DentX: 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.
DentX
Largest movements
- Cash +€21,003
up €21,003 (+50.9%), from €41,277 to €62,279
mainly Net result for the year (+€77,063) and Tax, wage and social debts (+€24,608)
- Deferred charges and accrued income -€9,994
down €9,994 (-22.7%), from €44,113 to €34,119
- Profit (loss) carried forward +€77,063
up €77,063 (+71.5%), from €107,759 to €184,822
- Debts after one year -€76,786
down €76,786 (-14.0%), from €548,920 to €472,134
- Tax, wage and social debts +€24,608
up €24,608 (+88.5%), from €27,804 to €52,412
- Other debts -€20,241
down €20,241 (-78.6%), from €25,737 to €5,496
- Gross operating margin +€49,932
up €49,932 (+58.5%), from €85,401 to €135,332
- Financial charges +€15,267
up €15,267 (+201.2%), from €7,587 to €22,854
- Taxes +€10,501
up €10,501 (+50.6%), from €20,743 to €31,244
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 | €798,756 | €806,997 | +€8,242 | +1.0% |
| Fixed assets | 21/28 | €712,971 | €710,204 | -€2,767 | -0.4% |
| Tangible fixed assets | 22/27 | €12,971 | €10,204 | -€2,767 | -21.3% |
| Land and buildings | 22 | €4,940 | €3,860 | -€1,080 | -21.9% |
| Plant, machinery and equipment | 23 | €4,028 | €2,949 | -€1,079 | -26.8% |
| Furniture and vehicles | 24 | €1,199 | €949 | -€250 | -20.9% |
| Other tangible fixed assets | 26 | €2,804 | €2,446 | -€357 | -12.7% |
| Financial fixed assets | 28 | €700,000 | €700,000 | = | 0.0% |
| Current assets | 29/58 | €85,785 | €96,793 | +€11,009 | +12.8% |
| Amounts receivable within one year | 40/41 | €395 | €395 | = | 0.0% |
| Other amounts receivable | 41 | €395 | €395 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,277 | €62,279 | +€21,003 | +50.9% |
| Deferred charges and accrued income | 490/1 | €44,113 | €34,119 | -€9,994 | -22.7% |
| Total equity and liabilities | 10/49 | €798,756 | €806,997 | +€8,242 | +1.0% |
| Equity | 10/15 | €112,759 | €189,822 | +€77,063 | +68.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,759 | €184,822 | +€77,063 | +71.5% |
| Amounts payable | 17/49 | €685,997 | €617,175 | -€68,821 | -10.0% |
| Amounts payable after more than one year | 17 | €548,920 | €472,134 | -€76,786 | -14.0% |
| Financial debts | 170/4 | €548,920 | €472,134 | -€76,786 | -14.0% |
| Amounts payable within one year | 42/48 | €137,063 | €145,041 | +€7,979 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €81,080 | €83,649 | +€2,568 | +3.2% |
| Trade debts | 44 | €2,442 | €3,485 | +€1,043 | +42.7% |
| Suppliers | 440/4 | €2,442 | €3,485 | +€1,043 | +42.7% |
| Taxes, remuneration and social security | 45 | €27,804 | €52,412 | +€24,608 | +88.5% |
| Taxes | 450/3 | €27,804 | €52,412 | +€24,608 | +88.5% |
| Other amounts payable | 47/48 | €25,737 | €5,496 | -€20,241 | -78.6% |
| Accrued charges and deferred income | 492/3 | €14 | - | -€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,449 | €3,776 | +€1,327 | +54.2% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €85,401 | €135,332 | +€49,932 | +58.5% |
| Operating profit (loss) | 9901 | €82,952 | €131,157 | +€48,205 | +58.1% |
| Financial income | 75/76B | €0 | €4 | +€4 | +43600.0% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +43600.0% |
| Financial charges | 65/66B | €7,587 | €22,854 | +€15,267 | +201.2% |
| Recurring financial charges | 65 | €7,587 | €22,854 | +€15,267 | +201.2% |
| Profit (loss) for the period before taxes | 9903 | €75,366 | €108,307 | +€32,942 | +43.7% |
| Income taxes | 67/77 | €20,743 | €31,244 | +€10,501 | +50.6% |
| Profit (loss) for the period | 9904 | €54,622 | €77,063 | +€22,441 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,622 | €77,063 | +€22,441 | +41.1% |
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 9 October 2026 via checked.be.