DENTOPOINT: 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.
DENTOPOINT
Largest movements
- Tangible fixed assets -€5,710
down €5,710 (-11.8%), from €48,302 to €42,593
of which Furniture and vehicles: -€14,359
- Cash +€5,529
up €5,529 (+34.6%), from €15,975 to €21,504
mainly Net result for the year (+€22,702) and Depreciation (+€18,568)
- Deferred charges and accrued income -€4,526
down €4,526 (-34.5%), from €13,108 to €8,583
- Receivables within one year +€4,267
new in 2025: €4,267
of which Trade receivables: +€3,586
- Intangible fixed assets +€2,621
new in 2025: €2,621
- Debts after one year -€29,412
down €29,412 (-81.8%), from €35,973 to €6,561
- Profit (loss) carried forward +€22,702
up €22,702 (+70.3%), from €32,285 to €54,987
- Current portion of long-term debt +€15,066
new in 2025: €15,066
- Tax, wage and social debts -€4,977
down €4,977 (-100.0%), from €4,977 to €0
- Trade debts -€1,198
down €1,198 (-45.2%), from €2,652 to €1,454
- Gross operating margin +€15,934
up €15,934 (+39.5%), from €40,303 to €56,237
- Depreciation +€7,866
up €7,866 (+73.5%), from €10,702 to €18,568
- Staff costs -€5,419
down €5,419 (-100.0%), from €5,419 to €0
- Taxes +€3,342
up €3,342 (+67.2%), from €4,977 to €8,319
- Financial charges +€2,500
up €2,500 (+110.3%), from €2,268 to €4,768
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 | €77,386 | €79,567 | +€2,181 | +2.8% |
| Fixed assets | 21/28 | €48,302 | €45,214 | -€3,089 | -6.4% |
| Intangible fixed assets | 21 | - | €2,621 | +€2,621 | |
| Tangible fixed assets | 22/27 | €48,302 | €42,593 | -€5,710 | -11.8% |
| Land and buildings | 22 | - | €9,917 | +€9,917 | |
| Furniture and vehicles | 24 | €36,613 | €22,254 | -€14,359 | -39.2% |
| Other tangible fixed assets | 26 | €11,690 | €10,422 | -€1,268 | -10.8% |
| Current assets | 29/58 | €29,084 | €34,353 | +€5,270 | +18.1% |
| Amounts receivable within one year | 40/41 | - | €4,267 | +€4,267 | |
| Trade receivables | 40 | - | €3,586 | +€3,586 | |
| Other amounts receivable | 41 | - | €681 | +€681 | |
| Cash at bank and in hand | 54/58 | €15,975 | €21,504 | +€5,529 | +34.6% |
| Deferred charges and accrued income | 490/1 | €13,108 | €8,583 | -€4,526 | -34.5% |
| Total equity and liabilities | 10/49 | €77,386 | €79,567 | +€2,181 | +2.8% |
| Equity | 10/15 | €33,785 | €56,487 | +€22,702 | +67.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,285 | €54,987 | +€22,702 | +70.3% |
| Amounts payable | 17/49 | €43,601 | €23,081 | -€20,521 | -47.1% |
| Amounts payable after more than one year | 17 | €35,973 | €6,561 | -€29,412 | -81.8% |
| Financial debts | 170/4 | €35,973 | €6,561 | -€29,412 | -81.8% |
| Amounts payable within one year | 42/48 | €7,629 | €16,520 | +€8,891 | +116.6% |
| Current portion of amounts payable after more than one year | 42 | - | €15,066 | +€15,066 | |
| Trade debts | 44 | €2,652 | €1,454 | -€1,198 | -45.2% |
| Suppliers | 440/4 | €2,652 | €1,454 | -€1,198 | -45.2% |
| Taxes, remuneration and social security | 45 | €4,977 | €0 | -€4,977 | -100.0% |
| Taxes | 450/3 | €4,977 | €0 | -€4,977 | -100.0% |
| Remuneration, social security and pensions | 62 | €5,419 | €0 | -€5,419 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,702 | €18,568 | +€7,866 | +73.5% |
| Other operating charges | 640/8 | €3,810 | €1,893 | -€1,917 | -50.3% |
| Gross operating margin | 9900 | €40,303 | €56,237 | +€15,934 | +39.5% |
| Operating profit (loss) | 9901 | €20,372 | €35,775 | +€15,403 | +75.6% |
| Financial income | 75/76B | €3 | €14 | +€10 | +337.1% |
| Recurring financial income | 75 | €3 | €14 | +€10 | +337.1% |
| Financial charges | 65/66B | €2,268 | €4,768 | +€2,500 | +110.3% |
| Recurring financial charges | 65 | €2,268 | €4,768 | +€2,500 | +110.3% |
| Profit (loss) for the period before taxes | 9903 | €18,107 | €31,021 | +€12,914 | +71.3% |
| Income taxes | 67/77 | €4,977 | €8,319 | +€3,342 | +67.2% |
| Profit (loss) for the period | 9904 | €13,131 | €22,702 | +€9,571 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,131 | €22,702 | +€9,571 | +72.9% |
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 29 September 2026 via checked.be.