DENTOMEL: 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.
DENTOMEL
Largest movements
- Cash +€22,722
up €22,722 (+46.3%), from €49,030 to €71,753
mainly Net result for the year (+€42,378) and Other debts (+€39,703)
- Deferred charges and accrued income -€16,463
down €16,463 (-35.5%), from €46,329 to €29,866
- Tangible fixed assets +€4,612
up €4,612 (+348.0%), from €1,325 to €5,937
- Reserves -€40,000
down €40,000 (-51.9%), from €77,000 to €37,000
- Other debts +€39,703
up €39,703 (+951.3%), from €4,174 to €43,876
- Profit (loss) carried forward +€12,966
up €12,966 (+1708.9%), from €759 to €13,725
- Trade debts -€2,547
down €2,547 (-41.9%), from €6,076 to €3,530
- Gross operating margin +€25,120
up €25,120 (+74.4%), from €33,762 to €58,882
- Taxes +€4,251
up €4,251 (+53.1%), from €8,003 to €12,254
- Depreciation +€1,078
up €1,078 (+147.8%), from €729 to €1,807
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 | €100,509 | €111,380 | +€10,871 | +10.8% |
| Fixed assets | 21/28 | €1,325 | €5,937 | +€4,612 | +348.0% |
| Tangible fixed assets | 22/27 | €1,325 | €5,937 | +€4,612 | +348.0% |
| Furniture and vehicles | 24 | €1,325 | €5,937 | +€4,612 | +348.0% |
| Current assets | 29/58 | €99,184 | €105,443 | +€6,259 | +6.3% |
| Amounts receivable within one year | 40/41 | €3,825 | €3,825 | = | 0.0% |
| Other amounts receivable | 41 | €3,825 | €3,825 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,030 | €71,753 | +€22,722 | +46.3% |
| Deferred charges and accrued income | 490/1 | €46,329 | €29,866 | -€16,463 | -35.5% |
| Total equity and liabilities | 10/49 | €100,509 | €111,380 | +€10,871 | +10.8% |
| Equity | 10/15 | €87,759 | €60,725 | -€27,034 | -30.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €77,000 | €37,000 | -€40,000 | -51.9% |
| Distributable reserves | 133 | €77,000 | €37,000 | -€40,000 | -51.9% |
| Profit (loss) carried forward | 14 | €759 | €13,725 | +€12,966 | +1708.9% |
| Amounts payable | 17/49 | €12,750 | €50,656 | +€37,905 | +297.3% |
| Amounts payable within one year | 42/48 | €12,750 | €50,656 | +€37,905 | +297.3% |
| Trade debts | 44 | €6,076 | €3,530 | -€2,547 | -41.9% |
| Suppliers | 440/4 | €6,076 | €3,530 | -€2,547 | -41.9% |
| Taxes, remuneration and social security | 45 | €2,500 | €3,250 | +€750 | +30.0% |
| Taxes | 450/3 | - | €1,250 | +€1,250 | |
| Remuneration and social security | 454/9 | €2,500 | €2,000 | -€500 | -20.0% |
| Other amounts payable | 47/48 | €4,174 | €43,876 | +€39,703 | +951.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €729 | €1,807 | +€1,078 | +147.8% |
| Other operating charges | 640/8 | €943 | €1,024 | +€81 | +8.6% |
| Non-recurring operating charges | 66A | - | €1,197 | +€1,197 | |
| Gross operating margin | 9900 | €33,762 | €58,882 | +€25,120 | +74.4% |
| Operating profit (loss) | 9901 | €32,090 | €54,855 | +€22,764 | +70.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +4600.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +4600.0% |
| Financial charges | 65/66B | €340 | €224 | -€116 | -34.1% |
| Recurring financial charges | 65 | €340 | €224 | -€116 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €31,750 | €54,631 | +€22,881 | +72.1% |
| Income taxes | 67/77 | €8,003 | €12,254 | +€4,251 | +53.1% |
| Profit (loss) for the period | 9904 | €23,747 | €42,378 | +€18,630 | +78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,747 | €42,378 | +€18,630 | +78.5% |
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 6 October 2026 via checked.be.