DENTLIFE: 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.
DENTLIFE
Largest movements
- Cash +€69,643
up €69,643 (+32.0%), from €217,618 to €287,261
mainly Net result for the year (+€75,698) and Depreciation (+€17,261)
- Tangible fixed assets -€17,261
down €17,261 (-23.4%), from €73,822 to €56,561
- Receivables within one year +€5,057
up €5,057 (+173.6%), from €2,913 to €7,970
of which Trade receivables: +€4,934
- Reserves +€75,698
up €75,698 (+34.6%), from €218,952 to €294,650
- Debts after one year -€20,705
down €20,705 (-47.0%), from €44,048 to €23,343
- Gross operating margin +€13,096
up €13,096 (+12.6%), from €103,573 to €116,668
- Taxes +€3,215
up €3,215 (+19.0%), from €16,961 to €20,177
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 | €309,289 | €365,781 | +€56,492 | +18.3% |
| Fixed assets | 21/28 | €73,822 | €56,561 | -€17,261 | -23.4% |
| Tangible fixed assets | 22/27 | €73,822 | €56,561 | -€17,261 | -23.4% |
| Furniture and vehicles | 24 | €73,822 | €56,561 | -€17,261 | -23.4% |
| Current assets | 29/58 | €235,467 | €309,220 | +€73,753 | +31.3% |
| Amounts receivable within one year | 40/41 | €2,913 | €7,970 | +€5,057 | +173.6% |
| Trade receivables | 40 | €2,913 | €7,847 | +€4,934 | +169.4% |
| Other amounts receivable | 41 | €0 | €123 | +€123 | |
| Cash at bank and in hand | 54/58 | €217,618 | €287,261 | +€69,643 | +32.0% |
| Deferred charges and accrued income | 490/1 | €14,936 | €13,989 | -€947 | -6.3% |
| Total equity and liabilities | 10/49 | €309,289 | €365,781 | +€56,492 | +18.3% |
| Equity | 10/15 | €237,552 | €313,250 | +€75,698 | +31.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €218,952 | €294,650 | +€75,698 | +34.6% |
| Distributable reserves | 133 | €218,952 | €294,650 | +€75,698 | +34.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,736 | €52,531 | -€19,205 | -26.8% |
| Amounts payable after more than one year | 17 | €44,048 | €23,343 | -€20,705 | -47.0% |
| Financial debts | 170/4 | €44,048 | €23,343 | -€20,705 | -47.0% |
| Amounts payable within one year | 42/48 | €27,688 | €29,188 | +€1,500 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €19,928 | €20,705 | +€777 | +3.9% |
| Trade debts | 44 | €1,412 | €1,437 | +€25 | +1.8% |
| Suppliers | 440/4 | €1,412 | €1,437 | +€25 | +1.8% |
| Taxes, remuneration and social security | 45 | €3,461 | €2,500 | -€961 | -27.8% |
| Taxes | 450/3 | €961 | €0 | -€961 | -100.0% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,887 | €4,546 | +€1,659 | +57.4% |
| Non-recurring operating income | 76A | €9,000 | €0 | -€9,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,904 | €17,261 | +€357 | +2.1% |
| Other operating charges | 640/8 | €793 | €1,019 | +€226 | +28.5% |
| Gross operating margin | 9900 | €103,573 | €116,668 | +€13,096 | +12.6% |
| Operating profit (loss) | 9901 | €85,876 | €98,388 | +€12,513 | +14.6% |
| Financial income | 75/76B | €0 | €150 | +€150 | |
| Recurring financial income | 75 | €0 | €150 | +€150 | |
| Financial charges | 65/66B | €2,952 | €2,664 | -€288 | -9.8% |
| Recurring financial charges | 65 | €2,952 | €2,664 | -€288 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €82,923 | €95,874 | +€12,951 | +15.6% |
| Income taxes | 67/77 | €16,961 | €20,177 | +€3,215 | +19.0% |
| Profit (loss) for the period | 9904 | €65,962 | €75,698 | +€9,735 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,962 | €75,698 | +€9,735 | +14.8% |
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 5 October 2026 via checked.be.