DENTOPOLIS: 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.
DENTOPOLIS
Largest movements
- Cash -€262,789
down €262,789 (-17.9%), from €1.5m to €1.2m
mainly Contributions, distributions and other (-€500,000) and Other debts (-€461,164)
- Tangible fixed assets +€51,822
up €51,822 (+22.6%), from €229,704 to €281,526
of which Furniture and vehicles: +€121,307
- Other debts -€461,164
down €461,164 (-40.6%), from €1.1m to €673,622
- Trade debts +€292,521
up €292,521 (+417%), from €70,157 to €362,679
- Accrued charges and deferred income -€71,386
down €71,386 (-100%), from €71,386 to €0
- Reserves +€43,313
up €43,313 (+17.3%), from €249,714 to €293,027
of which Distributable reserves: +€43,313
- Advances received +€26,704
new in 2025: €26,704
- Gross operating margin -€79,451
down €79,451 (-5.9%), from €1.4m to €1.3m
- Staff costs +€78,225
up €78,225 (+20.4%), from €383,188 to €461,413
- Taxes -€37,076
down €37,076 (-17.0%), from €218,035 to €180,959
- Other operating charges -€35,293
down €35,293 (-94.0%), from €37,566 to €2,273
- Financial income -€16,763
down €16,763 (-71.2%), from €23,541 to €6,778
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.
Derived cash bridge
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 | €1,719,904 | €1,524,875 | -€195,028 | -11.3% |
| Fixed assets | 21/28 | €229,704 | €281,526 | +€51,822 | +22.6% |
| Tangible fixed assets | 22/27 | €229,704 | €281,526 | +€51,822 | +22.6% |
| Land and buildings | 22 | €136,490 | €95,629 | -€40,861 | -29.9% |
| Plant, machinery and equipment | 23 | €81,608 | €47,979 | -€33,630 | -41.2% |
| Furniture and vehicles | 24 | €11,606 | €132,913 | +€121,307 | +1,045% |
| Other tangible fixed assets | 26 | - | €5,006 | +€5,006 | |
| Current assets | 29/58 | €1,490,200 | €1,243,349 | -€246,850 | -16.6% |
| Amounts receivable within one year | 40/41 | €13,513 | €14,902 | +€1,388 | +10.3% |
| Trade receivables | 40 | - | €4,232 | +€4,232 | |
| Other amounts receivable | 41 | €13,513 | €10,670 | -€2,844 | -21.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,465,917 | €1,203,129 | -€262,789 | -17.9% |
| Deferred charges and accrued income | 490/1 | €10,769 | €25,319 | +€14,550 | +135% |
| Total equity and liabilities | 10/49 | €1,719,904 | €1,524,875 | -€195,028 | -11.3% |
| Equity | 10/15 | €299,292 | €342,605 | +€43,313 | +14.5% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €249,714 | €293,027 | +€43,313 | +17.3% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €249,714 | €293,027 | +€43,313 | +17.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,420,611 | €1,182,270 | -€238,341 | -16.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,349,226 | €1,182,270 | -€166,956 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €70,157 | €362,679 | +€292,521 | +417% |
| Suppliers | 440/4 | €70,157 | €362,679 | +€292,521 | +417% |
| Advances received on contracts in progress | 46 | - | €26,704 | +€26,704 | |
| Taxes, remuneration and social security | 45 | €144,282 | €119,265 | -€25,017 | -17.3% |
| Taxes | 450/3 | €77,555 | €35,707 | -€41,848 | -54.0% |
| Remuneration and social security | 454/9 | €66,727 | €83,558 | +€16,831 | +25.2% |
| Other amounts payable | 47/48 | €1,134,786 | €673,622 | -€461,164 | -40.6% |
| Accrued charges and deferred income | 492/3 | €71,386 | €0 | -€71,386 | -100% |
| Non-recurring operating income | 76A | €14,567 | €0 | -€14,567 | -100% |
| Remuneration, social security and pensions | 62 | €383,188 | €461,413 | +€78,225 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,668 | €80,398 | -€2,271 | -2.7% |
| Other operating charges | 640/8 | €37,566 | €2,273 | -€35,293 | -94.0% |
| Gross operating margin | 9900 | €1,356,886 | €1,277,435 | -€79,451 | -5.9% |
| Operating profit (loss) | 9901 | €853,463 | €733,351 | -€120,112 | -14.1% |
| Financial income | 75/76B | €23,541 | €6,778 | -€16,763 | -71.2% |
| Recurring financial income | 75 | €23,541 | €6,778 | -€16,763 | -71.2% |
| Financial charges | 65/66B | €18,729 | €15,858 | -€2,872 | -15.3% |
| Recurring financial charges | 65 | €18,729 | €15,858 | -€2,872 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €858,275 | €724,272 | -€134,003 | -15.6% |
| Income taxes | 67/77 | €218,035 | €180,959 | -€37,076 | -17.0% |
| Profit (loss) for the period | 9904 | €640,240 | €543,313 | -€96,927 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €640,240 | €543,313 | -€96,927 | -15.1% |
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 23 October 2026 via checked.be.