DENTOMAT: 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.
DENTOMAT
Largest movements
- Tangible fixed assets -€44,453
down €44,453 (-7.4%), from €601,608 to €557,155
of which Land and buildings: -€26,294
- Deferred charges and accrued income +€14,853
up €14,853 (+124.8%), from €11,898 to €26,751
- Receivables within one year +€11,941
up €11,941 (+143.2%), from €8,340 to €20,281
of which Trade receivables: +€11,520
- Current portion of long-term debt -€49,282
down €49,282 (-91.8%), from €53,662 to €4,381
- Other debts +€35,916
up €35,916 (+11.1%), from €323,292 to €359,208
- Gross operating margin -€16,892
down €16,892 (-14.9%), from €113,691 to €96,799
- Financial charges -€4,403
down €4,403 (-15.4%), from €28,573 to €24,170
- Other operating charges +€1,197
up €1,197 (+20.6%), from €5,812 to €7,009
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 | €626,641 | €610,760 | -€15,881 | -2.5% |
| Fixed assets | 21/28 | €601,608 | €557,155 | -€44,453 | -7.4% |
| Tangible fixed assets | 22/27 | €601,608 | €557,155 | -€44,453 | -7.4% |
| Land and buildings | 22 | €354,729 | €328,435 | -€26,294 | -7.4% |
| Plant, machinery and equipment | 23 | €3,396 | €2,111 | -€1,285 | -37.8% |
| Furniture and vehicles | 24 | €1 | €0 | -€1 | -100.0% |
| Other tangible fixed assets | 26 | €243,481 | €226,609 | -€16,873 | -6.9% |
| Current assets | 29/58 | €25,033 | €53,605 | +€28,572 | +114.1% |
| Amounts receivable within one year | 40/41 | €8,340 | €20,281 | +€11,941 | +143.2% |
| Trade receivables | 40 | €8,340 | €19,859 | +€11,520 | +138.1% |
| Other amounts receivable | 41 | - | €421 | +€421 | |
| Cash at bank and in hand | 54/58 | €4,796 | €6,574 | +€1,778 | +37.1% |
| Deferred charges and accrued income | 490/1 | €11,898 | €26,751 | +€14,853 | +124.8% |
| Total equity and liabilities | 10/49 | €626,641 | €610,760 | -€15,881 | -2.5% |
| Equity | 10/15 | €146,252 | €150,208 | +€3,955 | +2.7% |
| Contributions | 10/11 | €12,199 | €12,199 | = | 0.0% |
| Reserves | 13 | €134,053 | €138,009 | +€3,955 | +3.0% |
| Tax-exempt reserves | 132 | €8,362 | €8,362 | = | 0.0% |
| Distributable reserves | 133 | €125,691 | €129,646 | +€3,955 | +3.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €480,388 | €460,552 | -€19,836 | -4.1% |
| Amounts payable after more than one year | 17 | €3,160 | €0 | -€3,160 | -100.0% |
| Financial debts | 170/4 | €3,160 | €0 | -€3,160 | -100.0% |
| Amounts payable within one year | 42/48 | €453,081 | €438,534 | -€14,548 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €53,662 | €4,381 | -€49,282 | -91.8% |
| Financial debts | 43 | €43,948 | €46,076 | +€2,128 | +4.8% |
| Credit institutions | 430/8 | €43,948 | €46,076 | +€2,128 | +4.8% |
| Trade debts | 44 | €21,184 | €23,714 | +€2,530 | +11.9% |
| Suppliers | 440/4 | €21,184 | €23,714 | +€2,530 | +11.9% |
| Taxes, remuneration and social security | 45 | €10,995 | €5,155 | -€5,840 | -53.1% |
| Taxes | 450/3 | €10,495 | €1,655 | -€8,840 | -84.2% |
| Remuneration and social security | 454/9 | €500 | €3,500 | +€3,000 | +600.0% |
| Other amounts payable | 47/48 | €323,292 | €359,208 | +€35,916 | +11.1% |
| Accrued charges and deferred income | 492/3 | €24,146 | €22,019 | -€2,128 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,258 | €44,453 | -€806 | -1.8% |
| Other operating charges | 640/8 | €5,812 | €7,009 | +€1,197 | +20.6% |
| Gross operating margin | 9900 | €113,691 | €96,799 | -€16,892 | -14.9% |
| Operating profit (loss) | 9901 | €62,621 | €45,337 | -€17,284 | -27.6% |
| Financial income | 75/76B | €0 | €261 | +€261 | |
| Recurring financial income | 75 | €0 | €261 | +€261 | |
| Financial charges | 65/66B | €28,573 | €24,170 | -€4,403 | -15.4% |
| Recurring financial charges | 65 | €28,573 | €24,170 | -€4,403 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €34,047 | €21,428 | -€12,619 | -37.1% |
| Income taxes | 67/77 | €16,442 | €16,640 | +€198 | +1.2% |
| Profit (loss) for the period | 9904 | €17,605 | €4,788 | -€12,817 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,605 | €4,788 | -€12,817 | -72.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.