: +€1.4m
- Services and other goods +€1.3m
up €1.3m (+5.9%), from €21.4m to €22.6m
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.
Result 2024
€2.9m
Turnover
+€6.6m
Other operating income
+€930,771
Goods and materials
-€3.1m
Services and other goods
-€1.3m
Staff costs
-€2.4m
Depreciation
-€173,350
Write-downs
-€11,079
Other operating charges
-€19,260
Other operating items
+€340,364
Financial income
+€449,184
Financial charges
-€1.4m
Taxes
-€39,536
Result 2025
€2.7m
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.
From operations
+€7.7m
Investment
-€19.7m
Financing
+€12.8m
Cash 2024
€838,850
From operations (derived)
+€7.7m
Net result for the year
+€2.7m
Depreciation
+€4.7m
Smaller working-capital items
+€30,359
Stocks and contracts
-€82,550
Receivables within one year
-€3.8m
Deferred charges and accrued income
-€127,208
Trade debts
+€6.8m
Tax, wage and social debts
+€94,301
Other debts
-€2.9m
Accrued charges and deferred income
+€230,856
Investment (derived)
-€19.7m
Investment in fixed assets (net)
-€17.0m
Current investments
-€2.7m
Financing
+€12.8m
Debts after one year
+€15.2m
Current portion of long-term debt
+€280,089
Contributions, distributions and other
-€2.7m
Cash 2025
€1.6m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,261,533 | €74,940,094 | +€19.7m | +35.6% |
| Formation expenses | 20 | - | €1,093 | +€1,093 | |
| Fixed assets | 21/28 | €45,533,746 | €57,801,627 | +€12.3m | +26.9% |
| Intangible fixed assets | 21 | €6,843,934 | €7,696,236 | +€852,301 | +12.5% |
| Tangible fixed assets | 22/27 | €10,653,449 | €11,902,342 | +€1.2m | +11.7% |
| Plant, machinery and equipment | 23 | €3,411,280 | €3,327,645 | -€83,635 | -2.5% |
| Furniture and vehicles | 24 | €371,747 | €305,129 | -€66,618 | -17.9% |
| Leasing and similar rights | 25 | €3,407,331 | €4,382,195 | +€974,864 | +28.6% |
| Other tangible fixed assets | 26 | €2,784,323 | €3,215,556 | +€431,234 | +15.5% |
| Assets under construction and advance payments | 27 | €678,769 | €671,817 | -€6,952 | -1.0% |
| Financial fixed assets | 28 | €28,036,362 | €38,203,049 | +€10.2m | +36.3% |
| Affiliated companies | 280/1 | €28,020,581 | €38,144,647 | +€10.1m | +36.1% |
| Participating interests | 280 | €9,804,948 | €12,504,805 | +€2.7m | +27.5% |
| Amounts receivable | 281 | €18,215,632 | €25,639,843 | +€7.4m | +40.8% |
| Other financial fixed assets | 284/8 | €15,782 | €58,402 | +€42,620 | +270.1% |
| Amounts receivable and cash guarantees | 285/8 | €15,782 | €58,402 | +€42,620 | +270.1% |
| Current assets | 29/58 | €9,727,787 | €17,137,374 | +€7.4m | +76.2% |
| Amounts receivable after more than one year | 29 | €218,535 | €200,804 | -€17,731 | -8.1% |
| Other amounts receivable | 291 | €218,535 | €200,804 | -€17,731 | -8.1% |
| Stocks and contracts in progress | 3 | €867,052 | €949,602 | +€82,550 | +9.5% |
| Stocks | 30/36 | €867,052 | €949,602 | +€82,550 | +9.5% |
| Goods purchased for resale | 34 | €867,052 | €949,602 | +€82,550 | +9.5% |
| Amounts receivable within one year | 40/41 | €4,146,735 | €7,902,533 | +€3.8m | +90.6% |
| Trade receivables | 40 | €3,324,126 | €7,658,048 | +€4.3m | +130.4% |
| Other amounts receivable | 41 | €822,609 | €244,485 | -€578,124 | -70.3% |
| Current investments | 50/53 | €2,388,958 | €5,121,032 | +€2.7m | +114.4% |
| Other investments | 51/53 | €2,388,958 | €5,121,032 | +€2.7m | +114.4% |
| Cash at bank and in hand | 54/58 | €838,850 | €1,568,538 | +€729,688 | +87.0% |
| Deferred charges and accrued income | 490/1 | €1,267,657 | €1,394,865 | +€127,208 | +10.0% |
| Total equity and liabilities | 10/49 | €55,261,533 | €74,940,094 | +€19.7m | +35.6% |
| Equity | 10/15 | €10,807,062 | €10,807,062 | +€0 | 0.0% |
| Contributions | 10/11 | €6,099,965 | €6,099,965 | +€0 | 0.0% |
| Reserves | 13 | €3,335,527 | €3,335,527 | = | 0.0% |
| Non-distributable reserves | 130/1 | €356,857 | €356,857 | = | 0.0% |
| Reserves not available under the articles | 1311 | €127,243 | €127,243 | = | 0.0% |
| Other | 1319 | €229,614 | €229,614 | = | 0.0% |
