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
- Tangible fixed assets -€8,121
down €8,121 (-26.9%), from €30,178 to €22,057
of which Leasing and similar rights: -€5,891
- Receivables after one year +€4,730
new in 2025: €4,730
- Cash +€4,518
up €4,518 (+28.5%), from €15,869 to €20,387
mainly Other debts (+€13,320) and Depreciation (+€10,874)
- Receivables within one year +€3,959
up €3,959 (+28.3%), from €14,010 to €17,969
of which Other amounts receivable: +€4,545
- Stocks and contracts -€1,178
down €1,178 (-44.1%), from €2,673 to €1,495
- Other debts +€13,320
up €13,320 (+334%), from €3,982 to €17,302
- Reserves -€7,695
down €7,695 (-25.1%), from €30,643 to €22,948
- Debts after one year -€5,173
no longer reported in 2025 (was €5,173)
- Tax, wage and social debts +€1,603
up €1,603 (+410%), from €391 to €1,994
of which Taxes: +€1,994
- Gross operating margin +€5,524
up €5,524 (+24.2%), from €22,795 to €28,320
- Taxes +€1,545
up €1,545 (+72.7%), from €2,125 to €3,670
- Staff costs -€297
down €297 (-7.0%), from €4,243 to €3,946
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 | €67,622 | €70,448 | +€2,826 | +4.2% |
| Fixed assets | 21/28 | €31,678 | €23,557 | -€8,121 | -25.6% |
| Tangible fixed assets | 22/27 | €30,178 | €22,057 | -€8,121 | -26.9% |
| Plant, machinery and equipment | 23 | €7,574 | €6,381 | -€1,193 | -15.8% |
| Furniture and vehicles | 24 | €196 | - | -€196 | |
| Leasing and similar rights | 25 | €15,558 | €9,667 | -€5,891 | -37.9% |
| Other tangible fixed assets | 26 | €2,351 | €1,509 | -€842 | -35.8% |
| Assets under construction and advance payments | 27 | €4,500 | €4,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €35,944 | €46,891 | +€10,947 | +30.5% |
| Amounts receivable after more than one year | 29 | - | €4,730 | +€4,730 | |
| Other amounts receivable | 291 | - | €4,730 | +€4,730 | |
| Stocks and contracts in progress | 3 | €2,673 | €1,495 | -€1,178 | -44.1% |
| Stocks | 30/36 | €2,673 | €1,495 | -€1,178 | -44.1% |
| Amounts receivable within one year | 40/41 | €14,010 | €17,969 | +€3,959 | +28.3% |
| Trade receivables | 40 | €2,716 | €2,130 | -€586 | -21.6% |
| Other amounts receivable | 41 | €11,294 | €15,839 | +€4,545 | +40.2% |
| Cash at bank and in hand | 54/58 | €15,869 | €20,387 | +€4,518 | +28.5% |
| Deferred charges and accrued income | 490/1 | €3,392 | €2,310 | -€1,082 | -31.9% |
| Total equity and liabilities | 10/49 | €67,622 | €70,448 | +€2,826 | +4.2% |
| Equity | 10/15 | €49,243 | €41,548 | -€7,695 | -15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,643 | €22,948 | -€7,695 | -25.1% |
| Distributable reserves | 133 | €30,643 | €22,948 | -€7,695 | -25.1% |
| Amounts payable | 17/49 | €18,379 | €28,900 | +€10,521 | +57.2% |
| Amounts payable after more than one year | 17 | €5,173 | - | -€5,173 | |
| Financial debts | 170/4 | €5,173 | - | -€5,173 | |
| Amounts payable within one year | 42/48 | €13,011 | €28,546 | +€15,534 | +119% |
| Current portion of amounts payable after more than one year | 42 | €4,914 | €5,172 | +€258 | +5.3% |
| Trade debts | 44 | €3,723 | €4,077 | +€354 | +9.5% |
| Suppliers | 440/4 | €3,723 | €4,077 | +€354 | +9.5% |
| Taxes, remuneration and social security | 45 | €391 | €1,994 | +€1,603 | +410% |
| Taxes | 450/3 | - | €1,994 | +€1,994 | |
| Remuneration and social security | 454/9 | €391 | - | -€391 | |
| Other amounts payable | 47/48 | €3,982 | €17,302 | +€13,320 | +334% |
| Accrued charges and deferred income | 492/3 | €195 | €354 | +€160 | +81.9% |
| Remuneration, social security and pensions | 62 | €4,243 | €3,946 | -€297 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,669 | €10,874 | +€206 | +1.9% |
| Other operating charges | 640/8 | €768 | €741 | -€27 | -3.6% |
| Gross operating margin | 9900 | €22,795 | €28,320 | +€5,524 | +24.2% |
| Operating profit (loss) | 9901 | €7,115 | €12,758 | +€5,643 | +79.3% |
| Financial income | 75/76B | €820 | €878 | +€58 | +7.1% |
| Recurring financial income | 75 | €820 | €878 | +€58 | +7.1% |
| Financial charges | 65/66B | €422 | €360 | -€63 | -14.8% |
| Recurring financial charges | 65 | €422 | €360 | -€63 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €7,513 | €13,277 | +€5,764 | +76.7% |
| Income taxes | 67/77 | €2,125 | €3,670 | +€1,545 | +72.7% |
| Profit (loss) for the period | 9904 | €5,389 | €9,607 | +€4,218 | +78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,389 | €9,607 | +€4,218 | +78.3% |
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 17 October 2026 via checked.be.