A-S-Dent: 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.
A-S-Dent
Largest movements
- Cash +€24,099
up €24,099 (+297.6%), from €8,098 to €32,197
mainly Net result for the year (+€33,850) and Depreciation (+€854)
- Receivables within one year +€4,535
up €4,535 (+46.2%), from €9,824 to €14,358
of which Other amounts receivable: +€3,868
- Tangible fixed assets +€1,069
up €1,069 (+52.0%), from €2,056 to €3,125
of which Land and buildings: +€1,921
- Reserves +€33,850
up €33,850 (+282.0%), from €12,003 to €45,853
- Tax, wage and social debts -€4,645
down €4,645 (-78.7%), from €5,899 to €1,254
of which Remuneration and social security: -€4,645
- Gross operating margin +€47,122
up €47,122, from -€3,514 to €43,608
- Taxes +€7,972
up €7,972 (+6228.1%), from €128 to €8,100
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 | €20,902 | €50,509 | +€29,607 | +141.6% |
| Fixed assets | 21/28 | €2,056 | €3,125 | +€1,069 | +52.0% |
| Tangible fixed assets | 22/27 | €2,056 | €3,125 | +€1,069 | +52.0% |
| Land and buildings | 22 | - | €1,921 | +€1,921 | |
| Plant, machinery and equipment | 23 | €1,423 | €985 | -€438 | -30.8% |
| Furniture and vehicles | 24 | €632 | €219 | -€414 | -65.4% |
| Current assets | 29/58 | €18,846 | €47,384 | +€28,538 | +151.4% |
| Amounts receivable within one year | 40/41 | €9,824 | €14,358 | +€4,535 | +46.2% |
| Trade receivables | 40 | €7,315 | €7,982 | +€666 | +9.1% |
| Other amounts receivable | 41 | €2,508 | €6,377 | +€3,868 | +154.2% |
| Cash at bank and in hand | 54/58 | €8,098 | €32,197 | +€24,099 | +297.6% |
| Deferred charges and accrued income | 490/1 | €924 | €828 | -€96 | -10.4% |
| Total equity and liabilities | 10/49 | €20,902 | €50,509 | +€29,607 | +141.6% |
| Equity | 10/15 | €15,003 | €48,853 | +€33,850 | +225.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,003 | €45,853 | +€33,850 | +282.0% |
| Distributable reserves | 133 | €12,003 | €45,853 | +€33,850 | +282.0% |
| Amounts payable | 17/49 | €5,899 | €1,656 | -€4,243 | -71.9% |
| Amounts payable within one year | 42/48 | €5,899 | €1,656 | -€4,243 | -71.9% |
| Trade debts | 44 | €0 | €402 | +€402 | |
| Suppliers | 440/4 | €0 | €402 | +€402 | |
| Taxes, remuneration and social security | 45 | €5,899 | €1,254 | -€4,645 | -78.7% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €5,899 | €1,254 | -€4,645 | -78.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €852 | €854 | +€2 | +0.2% |
| Other operating charges | 640/8 | €275 | €541 | +€266 | +97.0% |
| Gross operating margin | 9900 | -€3,514 | €43,608 | +€47,122 | |
| Operating profit (loss) | 9901 | -€4,641 | €42,213 | +€46,854 | |
| Financial income | 75/76B | - | €99 | +€99 | |
| Recurring financial income | 75 | - | €99 | +€99 | |
| Financial charges | 65/66B | €477 | €362 | -€115 | -24.1% |
| Recurring financial charges | 65 | €477 | €362 | -€115 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,118 | €41,950 | +€47,068 | |
| Income taxes | 67/77 | €128 | €8,100 | +€7,972 | +6228.1% |
| Profit (loss) for the period | 9904 | -€5,246 | €33,850 | +€39,096 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,246 | €33,850 | +€39,096 |
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 10 October 2026 via checked.be.