DENTIX: 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.
DENTIX
Largest movements
- Cash +€218,182
up €218,182 (+332.6%), from €65,607 to €283,789
mainly Net result for the year (+€368,767) and Depreciation (+€202,203)
- Current investments -€190,000
down €190,000 (-100.0%), from €190,000 to €0
- Tangible fixed assets -€177,336
down €177,336 (-5.2%), from €3.4m to €3.3m
of which Land and buildings: -€142,078
- Other debts -€424,268
down €424,268 (-100.0%), from €424,268 to €0
- Reserves +€368,767
up €368,767 (+20.5%), from €1.8m to €2.2m
of which Distributable reserves: +€368,767
- Debts after one year -€94,473
down €94,473 (-7.5%), from €1.3m to €1.2m
- Accrued charges and deferred income +€38,561
up €38,561, from €0 to €38,561
- Depreciation -€61,119
down €61,119 (-23.2%), from €263,322 to €202,203
- Gross operating margin +€41,108
up €41,108 (+4.7%), from €870,550 to €911,658
- Taxes +€29,874
up €29,874 (+20.8%), from €143,528 to €173,402
- Staff costs +€20,334
up €20,334 (+28.6%), from €71,047 to €91,380
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 | €3,731,991 | €3,617,799 | -€114,192 | -3.1% |
| Fixed assets | 21/28 | €3,429,462 | €3,252,125 | -€177,336 | -5.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €3,429,462 | €3,252,125 | -€177,336 | -5.2% |
| Land and buildings | 22 | €3,200,899 | €3,058,821 | -€142,078 | -4.4% |
| Plant, machinery and equipment | 23 | €70,066 | €64,870 | -€5,196 | -7.4% |
| Furniture and vehicles | 24 | €35,115 | €31,953 | -€3,163 | -9.0% |
| Leasing and similar rights | 25 | €119,392 | €92,492 | -€26,900 | -22.5% |
| Other tangible fixed assets | 26 | €3,990 | €3,990 | = | 0.0% |
| Current assets | 29/58 | €302,529 | €365,674 | +€63,145 | +20.9% |
| Amounts receivable within one year | 40/41 | €41,278 | €75,888 | +€34,610 | +83.8% |
| Trade receivables | 40 | €308 | €1,555 | +€1,247 | +404.9% |
| Other amounts receivable | 41 | €40,970 | €74,334 | +€33,363 | +81.4% |
| Current investments | 50/53 | €190,000 | €0 | -€190,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €65,607 | €283,789 | +€218,182 | +332.6% |
| Deferred charges and accrued income | 490/1 | €5,644 | €5,996 | +€352 | +6.2% |
| Total equity and liabilities | 10/49 | €3,731,991 | €3,617,799 | -€114,192 | -3.1% |
| Equity | 10/15 | €1,818,239 | €2,187,006 | +€368,767 | +20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,799,639 | €2,168,406 | +€368,767 | +20.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,799,639 | €2,168,406 | +€368,767 | +20.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,913,752 | €1,430,793 | -€482,958 | -25.2% |
| Amounts payable after more than one year | 17 | €1,252,128 | €1,157,656 | -€94,473 | -7.5% |
| Financial debts | 170/4 | €1,252,128 | €1,157,656 | -€94,473 | -7.5% |
| Amounts payable within one year | 42/48 | €661,624 | €234,577 | -€427,047 | -64.5% |
| Current portion of amounts payable after more than one year | 42 | €105,844 | €99,620 | -€6,223 | -5.9% |
| Financial debts | 43 | €44,635 | €45,965 | +€1,330 | +3.0% |
| Credit institutions | 430/8 | €44,635 | €45,965 | +€1,330 | +3.0% |
| Trade debts | 44 | €15,485 | €37,148 | +€21,663 | +139.9% |
| Suppliers | 440/4 | €15,485 | €37,148 | +€21,663 | +139.9% |
| Taxes, remuneration and social security | 45 | €71,393 | €51,843 | -€19,549 | -27.4% |
| Taxes | 450/3 | €62,171 | €43,326 | -€18,846 | -30.3% |
| Remuneration and social security | 454/9 | €9,221 | €8,518 | -€704 | -7.6% |
| Other amounts payable | 47/48 | €424,268 | €0 | -€424,268 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €38,561 | +€38,561 | |
| Non-recurring operating income | 76A | €17,500 | €0 | -€17,500 | -100.0% |
| Remuneration, social security and pensions | 62 | €71,047 | €91,380 | +€20,334 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €263,322 | €202,203 | -€61,119 | -23.2% |
| Other operating charges | 640/8 | €20,003 | €19,245 | -€758 | -3.8% |
| Gross operating margin | 9900 | €870,550 | €911,658 | +€41,108 | +4.7% |
| Operating profit (loss) | 9901 | €516,178 | €598,830 | +€82,652 | +16.0% |
| Financial income | 75/76B | €5,841 | €2,615 | -€3,226 | -55.2% |
| Recurring financial income | 75 | €5,841 | €2,615 | -€3,226 | -55.2% |
| Financial charges | 65/66B | €67,450 | €59,276 | -€8,173 | -12.1% |
| Recurring financial charges | 65 | €67,450 | €59,276 | -€8,173 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €454,570 | €542,169 | +€87,598 | +19.3% |
| Income taxes | 67/77 | €143,528 | €173,402 | +€29,874 | +20.8% |
| Profit (loss) for the period | 9904 | €311,042 | €368,767 | +€57,725 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €311,042 | €368,767 | +€57,725 | +18.6% |
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 8 October 2026 via checked.be.