DENTOMED: 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.
DENTOMED
Largest movements
- Cash +€313,555
up €313,555 (+225.6%), from €139,017 to €452,572
mainly Current investments (+€173,750) and Net result for the year (+€133,045)
- Current investments -€173,750
down €173,750 (-72.3%), from €240,247 to €66,497
- Tangible fixed assets -€38,141
down €38,141 (-7.4%), from €512,272 to €474,130
of which Other tangible fixed assets: -€37,680
- Reserves +€56,759
up €56,759 (+11.5%), from €495,514 to €552,273
of which Distributable reserves: +€56,759
- Other debts +€56,584
up €56,584 (+112.9%), from €50,122 to €106,705
- Debts after one year -€21,392
down €21,392 (-7.3%), from €292,717 to €271,325
- Trade debts +€13,950
up €13,950 (+136.3%), from €10,233 to €24,182
- Gross operating margin +€32,519
up €32,519 (+10.4%), from €312,309 to €344,828
- Taxes +€10,235
up €10,235 (+20.9%), from €49,040 to €59,275
- Financial charges -€6,394
down €6,394 (-67.7%), from €9,441 to €3,047
- Depreciation +€5,322
up €5,322 (+7.8%), from €68,032 to €73,354
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 | €902,660 | €1,007,959 | +€105,299 | +11.7% |
| Fixed assets | 21/28 | €512,272 | €474,130 | -€38,141 | -7.4% |
| Tangible fixed assets | 22/27 | €512,272 | €474,130 | -€38,141 | -7.4% |
| Land and buildings | 22 | €115,195 | €105,596 | -€9,600 | -8.3% |
| Plant, machinery and equipment | 23 | €24,924 | €38,364 | +€13,440 | +53.9% |
| Furniture and vehicles | 24 | €56,353 | €52,051 | -€4,302 | -7.6% |
| Other tangible fixed assets | 26 | €315,800 | €278,120 | -€37,680 | -11.9% |
| Current assets | 29/58 | €390,388 | €533,829 | +€143,440 | +36.7% |
| Amounts receivable within one year | 40/41 | €11,125 | €6,834 | -€4,290 | -38.6% |
| Other amounts receivable | 41 | €11,125 | €6,834 | -€4,290 | -38.6% |
| Current investments | 50/53 | €240,247 | €66,497 | -€173,750 | -72.3% |
| Cash at bank and in hand | 54/58 | €139,017 | €452,572 | +€313,555 | +225.6% |
| Deferred charges and accrued income | 490/1 | - | €7,926 | +€7,926 | |
| Total equity and liabilities | 10/49 | €902,660 | €1,007,959 | +€105,299 | +11.7% |
| Equity | 10/15 | €514,106 | €570,865 | +€56,759 | +11.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €495,514 | €552,273 | +€56,759 | +11.5% |
| Tax-exempt reserves | 132 | €385 | €385 | = | 0.0% |
| Distributable reserves | 133 | €495,129 | €551,888 | +€56,759 | +11.5% |
| Amounts payable | 17/49 | €388,554 | €437,094 | +€48,540 | +12.5% |
| Amounts payable after more than one year | 17 | €292,717 | €271,325 | -€21,392 | -7.3% |
| Financial debts | 170/4 | €292,717 | €271,325 | -€21,392 | -7.3% |
| Amounts payable within one year | 42/48 | €93,634 | €164,919 | +€71,286 | +76.1% |
| Current portion of amounts payable after more than one year | 42 | €21,065 | €21,392 | +€327 | +1.6% |
| Trade debts | 44 | €10,233 | €24,182 | +€13,950 | +136.3% |
| Suppliers | 440/4 | €10,233 | €24,182 | +€13,950 | +136.3% |
| Taxes, remuneration and social security | 45 | €12,214 | €12,640 | +€425 | +3.5% |
| Taxes | 450/3 | €2,931 | €2,931 | = | 0.0% |
| Remuneration and social security | 454/9 | €9,283 | €9,708 | +€425 | +4.6% |
| Other amounts payable | 47/48 | €50,122 | €106,705 | +€56,584 | +112.9% |
| Accrued charges and deferred income | 492/3 | €2,204 | €850 | -€1,354 | -61.4% |
| Non-recurring operating income | 76A | €8,500 | €242 | -€8,258 | -97.1% |
| Remuneration, social security and pensions | 62 | €71,596 | €73,097 | +€1,501 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,032 | €73,354 | +€5,322 | +7.8% |
| Other operating charges | 640/8 | €2,879 | €3,810 | +€931 | +32.3% |
| Gross operating margin | 9900 | €312,309 | €344,828 | +€32,519 | +10.4% |
| Operating profit (loss) | 9901 | €169,802 | €194,568 | +€24,765 | +14.6% |
| Financial income | 75/76B | €2 | €799 | +€798 | +49855.0% |
| Recurring financial income | 75 | €2 | €799 | +€798 | +49855.0% |
| Financial charges | 65/66B | €9,441 | €3,047 | -€6,394 | -67.7% |
| Recurring financial charges | 65 | €9,441 | €3,047 | -€6,394 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | €160,363 | €192,320 | +€31,957 | +19.9% |
| Income taxes | 67/77 | €49,040 | €59,275 | +€10,235 | +20.9% |
| Profit (loss) for the period | 9904 | €111,323 | €133,045 | +€21,721 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €111,323 | €133,045 | +€21,721 | +19.5% |
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 5 October 2026 via checked.be.