DENTOLIA: 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.
DENTOLIA
Largest movements
- Receivables after one year -€50,000
no longer reported in 2025 (was €50,000)
- Cash +€46,038
up €46,038 (+67.9%), from €67,805 to €113,843
mainly Receivables after one year (+€50,000) and Net result for the year (+€44,784)
- Deferred charges and accrued income -€8,135
down €8,135 (-35.5%), from €22,907 to €14,772
- Receivables within one year -€7,276
no longer reported in 2025 (was €7,276)
- Tangible fixed assets -€7,168
no longer reported in 2025 (was €7,168)
- Other debts -€71,177
down €71,177 (-94.8%), from €75,096 to €3,919
- Reserves +€43,925
up €43,925 (+81.9%), from €53,601 to €97,526
of which Distributable reserves: +€43,925
- Taxes -€5,402
down €5,402 (-27.3%), from €19,790 to €14,388
- Depreciation -€1,675
down €1,675 (-70.4%), from €2,380 to €705
- Gross operating margin +€992
up €992 (+1.7%), from €59,950 to €60,942
- Financial charges +€932
up €932 (+234.0%), from €398 to €1,330
- Other operating charges +€809
new in 2025: €809
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 | €155,156 | €128,615 | -€26,541 | -17.1% |
| Fixed assets | 21/28 | €7,168 | - | -€7,168 | |
| Tangible fixed assets | 22/27 | €7,168 | - | -€7,168 | |
| Furniture and vehicles | 24 | €7,168 | - | -€7,168 | |
| Current assets | 29/58 | €147,988 | €128,615 | -€19,373 | -13.1% |
| Amounts receivable after more than one year | 29 | €50,000 | - | -€50,000 | |
| Other amounts receivable | 291 | €50,000 | - | -€50,000 | |
| Amounts receivable within one year | 40/41 | €7,276 | - | -€7,276 | |
| Other amounts receivable | 41 | €7,276 | - | -€7,276 | |
| Cash at bank and in hand | 54/58 | €67,805 | €113,843 | +€46,038 | +67.9% |
| Deferred charges and accrued income | 490/1 | €22,907 | €14,772 | -€8,135 | -35.5% |
| Total equity and liabilities | 10/49 | €155,156 | €128,615 | -€26,541 | -17.1% |
| Equity | 10/15 | €73,601 | €117,526 | +€43,925 | +59.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €53,601 | €97,526 | +€43,925 | +81.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €51,601 | €95,526 | +€43,925 | +85.1% |
| Amounts payable | 17/49 | €81,555 | €11,089 | -€70,466 | -86.4% |
| Amounts payable within one year | 42/48 | €81,305 | €11,089 | -€70,216 | -86.4% |
| Trade debts | 44 | €1,428 | €939 | -€489 | -34.3% |
| Suppliers | 440/4 | €1,428 | €939 | -€489 | -34.3% |
| Taxes, remuneration and social security | 45 | €4,782 | €6,231 | +€1,450 | +30.3% |
| Taxes | 450/3 | €4,782 | €4,744 | -€37 | -0.8% |
| Remuneration and social security | 454/9 | - | €1,487 | +€1,487 | |
| Other amounts payable | 47/48 | €75,096 | €3,919 | -€71,177 | -94.8% |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Non-recurring operating income | 76A | - | €13,537 | +€13,537 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,380 | €705 | -€1,675 | -70.4% |
| Other operating charges | 640/8 | - | €809 | +€809 | |
| Gross operating margin | 9900 | €59,950 | €60,942 | +€992 | +1.7% |
| Operating profit (loss) | 9901 | €57,570 | €59,428 | +€1,858 | +3.2% |
| Financial income | 75/76B | €1,433 | €1,074 | -€360 | -25.1% |
| Recurring financial income | 75 | €1,433 | €1,074 | -€360 | -25.1% |
| Financial charges | 65/66B | €398 | €1,330 | +€932 | +234.0% |
| Recurring financial charges | 65 | €398 | €1,330 | +€932 | +234.0% |
| Profit (loss) for the period before taxes | 9903 | €58,605 | €59,172 | +€566 | +1.0% |
| Income taxes | 67/77 | €19,790 | €14,388 | -€5,402 | -27.3% |
| Profit (loss) for the period | 9904 | €38,816 | €44,784 | +€5,968 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,816 | €44,784 | +€5,968 | +15.4% |
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 6 October 2026 via checked.be.