DentoPlus: 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.
DentoPlus
Largest movements
- Receivables after one year -€105,000
down €105,000 (-41.2%), from €255,000 to €150,000
- Cash +€61,002
up €61,002 (+10.5%), from €582,091 to €643,093
mainly Net result for the year (+€129,878) and Receivables after one year (+€105,000)
- Tangible fixed assets -€45,799
down €45,799 (-16.6%), from €275,840 to €230,041
of which Plant, machinery and equipment: -€31,656
- Reserves +€74,213
up €74,213 (+10.2%), from €730,466 to €804,679
of which Distributable reserves: +€74,213
- Other debts -€72,068
down €72,068 (-94.7%), from €76,107 to €4,038
- Tax, wage and social debts -€46,163
down €46,163 (-64.4%), from €71,724 to €25,561
of which Taxes: -€49,040
- Debts after one year -€42,694
down €42,694 (-34.5%), from €123,672 to €80,978
- Gross operating margin -€72,601
down €72,601 (-14.1%), from €514,408 to €441,806
- Staff costs -€19,349
down €19,349 (-9.6%), from €200,780 to €181,431
- Depreciation -€12,523
down €12,523 (-17.4%), from €72,133 to €59,610
- Taxes -€12,350
down €12,350 (-17.0%), from €72,456 to €60,106
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 | €1,117,832 | €1,028,213 | -€89,619 | -8.0% |
| Fixed assets | 21/28 | €275,840 | €230,041 | -€45,799 | -16.6% |
| Tangible fixed assets | 22/27 | €275,840 | €230,041 | -€45,799 | -16.6% |
| Land and buildings | 22 | €78,470 | €68,188 | -€10,281 | -13.1% |
| Plant, machinery and equipment | 23 | €155,431 | €123,775 | -€31,656 | -20.4% |
| Furniture and vehicles | 24 | €36,826 | €32,964 | -€3,862 | -10.5% |
| Other tangible fixed assets | 26 | €5,113 | €5,113 | = | 0.0% |
| Current assets | 29/58 | €841,992 | €798,172 | -€43,821 | -5.2% |
| Amounts receivable after more than one year | 29 | €255,000 | €150,000 | -€105,000 | -41.2% |
| Other amounts receivable | 291 | €255,000 | €150,000 | -€105,000 | -41.2% |
| Amounts receivable within one year | 40/41 | - | €178 | +€178 | |
| Other amounts receivable | 41 | - | €178 | +€178 | |
| Cash at bank and in hand | 54/58 | €582,091 | €643,093 | +€61,002 | +10.5% |
| Deferred charges and accrued income | 490/1 | €4,901 | €4,901 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,117,832 | €1,028,213 | -€89,619 | -8.0% |
| Equity | 10/15 | €749,016 | €823,229 | +€74,213 | +9.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €730,466 | €804,679 | +€74,213 | +10.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €728,611 | €802,824 | +€74,213 | +10.2% |
| Amounts payable | 17/49 | €368,816 | €204,984 | -€163,832 | -44.4% |
| Amounts payable after more than one year | 17 | €123,672 | €80,978 | -€42,694 | -34.5% |
| Financial debts | 170/4 | €123,672 | €80,978 | -€42,694 | -34.5% |
| Amounts payable within one year | 42/48 | €245,144 | €124,006 | -€121,138 | -49.4% |
| Current portion of amounts payable after more than one year | 42 | €78,000 | €69,571 | -€8,429 | -10.8% |
| Trade debts | 44 | €19,313 | €24,836 | +€5,522 | +28.6% |
| Suppliers | 440/4 | €19,313 | €24,836 | +€5,522 | +28.6% |
| Taxes, remuneration and social security | 45 | €71,724 | €25,561 | -€46,163 | -64.4% |
| Taxes | 450/3 | €58,962 | €9,922 | -€49,040 | -83.2% |
| Remuneration and social security | 454/9 | €12,761 | €15,638 | +€2,877 | +22.5% |
| Other amounts payable | 47/48 | €76,107 | €4,038 | -€72,068 | -94.7% |
| Remuneration, social security and pensions | 62 | €200,780 | €181,431 | -€19,349 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,133 | €59,610 | -€12,523 | -17.4% |
| Other operating charges | 640/8 | €1,674 | €3,483 | +€1,810 | +108.1% |
| Gross operating margin | 9900 | €514,408 | €441,806 | -€72,601 | -14.1% |
| Operating profit (loss) | 9901 | €239,821 | €197,282 | -€42,539 | -17.7% |
| Financial income | 75/76B | €16 | €79 | +€63 | +405.4% |
| Recurring financial income | 75 | €16 | €79 | +€63 | +405.4% |
| Financial charges | 65/66B | €12,228 | €7,376 | -€4,852 | -39.7% |
| Recurring financial charges | 65 | €12,228 | €7,376 | -€4,852 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €227,609 | €189,984 | -€37,624 | -16.5% |
| Income taxes | 67/77 | €72,456 | €60,106 | -€12,350 | -17.0% |
| Profit (loss) for the period | 9904 | €155,152 | €129,878 | -€25,274 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €155,152 | €129,878 | -€25,274 | -16.3% |
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 7 October 2026 via checked.be.