DentiVi: 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.
DentiVi
Largest movements
- Cash +€13,935
up €13,935 (+9.0%), from €155,302 to €169,237
mainly Net result for the year (+€65,831) and Other debts (+€6,701)
- Intangible fixed assets -€3,500
down €3,500 (-14.3%), from €24,500 to €21,000
- Receivables within one year +€2,912
up €2,912 (+44.0%), from €6,621 to €9,533
- Other debts +€6,701
up €6,701 (+14.9%), from €44,963 to €51,664
- Profit (loss) carried forward +€5,831
up €5,831 (+119%), from €4,900 to €10,731
- Gross operating margin +€18,954
up €18,954 (+26.6%), from €71,123 to €90,077
- Taxes +€3,710
up €3,710 (+27.7%), from €13,379 to €17,089
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 | €190,297 | €203,195 | +€12,898 | +6.8% |
| Fixed assets | 21/28 | €27,879 | €24,076 | -€3,803 | -13.6% |
| Intangible fixed assets | 21 | €24,500 | €21,000 | -€3,500 | -14.3% |
| Tangible fixed assets | 22/27 | €3,379 | €3,076 | -€303 | -9.0% |
| Furniture and vehicles | 24 | €3,379 | €3,076 | -€303 | -9.0% |
| Current assets | 29/58 | €162,418 | €179,119 | +€16,701 | +10.3% |
| Amounts receivable within one year | 40/41 | €6,621 | €9,533 | +€2,912 | +44.0% |
| Other amounts receivable | 41 | €6,621 | €9,533 | +€2,912 | +44.0% |
| Cash at bank and in hand | 54/58 | €155,302 | €169,237 | +€13,935 | +9.0% |
| Deferred charges and accrued income | 490/1 | €495 | €349 | -€146 | -29.5% |
| Total equity and liabilities | 10/49 | €190,297 | €203,195 | +€12,898 | +6.8% |
| Equity | 10/15 | €134,900 | €140,731 | +€5,831 | +4.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €120,000 | €120,000 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,900 | €10,731 | +€5,831 | +119% |
| Amounts payable | 17/49 | €55,397 | €62,464 | +€7,067 | +12.8% |
| Amounts payable within one year | 42/48 | €55,397 | €62,464 | +€7,067 | +12.8% |
| Trade debts | 44 | €1,080 | - | -€1,080 | |
| Suppliers | 440/4 | €1,080 | - | -€1,080 | |
| Taxes, remuneration and social security | 45 | €9,354 | €10,800 | +€1,446 | +15.5% |
| Taxes | 450/3 | €9,354 | €10,800 | +€1,446 | +15.5% |
| Other amounts payable | 47/48 | €44,963 | €51,664 | +€6,701 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,236 | €5,133 | -€103 | -2.0% |
| Other operating charges | 640/8 | €349 | €760 | +€411 | +118% |
| Gross operating margin | 9900 | €71,123 | €90,077 | +€18,954 | +26.6% |
| Operating profit (loss) | 9901 | €65,538 | €84,184 | +€18,646 | +28.5% |
| Financial income | 75/76B | €60 | - | -€60 | |
| Recurring financial income | 75 | €60 | - | -€60 | |
| Financial charges | 65/66B | €1,546 | €1,264 | -€282 | -18.2% |
| Recurring financial charges | 65 | €1,546 | €1,264 | -€282 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €64,052 | €82,920 | +€18,868 | +29.5% |
| Income taxes | 67/77 | €13,379 | €17,089 | +€3,710 | +27.7% |
| Profit (loss) for the period | 9904 | €50,673 | €65,831 | +€15,158 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,673 | €65,831 | +€15,158 | +29.9% |
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 14 October 2026 via checked.be.