DENTOMAER: what changed
Two financial 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.
DENTOMAER
Largest movements
- Current investments -€75,000
down €75,000 (-100%), from €75,000 to €0
- Tangible fixed assets +€41,375
up €41,375 (+594%), from €6,968 to €48,342
of which Other tangible fixed assets: +€41,190
- Receivables within one year +€32,036
up €32,036 (+90.0%), from €35,583 to €67,619
of which Trade receivables: +€18,333
- Cash +€9,530
up €9,530 (+31.7%), from €30,084 to €39,613
mainly Net result for the year (+€180,217) and Current investments (+€75,000)
- Deferred charges and accrued income +€8,138
up €8,138 (+19.5%), from €41,806 to €49,944
- Other debts +€15,103
up €15,103 (+9.1%), from €165,114 to €180,217
- Tax, wage and social debts +€4,388
up €4,388 (+29.7%), from €14,780 to €19,168
of which Taxes: +€6,713
- Trade debts -€3,347
down €3,347 (-61.1%), from €5,480 to €2,133
- Gross operating margin +€68,125
up €68,125 (+39.2%), from €173,843 to €241,968
- Taxes +€16,426
up €16,426 (+41.3%), from €39,776 to €56,201
- Financial income -€3,792
down €3,792 (-69.8%), from €5,435 to €1,643
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.
Derived cash bridge
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 | €189,440 | €205,519 | +€16,079 | +8.5% |
| Fixed assets | 21/28 | €6,968 | €48,342 | +€41,375 | +594% |
| Tangible fixed assets | 22/27 | €6,968 | €48,342 | +€41,375 | +594% |
| Plant, machinery and equipment | 23 | €2,583 | €4,895 | +€2,312 | +89.5% |
| Furniture and vehicles | 24 | €4,384 | €2,257 | -€2,127 | -48.5% |
| Other tangible fixed assets | 26 | - | €41,190 | +€41,190 | |
| Current assets | 29/58 | €182,472 | €157,177 | -€25,296 | -13.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €35,583 | €67,619 | +€32,036 | +90.0% |
| Trade receivables | 40 | - | €18,333 | +€18,333 | |
| Other amounts receivable | 41 | €35,583 | €49,286 | +€13,703 | +38.5% |
| Current investments | 50/53 | €75,000 | €0 | -€75,000 | -100% |
| Cash at bank and in hand | 54/58 | €30,084 | €39,613 | +€9,530 | +31.7% |
| Deferred charges and accrued income | 490/1 | €41,806 | €49,944 | +€8,138 | +19.5% |
| Total equity and liabilities | 10/49 | €189,440 | €205,519 | +€16,079 | +8.5% |
| Equity | 10/15 | €4,000 | €4,000 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €185,440 | €201,519 | +€16,079 | +8.7% |
| Amounts payable within one year | 42/48 | €185,374 | €201,519 | +€16,145 | +8.7% |
| Trade debts | 44 | €5,480 | €2,133 | -€3,347 | -61.1% |
| Suppliers | 440/4 | €5,480 | €2,133 | -€3,347 | -61.1% |
| Taxes, remuneration and social security | 45 | €14,780 | €19,168 | +€4,388 | +29.7% |
| Taxes | 450/3 | €12,455 | €19,168 | +€6,713 | +53.9% |
| Remuneration and social security | 454/9 | €2,325 | €0 | -€2,325 | -100% |
| Other amounts payable | 47/48 | €165,114 | €180,217 | +€15,103 | +9.1% |
| Accrued charges and deferred income | 492/3 | €66 | €0 | -€66 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,704 | €5,949 | +€2,245 | +60.6% |
| Other operating charges | 640/8 | €561 | €706 | +€145 | +25.8% |
| Non-recurring operating charges | 66A | €667 | €0 | -€667 | -100% |
| Gross operating margin | 9900 | €173,843 | €241,968 | +€68,125 | +39.2% |
| Operating profit (loss) | 9901 | €168,911 | €235,313 | +€66,402 | +39.3% |
| Financial income | 75/76B | €5,435 | €1,643 | -€3,792 | -69.8% |
| Recurring financial income | 75 | €5,435 | €1,643 | -€3,792 | -69.8% |
| Financial charges | 65/66B | -€1,225 | €538 | +€1,764 | |
| Recurring financial charges | 65 | -€1,225 | €538 | +€1,764 | |
| Profit (loss) for the period before taxes | 9903 | €175,572 | €236,418 | +€60,846 | +34.7% |
| Income taxes | 67/77 | €39,776 | €56,201 | +€16,426 | +41.3% |
| Profit (loss) for the period | 9904 | €135,796 | €180,217 | +€44,421 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €135,796 | €180,217 | +€44,421 | +32.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.