D.E.ntist: 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.
D.E.ntist
Largest movements
- Cash -€137,284
down €137,284 (-60.4%), from €227,427 to €90,143
mainly Other debts (-€111,135) and Contributions, distributions and other (-€98,500)
- Tangible fixed assets +€3,851
up €3,851 (+151.7%), from €2,539 to €6,390
of which Land and buildings: +€4,643
- Other debts -€111,135
down €111,135 (-56.8%), from €195,500 to €84,365
- Tax, wage and social debts -€33,736
down €33,736 (-94.6%), from €35,676 to €1,940
of which Taxes: -€34,500
- Reserves +€12,456
up €12,456 (+676.8%), from €1,840 to €14,296
- Gross operating margin +€16,755
up €16,755 (+18.8%), from €88,986 to €105,740
- Financial income -€16,636
down €16,636 (-36.9%), from €45,082 to €28,446
- Taxes -€1,361
down €1,361 (-6.1%), from €22,459 to €21,098
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 | €236,016 | €103,964 | -€132,052 | -56.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €5,139 | €8,990 | +€3,851 | +74.9% |
| Tangible fixed assets | 22/27 | €2,539 | €6,390 | +€3,851 | +151.7% |
| Land and buildings | 22 | - | €4,643 | +€4,643 | |
| Furniture and vehicles | 24 | €2,539 | €1,746 | -€793 | -31.2% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €230,877 | €94,974 | -€135,903 | -58.9% |
| Amounts receivable within one year | 40/41 | €2,541 | €3,902 | +€1,361 | +53.6% |
| Other amounts receivable | 41 | €2,541 | €3,902 | +€1,361 | +53.6% |
| Cash at bank and in hand | 54/58 | €227,427 | €90,143 | -€137,284 | -60.4% |
| Deferred charges and accrued income | 490/1 | €909 | €929 | +€20 | +2.2% |
| Total equity and liabilities | 10/49 | €236,016 | €103,964 | -€132,052 | -56.0% |
| Equity | 10/15 | €4,840 | €17,296 | +€12,456 | +257.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,840 | €14,296 | +€12,456 | +676.8% |
| Distributable reserves | 133 | €1,840 | €14,296 | +€12,456 | +676.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €231,176 | €86,668 | -€144,508 | -62.5% |
| Amounts payable within one year | 42/48 | €231,176 | €86,668 | -€144,508 | -62.5% |
| Trade debts | 44 | €0 | €363 | +€363 | |
| Suppliers | 440/4 | €0 | €363 | +€363 | |
| Taxes, remuneration and social security | 45 | €35,676 | €1,940 | -€33,736 | -94.6% |
| Taxes | 450/3 | €34,500 | €0 | -€34,500 | -100.0% |
| Remuneration and social security | 454/9 | €1,176 | €1,940 | +€764 | +65.0% |
| Other amounts payable | 47/48 | €195,500 | €84,365 | -€111,135 | -56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €647 | €1,119 | +€472 | +73.0% |
| Other operating charges | 640/8 | €1,052 | €867 | -€185 | -17.6% |
| Gross operating margin | 9900 | €88,986 | €105,740 | +€16,755 | +18.8% |
| Operating profit (loss) | 9901 | €87,286 | €103,754 | +€16,467 | +18.9% |
| Financial income | 75/76B | €45,082 | €28,446 | -€16,636 | -36.9% |
| Recurring financial income | 75 | €45,082 | €28,446 | -€16,636 | -36.9% |
| Financial charges | 65/66B | €125 | €146 | +€22 | +17.3% |
| Recurring financial charges | 65 | €125 | €146 | +€22 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €132,244 | €132,053 | -€190 | -0.1% |
| Income taxes | 67/77 | €22,459 | €21,098 | -€1,361 | -6.1% |
| Profit (loss) for the period | 9904 | €109,785 | €110,956 | +€1,171 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €109,785 | €110,956 | +€1,171 | +1.1% |
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 12 October 2026 via checked.be.