ZenDent: 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.
ZenDent
Largest movements
- Cash +€58,640
up €58,640 (+229.2%), from €25,588 to €84,228
mainly Net result for the year (+€64,307) and Tax, wage and social debts (+€14,254)
- Deferred charges and accrued income +€10,896
up €10,896 (+74.9%), from €14,549 to €25,444
- Profit (loss) carried forward +€64,307
up €64,307 (+350.9%), from €18,324 to €82,631
- Tax, wage and social debts +€14,254
up €14,254 (+183.8%), from €7,755 to €22,009
of which Taxes: +€16,354
- Other debts -€8,856
down €8,856 (-77.8%), from €11,388 to €2,532
- Gross operating margin +€57,696
up €57,696 (+250.4%), from €23,042 to €80,738
- Taxes +€11,699
up €11,699 (+251.3%), from €4,655 to €16,354
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 | €40,137 | €109,672 | +€69,535 | +173.2% |
| Current assets | 29/58 | €40,137 | €109,672 | +€69,535 | +173.2% |
| Cash at bank and in hand | 54/58 | €25,588 | €84,228 | +€58,640 | +229.2% |
| Deferred charges and accrued income | 490/1 | €14,549 | €25,444 | +€10,896 | +74.9% |
| Total equity and liabilities | 10/49 | €40,137 | €109,672 | +€69,535 | +173.2% |
| Equity | 10/15 | €20,824 | €85,131 | +€64,307 | +308.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,324 | €82,631 | +€64,307 | +350.9% |
| Amounts payable | 17/49 | €19,313 | €24,541 | +€5,229 | +27.1% |
| Amounts payable within one year | 42/48 | €19,313 | €24,541 | +€5,229 | +27.1% |
| Trade debts | 44 | €170 | - | -€170 | |
| Suppliers | 440/4 | €170 | - | -€170 | |
| Taxes, remuneration and social security | 45 | €7,755 | €22,009 | +€14,254 | +183.8% |
| Taxes | 450/3 | €5,655 | €22,009 | +€16,354 | +289.2% |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Other amounts payable | 47/48 | €11,388 | €2,532 | -€8,856 | -77.8% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €23,042 | €80,738 | +€57,696 | +250.4% |
| Operating profit (loss) | 9901 | €22,992 | €80,738 | +€57,746 | +251.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €13 | €78 | +€65 | +500.0% |
| Recurring financial charges | 65 | €13 | €78 | +€65 | +500.0% |
| Profit (loss) for the period before taxes | 9903 | €22,979 | €80,661 | +€57,682 | +251.0% |
| Income taxes | 67/77 | €4,655 | €16,354 | +€11,699 | +251.3% |
| Profit (loss) for the period | 9904 | €18,324 | €64,307 | +€45,982 | +250.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,324 | €64,307 | +€45,982 | +250.9% |
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 1 October 2026 via checked.be.