DENTOBRAINE: 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.
DENTOBRAINE
Largest movements
- Tangible fixed assets -€65,673
down €65,673 (-9.6%), from €682,810 to €617,137
- Cash +€29,221
up €29,221 (+36.8%), from €79,478 to €108,699
mainly Depreciation (+€89,047) and Net result for the year (+€40,789)
- Deferred charges and accrued income -€24,118
no longer reported in 2025 (was €24,118)
- Debts after one year -€72,917
down €72,917 (-17.2%), from €423,564 to €350,647
- Reserves +€40,789
up €40,789 (+39.0%), from €104,720 to €145,510
- Accrued charges and deferred income -€34,923
no longer reported in 2025 (was €34,923)
- Tax, wage and social debts +€9,194
up €9,194 (+49.3%), from €18,632 to €27,826
of which Taxes: +€5,227
- Gross operating margin +€47,983
up €47,983 (+22.3%), from €214,963 to €262,946
- Staff costs +€19,719
up €19,719 (+26.0%), from €75,949 to €95,669
- Depreciation +€11,937
up €11,937 (+15.5%), from €77,110 to €89,047
- Taxes +€6,573
up €6,573 (+77.7%), from €8,462 to €15,035
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 | €792,290 | €731,747 | -€60,543 | -7.6% |
| Fixed assets | 21/28 | €682,810 | €617,137 | -€65,673 | -9.6% |
| Tangible fixed assets | 22/27 | €682,810 | €617,137 | -€65,673 | -9.6% |
| Land and buildings | 22 | €543,123 | €526,382 | -€16,740 | -3.1% |
| Plant, machinery and equipment | 23 | €60,547 | €41,853 | -€18,694 | -30.9% |
| Furniture and vehicles | 24 | €12,971 | €10,941 | -€2,030 | -15.7% |
| Leasing and similar rights | 25 | €66,170 | €37,961 | -€28,209 | -42.6% |
| Current assets | 29/58 | €109,479 | €114,610 | +€5,130 | +4.7% |
| Amounts receivable within one year | 40/41 | €5,884 | €5,911 | +€27 | +0.5% |
| Trade receivables | 40 | €4,346 | €5,911 | +€1,564 | +36.0% |
| Other amounts receivable | 41 | €1,538 | - | -€1,538 | |
| Cash at bank and in hand | 54/58 | €79,478 | €108,699 | +€29,221 | +36.8% |
| Deferred charges and accrued income | 490/1 | €24,118 | - | -€24,118 | |
| Total equity and liabilities | 10/49 | €792,290 | €731,747 | -€60,543 | -7.6% |
| Equity | 10/15 | €124,720 | €165,510 | +€40,789 | +32.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €104,720 | €145,510 | +€40,789 | +39.0% |
| Distributable reserves | 133 | €104,720 | €145,510 | +€40,789 | +39.0% |
| Amounts payable | 17/49 | €667,569 | €566,237 | -€101,332 | -15.2% |
| Amounts payable after more than one year | 17 | €423,564 | €350,647 | -€72,917 | -17.2% |
| Financial debts | 170/4 | €423,564 | €350,647 | -€72,917 | -17.2% |
| Amounts payable within one year | 42/48 | €209,082 | €215,591 | +€6,508 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €71,926 | €69,007 | -€2,919 | -4.1% |
| Financial debts | 43 | €384 | €234 | -€150 | -39.1% |
| Credit institutions | 430/8 | €384 | €234 | -€150 | -39.1% |
| Trade debts | 44 | - | €578 | +€578 | |
| Suppliers | 440/4 | - | €578 | +€578 | |
| Taxes, remuneration and social security | 45 | €18,632 | €27,826 | +€9,194 | +49.3% |
| Taxes | 450/3 | €2,397 | €7,625 | +€5,227 | +218.0% |
| Remuneration and social security | 454/9 | €16,235 | €20,201 | +€3,966 | +24.4% |
| Other amounts payable | 47/48 | €118,140 | €117,946 | -€194 | -0.2% |
| Accrued charges and deferred income | 492/3 | €34,923 | - | -€34,923 | |
| Non-recurring operating income | 76A | €6,263 | - | -€6,263 | |
| Remuneration, social security and pensions | 62 | €75,949 | €95,669 | +€19,719 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,110 | €89,047 | +€11,937 | +15.5% |
| Other operating charges | 640/8 | €7,080 | €6,634 | -€445 | -6.3% |
| Gross operating margin | 9900 | €214,963 | €262,946 | +€47,983 | +22.3% |
| Operating profit (loss) | 9901 | €54,824 | €71,596 | +€16,772 | +30.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €16,168 | €15,772 | -€396 | -2.4% |
| Recurring financial charges | 65 | €16,168 | €15,772 | -€396 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €38,657 | €55,824 | +€17,167 | +44.4% |
| Income taxes | 67/77 | €8,462 | €15,035 | +€6,573 | +77.7% |
| Profit (loss) for the period | 9904 | €30,194 | €40,789 | +€10,595 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,194 | €40,789 | +€10,595 | +35.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.