AL DENTE: 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.
AL DENTE
Largest movements
- Receivables within one year -€163,474
down €163,474 (-88.4%), from €185,006 to €21,533
of which Other amounts receivable: -€165,408
- Tangible fixed assets -€96,988
down €96,988 (-8.2%), from €1.2m to €1.1m
of which Plant, machinery and equipment: -€56,232
- Cash -€15,163
down €15,163 (-23.2%), from €65,466 to €50,304
mainly Other debts (-€240,000) and Debts after one year (-€65,282)
- Other debts -€240,000
down €240,000 (-100%), from €240,000 to €0
- Debts after one year -€65,282
down €65,282 (-7.1%), from €918,503 to €853,221
- Tax, wage and social debts +€15,639
up €15,639 (+58.4%), from €26,763 to €42,401
of which Remuneration and social security: +€11,862
- Trade debts +€14,991
up €14,991 (+37.5%), from €39,966 to €54,957
- Gross operating margin -€123,072
down €123,072 (-28.0%), from €440,143 to €317,071
- Staff costs +€39,157
up €39,157 (+28.9%), from €135,658 to €174,815
- Taxes -€19,935
down €19,935 (-66.5%), from €29,981 to €10,046
- Depreciation +€6,078
up €6,078 (+6.4%), from €95,334 to €101,412
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 | €1,433,915 | €1,158,291 | -€275,624 | -19.2% |
| Fixed assets | 21/28 | €1,183,443 | €1,086,454 | -€96,988 | -8.2% |
| Tangible fixed assets | 22/27 | €1,183,443 | €1,086,454 | -€96,988 | -8.2% |
| Land and buildings | 22 | €761,344 | €730,470 | -€30,873 | -4.1% |
| Plant, machinery and equipment | 23 | €302,254 | €246,022 | -€56,232 | -18.6% |
| Furniture and vehicles | 24 | €119,845 | €109,962 | -€9,883 | -8.2% |
| Current assets | 29/58 | €250,473 | €71,836 | -€178,636 | -71.3% |
| Amounts receivable within one year | 40/41 | €185,006 | €21,533 | -€163,474 | -88.4% |
| Trade receivables | 40 | - | €1,934 | +€1,934 | |
| Other amounts receivable | 41 | €185,006 | €19,598 | -€165,408 | -89.4% |
| Cash at bank and in hand | 54/58 | €65,466 | €50,304 | -€15,163 | -23.2% |
| Total equity and liabilities | 10/49 | €1,433,915 | €1,158,291 | -€275,624 | -19.2% |
| Equity | 10/15 | €145,607 | €142,429 | -€3,178 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120,000 | €120,000 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,007 | €3,829 | -€3,178 | -45.3% |
| Amounts payable | 17/49 | €1,288,308 | €1,015,861 | -€272,447 | -21.1% |
| Amounts payable after more than one year | 17 | €918,503 | €853,221 | -€65,282 | -7.1% |
| Financial debts | 170/4 | €918,503 | €853,221 | -€65,282 | -7.1% |
| Amounts payable within one year | 42/48 | €369,805 | €162,640 | -€207,165 | -56.0% |
| Current portion of amounts payable after more than one year | 42 | €63,077 | €65,282 | +€2,205 | +3.5% |
| Trade debts | 44 | €39,966 | €54,957 | +€14,991 | +37.5% |
| Suppliers | 440/4 | €39,966 | €54,957 | +€14,991 | +37.5% |
| Taxes, remuneration and social security | 45 | €26,763 | €42,401 | +€15,639 | +58.4% |
| Taxes | 450/3 | €9,084 | €12,861 | +€3,777 | +41.6% |
| Remuneration and social security | 454/9 | €17,678 | €29,540 | +€11,862 | +67.1% |
| Other amounts payable | 47/48 | €240,000 | €0 | -€240,000 | -100% |
| Non-recurring operating income | 76A | €24,217 | €0 | -€24,217 | -100% |
| Remuneration, social security and pensions | 62 | €135,658 | €174,815 | +€39,157 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,334 | €101,412 | +€6,078 | +6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,579 | €0 | -€1,579 | -100% |
| Other operating charges | 640/8 | €4,280 | €7,253 | +€2,973 | +69.5% |
| Non-recurring operating charges | 66A | €21,502 | €0 | -€21,502 | -100% |
| Gross operating margin | 9900 | €440,143 | €317,071 | -€123,072 | -28.0% |
| Operating profit (loss) | 9901 | €181,790 | €33,591 | -€148,200 | -81.5% |
| Financial income | 75/76B | €8,527 | €5,642 | -€2,886 | -33.8% |
| Recurring financial income | 75 | €8,527 | €5,642 | -€2,886 | -33.8% |
| Financial charges | 65/66B | €36,414 | €32,365 | -€4,050 | -11.1% |
| Recurring financial charges | 65 | €36,414 | €32,365 | -€4,050 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €153,904 | €6,868 | -€147,036 | -95.5% |
| Income taxes | 67/77 | €29,981 | €10,046 | -€19,935 | -66.5% |
| Profit (loss) for the period | 9904 | €123,923 | -€3,178 | -€127,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €123,923 | -€3,178 | -€127,100 |
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 22 October 2026 via checked.be.