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
- Cash -€3,100
down €3,100 (-40.6%), from €7,636 to €4,536
mainly Debts after one year (-€39,933) and Net result for the year (-€2,772)
- Receivables within one year +€1,110
up €1,110 (+230%), from €483 to €1,593
- Stocks and contracts -€631
down €631 (-84.1%), from €750 to €119
- Debts after one year -€39,933
no longer reported in 2025 (was €39,933)
- Other debts +€38,159
new in 2025: €38,159
- Profit (loss) carried forward -€2,772
down €2,772 (-5.6%), from -€49,399 to -€52,170
- Trade debts +€1,556
up €1,556 (+271%), from €574 to €2,130
- Tax, wage and social debts +€370
new in 2025: €370
- Other operating charges -€45,951
down €45,951 (-96.7%), from €47,506 to €1,555
- Gross operating margin -€38,973
down €38,973 (-81.3%), from €47,962 to €8,989
- Financial charges +€9,995
new in 2025: €9,995
- Depreciation -€1,240
down €1,240 (-100%), from €1,240 to €0
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 | €11,569 | €8,949 | -€2,620 | -22.6% |
| Fixed assets | 21/28 | €2,700 | €2,700 | = | 0.0% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €8,869 | €6,249 | -€2,620 | -29.5% |
| Stocks and contracts in progress | 3 | €750 | €119 | -€631 | -84.1% |
| Stocks | 30/36 | €750 | €119 | -€631 | -84.1% |
| Amounts receivable within one year | 40/41 | €483 | €1,593 | +€1,110 | +230% |
| Other amounts receivable | 41 | €483 | €1,593 | +€1,110 | +230% |
| Cash at bank and in hand | 54/58 | €7,636 | €4,536 | -€3,100 | -40.6% |
| Total equity and liabilities | 10/49 | €11,569 | €8,949 | -€2,620 | -22.6% |
| Equity | 10/15 | -€28,939 | -€31,710 | -€2,772 | -9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€49,399 | -€52,170 | -€2,772 | -5.6% |
| Amounts payable | 17/49 | €40,508 | €40,659 | +€152 | +0.4% |
| Amounts payable after more than one year | 17 | €39,933 | - | -€39,933 | |
| Other amounts payable | 178/9 | €39,933 | - | -€39,933 | |
| Amounts payable within one year | 42/48 | €574 | €40,659 | +€40,085 | +6,980% |
| Trade debts | 44 | €574 | €2,130 | +€1,556 | +271% |
| Suppliers | 440/4 | €574 | €2,130 | +€1,556 | +271% |
| Taxes, remuneration and social security | 45 | - | €370 | +€370 | |
| Taxes | 450/3 | - | €370 | +€370 | |
| Other amounts payable | 47/48 | - | €38,159 | +€38,159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,240 | €0 | -€1,240 | -100% |
| Other operating charges | 640/8 | €47,506 | €1,555 | -€45,951 | -96.7% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €47,962 | €8,989 | -€38,973 | -81.3% |
| Operating profit (loss) | 9901 | -€783 | €7,434 | +€8,217 | |
| Financial income | 75/76B | - | €38 | +€38 | |
| Recurring financial income | 75 | - | €38 | +€38 | |
| Financial charges | 65/66B | - | €9,995 | +€9,995 | |
| Recurring financial charges | 65 | - | €9,995 | +€9,995 | |
| Profit (loss) for the period before taxes | 9903 | -€783 | -€2,523 | -€1,740 | -222% |
| Income taxes | 67/77 | - | €249 | +€249 | |
| Profit (loss) for the period | 9904 | -€783 | -€2,772 | -€1,988 | -254% |
| Profit (loss) for the period to be appropriated | 9905 | -€783 | -€2,772 | -€1,988 | -254% |
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 20 October 2026 via checked.be.