ALL 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.
ALL DENTE
Largest movements
- Cash +€143,300
up €143,300 (+89.6%), from €159,856 to €303,156
mainly Net result for the year (+€96,955) and Current investments (+€80,144)
- Current investments -€80,144
down €80,144 (-49.7%), from €161,415 to €81,271
- Intangible fixed assets -€12,000
down €12,000 (-50.0%), from €24,001 to €12,000
- Receivables within one year -€4,578
down €4,578 (-100%), from €4,578 to €0
of which Trade receivables: -€4,578
- Reserves +€96,955
up €96,955 (+49.2%), from €197,004 to €293,959
- Other debts -€70,211
down €70,211 (-43.3%), from €162,280 to €92,069
- Tax, wage and social debts +€29,175
up €29,175 (+131%), from €22,256 to €51,430
of which Taxes: +€28,006
- Trade debts -€13,902
down €13,902 (-83.7%), from €16,601 to €2,699
- Gross operating margin +€12,231
up €12,231 (+4.9%), from €251,743 to €263,975
- Taxes +€8,711
up €8,711 (+26.0%), from €33,527 to €42,238
- Depreciation -€7,313
down €7,313 (-19.9%), from €36,771 to €29,458
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 | €411,205 | €455,313 | +€44,108 | +10.7% |
| Fixed assets | 21/28 | €82,811 | €68,159 | -€14,652 | -17.7% |
| Intangible fixed assets | 21 | €24,001 | €12,000 | -€12,000 | -50.0% |
| Tangible fixed assets | 22/27 | €56,070 | €53,418 | -€2,652 | -4.7% |
| Land and buildings | 22 | €24,431 | €20,182 | -€4,249 | -17.4% |
| Plant, machinery and equipment | 23 | €25,937 | €29,552 | +€3,615 | +13.9% |
| Furniture and vehicles | 24 | €5,702 | €3,684 | -€2,018 | -35.4% |
| Financial fixed assets | 28 | €2,740 | €2,740 | = | 0.0% |
| Current assets | 29/58 | €328,394 | €387,154 | +€58,760 | +17.9% |
| Amounts receivable within one year | 40/41 | €4,578 | €0 | -€4,578 | -100% |
| Trade receivables | 40 | €4,578 | €0 | -€4,578 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €161,415 | €81,271 | -€80,144 | -49.7% |
| Cash at bank and in hand | 54/58 | €159,856 | €303,156 | +€143,300 | +89.6% |
| Deferred charges and accrued income | 490/1 | €2,545 | €2,727 | +€181 | +7.1% |
| Total equity and liabilities | 10/49 | €411,205 | €455,313 | +€44,108 | +10.7% |
| Equity | 10/15 | €203,204 | €300,159 | +€96,955 | +47.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €197,004 | €293,959 | +€96,955 | +49.2% |
| Distributable reserves | 133 | €197,004 | €293,959 | +€96,955 | +49.2% |
| Amounts payable | 17/49 | €208,001 | €155,154 | -€52,848 | -25.4% |
| Amounts payable within one year | 42/48 | €208,001 | €154,092 | -€53,909 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €6,864 | €7,894 | +€1,030 | +15.0% |
| Credit institutions | 430/8 | €6,864 | €7,869 | +€1,005 | +14.6% |
| Other loans | 439 | - | €25 | +€25 | |
| Trade debts | 44 | €16,601 | €2,699 | -€13,902 | -83.7% |
| Suppliers | 440/4 | €16,601 | €2,699 | -€13,902 | -83.7% |
| Taxes, remuneration and social security | 45 | €22,256 | €51,430 | +€29,175 | +131% |
| Taxes | 450/3 | €11,469 | €39,475 | +€28,006 | +244% |
| Remuneration and social security | 454/9 | €10,786 | €11,955 | +€1,168 | +10.8% |
| Other amounts payable | 47/48 | €162,280 | €92,069 | -€70,211 | -43.3% |
| Accrued charges and deferred income | 492/3 | - | €1,061 | +€1,061 | |
| Remuneration, social security and pensions | 62 | €86,887 | €85,442 | -€1,445 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,771 | €29,458 | -€7,313 | -19.9% |
| Other operating charges | 640/8 | €1,117 | €752 | -€364 | -32.6% |
| Non-recurring operating charges | 66A | - | €87 | +€87 | |
| Gross operating margin | 9900 | €251,743 | €263,975 | +€12,231 | +4.9% |
| Operating profit (loss) | 9901 | €126,969 | €148,236 | +€21,267 | +16.7% |
| Financial income | 75/76B | €329 | €2,309 | +€1,980 | +601% |
| Recurring financial income | 75 | €329 | €2,309 | +€1,980 | +601% |
| Financial charges | 65/66B | €12,841 | €11,352 | -€1,489 | -11.6% |
| Recurring financial charges | 65 | €12,841 | €11,352 | -€1,489 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €114,457 | €139,193 | +€24,736 | +21.6% |
| Income taxes | 67/77 | €33,527 | €42,238 | +€8,711 | +26.0% |
| Profit (loss) for the period | 9904 | €80,930 | €96,955 | +€16,025 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €80,930 | €96,955 | +€16,025 | +19.8% |
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 13 October 2026 via checked.be.