DENTOFFICE: 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.
DENTOFFICE
Largest movements
- Current investments +€232,603
up €232,603 (+30.0%), from €775,339 to €1.0m
- Receivables within one year -€80,609
down €80,609 (-42.2%), from €190,967 to €110,358
of which Other amounts receivable: -€154,782
- Cash -€45,834
down €45,834 (-15.5%), from €296,168 to €250,334
mainly Current investments (-€232,603) and Contributions, distributions and other (-€221,660)
- Tangible fixed assets -€36,872
down €36,872 (-25.4%), from €145,220 to €108,348
- Deferred charges and accrued income +€26,977
up €26,977 (+290.6%), from €9,282 to €36,260
- Reserves +€98,993
up €98,993 (+10.1%), from €983,714 to €1.1m
of which Distributable reserves: +€100,420
- Other debts +€90,777
up €90,777, from €0 to €90,777
- Short-term financial debts -€50,197
down €50,197 (-100.0%), from €50,197 to €0
- Debts after one year -€43,117
down €43,117 (-34.3%), from €125,824 to €82,707
- Tax, wage and social debts +€21,101
up €21,101 (+35.5%), from €59,366 to €80,466
of which Taxes: +€19,357
- Gross operating margin +€118,473
up €118,473 (+27.7%), from €427,714 to €546,187
- Taxes +€37,666
up €37,666 (+32.0%), from €117,616 to €155,282
- Staff costs -€6,539
down €6,539 (-18.7%), from €34,971 to €28,432
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 | €1,583,119 | €1,678,811 | +€95,692 | +6.0% |
| Fixed assets | 21/28 | €311,363 | €273,917 | -€37,446 | -12.0% |
| Intangible fixed assets | 21 | €1,143 | €569 | -€574 | -50.2% |
| Tangible fixed assets | 22/27 | €145,220 | €108,348 | -€36,872 | -25.4% |
| Plant, machinery and equipment | 23 | €36,201 | €23,563 | -€12,638 | -34.9% |
| Furniture and vehicles | 24 | €36,548 | €21,025 | -€15,523 | -42.5% |
| Other tangible fixed assets | 26 | €72,471 | €63,761 | -€8,710 | -12.0% |
| Financial fixed assets | 28 | €165,000 | €165,000 | = | 0.0% |
| Current assets | 29/58 | €1,271,756 | €1,404,893 | +€133,137 | +10.5% |
| Amounts receivable within one year | 40/41 | €190,967 | €110,358 | -€80,609 | -42.2% |
| Trade receivables | 40 | €15,075 | €89,248 | +€74,173 | +492.0% |
| Other amounts receivable | 41 | €175,892 | €21,110 | -€154,782 | -88.0% |
| Current investments | 50/53 | €775,339 | €1,007,942 | +€232,603 | +30.0% |
| Cash at bank and in hand | 54/58 | €296,168 | €250,334 | -€45,834 | -15.5% |
| Deferred charges and accrued income | 490/1 | €9,282 | €36,260 | +€26,977 | +290.6% |
| Total equity and liabilities | 10/49 | €1,583,119 | €1,678,811 | +€95,692 | +6.0% |
| Equity | 10/15 | €1,182,314 | €1,281,307 | +€98,993 | +8.4% |
| Contributions | 10/11 | €198,600 | €198,600 | = | 0.0% |
| Reserves | 13 | €983,714 | €1,082,707 | +€98,993 | +10.1% |
| Tax-exempt reserves | 132 | €2,115 | €689 | -€1,427 | -67.4% |
| Distributable reserves | 133 | €981,599 | €1,082,019 | +€100,420 | +10.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €705 | €230 | -€476 | -67.4% |
| Deferred taxes | 168 | €705 | €230 | -€476 | -67.4% |
| Amounts payable | 17/49 | €400,100 | €397,274 | -€2,826 | -0.7% |
| Amounts payable after more than one year | 17 | €125,824 | €82,707 | -€43,117 | -34.3% |
| Financial debts | 170/4 | €125,824 | €82,707 | -€43,117 | -34.3% |
| Amounts payable within one year | 42/48 | €273,447 | €313,662 | +€40,215 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €47,448 | €43,117 | -€4,331 | -9.1% |
| Financial debts | 43 | €50,197 | €0 | -€50,197 | -100.0% |
| Credit institutions | 430/8 | €50,197 | €0 | -€50,197 | -100.0% |
| Trade debts | 44 | €116,437 | €99,303 | -€17,134 | -14.7% |
| Suppliers | 440/4 | €116,437 | €99,303 | -€17,134 | -14.7% |
| Taxes, remuneration and social security | 45 | €59,366 | €80,466 | +€21,101 | +35.5% |
| Taxes | 450/3 | €54,301 | €73,658 | +€19,357 | +35.6% |
| Remuneration and social security | 454/9 | €5,065 | €6,808 | +€1,744 | +34.4% |
| Other amounts payable | 47/48 | €0 | €90,777 | +€90,777 | |
| Accrued charges and deferred income | 492/3 | €829 | €904 | +€76 | +9.1% |
| Non-recurring operating income | 76A | €2,979 | €0 | -€2,979 | -100.0% |
| Remuneration, social security and pensions | 62 | €34,971 | €28,432 | -€6,539 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,926 | €39,734 | -€3,192 | -7.4% |
| Other operating charges | 640/8 | €1,434 | €1,489 | +€56 | +3.9% |
| Non-recurring operating charges | 66A | €0 | €6,185 | +€6,185 | |
| Gross operating margin | 9900 | €427,714 | €546,187 | +€118,473 | +27.7% |
| Operating profit (loss) | 9901 | €348,384 | €470,347 | +€121,964 | +35.0% |
| Financial income | 75/76B | €8,636 | €8,121 | -€515 | -6.0% |
| Recurring financial income | 75 | €8,636 | €8,121 | -€515 | -6.0% |
| Financial charges | 65/66B | €5,095 | €3,008 | -€2,087 | -41.0% |
| Recurring financial charges | 65 | €5,095 | €3,008 | -€2,087 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €351,924 | €475,460 | +€123,535 | +35.1% |
| Transfer from deferred taxes | 780 | €633 | €476 | -€158 | -24.9% |
| Income taxes | 67/77 | €117,616 | €155,282 | +€37,666 | +32.0% |
| Profit (loss) for the period | 9904 | €234,941 | €320,653 | +€85,712 | +36.5% |
| Transfer from tax-exempt reserves | 789 | €1,899 | €1,427 | -€473 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €236,840 | €322,080 | +€85,239 | +36.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.