DENTOSIM: 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.
DENTOSIM
Largest movements
- Current investments +€36,000
up €36,000 (+16.2%), from €222,000 to €258,000
- Receivables within one year -€14,148
down €14,148 (-89.3%), from €15,841 to €1,693
of which Other amounts receivable: -€10,181
- Cash +€10,730
up €10,730 (+12.2%), from €88,262 to €98,992
mainly Net result for the year (+€98,429) and Other debts (+€36,589)
- Tangible fixed assets -€10,705
down €10,705 (-5.0%), from €214,275 to €203,570
of which Land and buildings: -€13,705
- Other debts +€36,589
up €36,589 (+51.6%), from €70,859 to €107,448
- Short-term financial debts -€10,000
no longer reported in 2025 (was €10,000)
- Staff costs -€5,496
down €5,496, from €5,442 to -€54
- Depreciation +€2,748
up €2,748 (+11.8%), from €23,222 to €25,970
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 | €540,888 | €562,694 | +€21,806 | +4.0% |
| Fixed assets | 21/28 | €214,325 | €203,620 | -€10,705 | -5.0% |
| Tangible fixed assets | 22/27 | €214,275 | €203,570 | -€10,705 | -5.0% |
| Land and buildings | 22 | €190,904 | €177,199 | -€13,705 | -7.2% |
| Plant, machinery and equipment | 23 | €9,427 | €16,817 | +€7,390 | +78.4% |
| Furniture and vehicles | 24 | €13,944 | €9,554 | -€4,390 | -31.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €326,563 | €359,074 | +€32,511 | +10.0% |
| Amounts receivable within one year | 40/41 | €15,841 | €1,693 | -€14,148 | -89.3% |
| Trade receivables | 40 | €4,260 | €293 | -€3,967 | -93.1% |
| Other amounts receivable | 41 | €11,581 | €1,400 | -€10,181 | -87.9% |
| Current investments | 50/53 | €222,000 | €258,000 | +€36,000 | +16.2% |
| Cash at bank and in hand | 54/58 | €88,262 | €98,992 | +€10,730 | +12.2% |
| Deferred charges and accrued income | 490/1 | €460 | €389 | -€71 | -15.4% |
| Total equity and liabilities | 10/49 | €540,888 | €562,694 | +€21,806 | +4.0% |
| Equity | 10/15 | €441,500 | €439,070 | -€2,430 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €422,900 | €420,470 | -€2,430 | -0.6% |
| Distributable reserves | 133 | €422,900 | €420,470 | -€2,430 | -0.6% |
| Amounts payable | 17/49 | €99,388 | €123,624 | +€24,236 | +24.4% |
| Amounts payable within one year | 42/48 | €99,388 | €123,529 | +€24,141 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €298 | - | -€298 | |
| Financial debts | 43 | €10,000 | - | -€10,000 | |
| Credit institutions | 430/8 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €9,901 | €8,124 | -€1,777 | -17.9% |
| Suppliers | 440/4 | €9,901 | €8,124 | -€1,777 | -17.9% |
| Taxes, remuneration and social security | 45 | €8,330 | €7,957 | -€373 | -4.5% |
| Taxes | 450/3 | €8,330 | €7,957 | -€373 | -4.5% |
| Other amounts payable | 47/48 | €70,859 | €107,448 | +€36,589 | +51.6% |
| Accrued charges and deferred income | 492/3 | - | €95 | +€95 | |
| Remuneration, social security and pensions | 62 | €5,442 | -€54 | -€5,496 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,222 | €25,970 | +€2,748 | +11.8% |
| Other operating charges | 640/8 | €1,307 | €1,675 | +€368 | +28.2% |
| Gross operating margin | 9900 | €168,083 | €168,601 | +€518 | +0.3% |
| Operating profit (loss) | 9901 | €138,112 | €141,010 | +€2,898 | +2.1% |
| Financial income | 75/76B | €624 | - | -€624 | |
| Recurring financial income | 75 | €624 | - | -€624 | |
| Financial charges | 65/66B | €4,458 | €4,354 | -€104 | -2.3% |
| Recurring financial charges | 65 | €4,458 | €4,354 | -€104 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €134,278 | €136,656 | +€2,378 | +1.8% |
| Income taxes | 67/77 | €38,259 | €38,227 | -€32 | -0.1% |
| Profit (loss) for the period | 9904 | €96,019 | €98,429 | +€2,410 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,019 | €98,429 | +€2,410 | +2.5% |
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 1 October 2026 via checked.be.