| Tax-exempt reserves | 132 | €272,654 | €272,654 | = | 0.0% |
| Distributable reserves | 133 | €2,706,016 | €2,706,016 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,371,570 | €1,371,570 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €12,628 | +€12,628 | |
| Deferred taxes | 168 | - | €12,628 | +€12,628 | |
| Amounts payable | 17/49 | €44,454,471 | €64,120,404 | +€19.7m | +44.2% |
| Amounts payable after more than one year | 17 | €19,580,792 | €34,812,734 | +€15.2m | +77.8% |
| Financial debts | 170/4 | €19,580,792 | €34,812,734 | +€15.2m | +77.8% |
| Leasing and similar obligations | 172 | €2,240,406 | €3,039,001 | +€798,595 | +35.6% |
| Credit institutions | 173 | €279,529 | €213,743 | -€65,786 | -23.5% |
| Other loans | 174 | €17,060,857 | €31,559,989 | +€14.5m | +85.0% |
| Amounts payable within one year | 42/48 | €24,535,771 | €28,738,907 | +€4.2m | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €1,073,770 | €1,353,858 | +€280,089 | +26.1% |
| Trade debts | 44 | €15,209,938 | €21,980,644 | +€6.8m | +44.5% |
| Suppliers | 440/4 | €15,209,938 | €21,980,644 | +€6.8m | +44.5% |
| Advances received on contracts in progress | 46 | €60 | €60 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,402,764 | €2,497,065 | +€94,301 | +3.9% |
| Taxes | 450/3 | €338,610 | €199,940 | -€138,671 | -41.0% |
| Remuneration and social security | 454/9 | €2,064,154 | €2,297,125 | +€232,972 | +11.3% |
| Other amounts payable | 47/48 | €5,849,240 | €2,907,279 | -€2.9m | -50.3% |
| Accrued charges and deferred income | 492/3 | €337,907 | €568,763 | +€230,856 | +68.3% |
| Operating income | 70/76A | €114,872,830 | €122,547,874 | +€7.7m | +6.7% |
| Turnover | 70 | €106,919,298 | €113,477,978 | +€6.6m | +6.1% |
| Other operating income | 74 | €7,914,976 | €8,845,747 | +€930,771 | +11.8% |
| Non-recurring operating income | 76A | €38,555 | €224,149 | +€185,594 | +481.4% |
| Operating charges | 60/66A | €110,702,982 | €117,535,738 | +€6.8m | +6.2% |
| Goods for resale, raw materials and consumables | 60 | €65,899,088 | €69,042,127 | +€3.1m | +4.8% |
| Purchases | 600/8 | €65,883,019 | €69,121,583 | +€3.2m | +4.9% |
| Change in stocks: decrease (increase) | 609 | €16,069 | -€79,456 | -€95,525 | |
| Services and other goods | 61 | €21,369,836 | €22,637,709 | +€1.3m | +5.9% |
| Remuneration, social security and pensions | 62 | €17,611,470 | €19,984,396 | +€2.4m | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,561,009 | €4,734,359 | +€173,350 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €289,943 | €301,022 | +€11,079 | +3.8% |
| Other operating charges | 640/8 | €469,878 | €489,138 | +€19,260 | +4.1% |
| Non-recurring operating charges | 66A | €501,757 | €346,987 | -€154,770 | -30.8% |
| Operating profit (loss) | 9901 | €4,169,848 | €5,012,136 | +€842,288 | +20.2% |
| Financial income | 75/76B | €613,410 | €1,062,594 | +€449,184 | +73.2% |
| Recurring financial income | 75 | €613,410 | €1,062,594 | +€449,184 | +73.2% |
| Income from financial fixed assets | 750 | - | €388,597 | +€388,597 | |
| Income from current assets | 751 | €612,318 | €668,522 | +€56,204 | +9.2% |
| Other financial income | 752/9 | €1,092 | €5,475 | +€4,383 | +401.4% |
| Financial charges | 65/66B | €1,800,066 | €3,194,330 | +€1.4m | +77.5% |
| Recurring financial charges | 65 | €1,799,173 | €3,194,330 | +€1.4m | +77.5% |
| Debt charges | 650 | €1,295,326 | €2,574,467 | +€1.3m | +98.8% |
| Other financial charges | 652/9 | €503,847 | €619,863 | +€116,017 | +23.0% |
| Non-recurring financial charges | 66B | €893 | €0 | -€893 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €2,983,191 | €2,880,399 | -€102,792 | -3.4% |
| Income taxes | 67/77 | €132,088 | €171,624 | +€39,536 | +29.9% |
| Taxes | 670/3 | €132,088 | €171,624 | +€39,536 | +29.9% |
| Profit (loss) for the period | 9904 | €2,851,103 | €2,708,776 | -€142,327 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,851,103 | €2,708,776 | -€142,327 | -5.0% |
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 7 October 2026 via checked.be.