DENTODEL: 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.
DENTODEL
Largest movements
- Cash +€31,723
up €31,723 (+29.6%), from €107,329 to €139,052
mainly Net result for the year (+€45,843) and Deferred charges and accrued income (+€3,988)
- Receivables within one year +€4,078
new in 2025: €4,078
- Deferred charges and accrued income -€3,988
down €3,988 (-69.4%), from €5,743 to €1,755
- Reserves +€45,843
up €45,843 (+57.4%), from €79,832 to €125,675
- Tax, wage and social debts -€7,555
down €7,555 (-33.6%), from €22,493 to €14,938
of which Taxes: -€7,555
- Trade debts -€4,357
down €4,357 (-72.7%), from €5,993 to €1,635
- Other debts -€2,864
down €2,864 (-100.0%), from €2,864 to €0
- Gross operating margin -€7,520
down €7,520 (-10.7%), from €70,195 to €62,675
- Taxes -€1,120
down €1,120 (-8.7%), from €12,938 to €11,818
- Financial charges -€1,033
down €1,033 (-26.4%), from €3,908 to €2,875
- Other operating charges -€964
down €964 (-39.6%), from €2,434 to €1,470
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 | €115,182 | €146,248 | +€31,067 | +27.0% |
| Formation expenses | 20 | €982 | €692 | -€290 | -29.5% |
| Fixed assets | 21/28 | €1,127 | €671 | -€456 | -40.5% |
| Tangible fixed assets | 22/27 | €1,127 | €671 | -€456 | -40.5% |
| Furniture and vehicles | 24 | €1,127 | €671 | -€456 | -40.5% |
| Current assets | 29/58 | €113,072 | €144,886 | +€31,813 | +28.1% |
| Amounts receivable within one year | 40/41 | - | €4,078 | +€4,078 | |
| Other amounts receivable | 41 | - | €4,078 | +€4,078 | |
| Cash at bank and in hand | 54/58 | €107,329 | €139,052 | +€31,723 | +29.6% |
| Deferred charges and accrued income | 490/1 | €5,743 | €1,755 | -€3,988 | -69.4% |
| Total equity and liabilities | 10/49 | €115,182 | €146,248 | +€31,067 | +27.0% |
| Equity | 10/15 | €83,832 | €129,675 | +€45,843 | +54.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €79,832 | €125,675 | +€45,843 | +57.4% |
| Distributable reserves | 133 | €79,832 | €125,675 | +€45,843 | +57.4% |
| Amounts payable | 17/49 | €31,349 | €16,573 | -€14,776 | -47.1% |
| Amounts payable within one year | 42/48 | €31,349 | €16,573 | -€14,776 | -47.1% |
| Trade debts | 44 | €5,993 | €1,635 | -€4,357 | -72.7% |
| Suppliers | 440/4 | €5,993 | €1,635 | -€4,357 | -72.7% |
| Taxes, remuneration and social security | 45 | €22,493 | €14,938 | -€7,555 | -33.6% |
| Taxes | 450/3 | €20,493 | €12,938 | -€7,555 | -36.9% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,864 | €0 | -€2,864 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €532 | €746 | +€214 | +40.3% |
| Other operating charges | 640/8 | €2,434 | €1,470 | -€964 | -39.6% |
| Gross operating margin | 9900 | €70,195 | €62,675 | -€7,520 | -10.7% |
| Operating profit (loss) | 9901 | €67,229 | €60,458 | -€6,771 | -10.1% |
| Financial income | 75/76B | - | €78 | +€78 | |
| Recurring financial income | 75 | - | €78 | +€78 | |
| Financial charges | 65/66B | €3,908 | €2,875 | -€1,033 | -26.4% |
| Recurring financial charges | 65 | €3,908 | €2,875 | -€1,033 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €63,321 | €57,661 | -€5,660 | -8.9% |
| Income taxes | 67/77 | €12,938 | €11,818 | -€1,120 | -8.7% |
| Profit (loss) for the period | 9904 | €50,383 | €45,843 | -€4,540 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,383 | €45,843 | -€4,540 | -9.0% |
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 2 October 2026 via checked.be.