Dent-ACV: 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.
Dent-ACV
Largest movements
- Receivables within one year +€161,217
up €161,217 (+5,366%), from €3,004 to €164,222
of which Other amounts receivable: +€163,351
- Current investments +€48,000
up €48,000 (+48.6%), from €98,837 to €146,837
- Cash -€47,314
down €47,314 (-27.7%), from €170,670 to €123,356
mainly Receivables within one year (-€161,217) and Current investments (-€48,000)
- Tangible fixed assets -€12,879
down €12,879 (-37.9%), from €33,942 to €21,063
of which Leasing and similar rights: -€9,199
- Deferred charges and accrued income -€10,833
down €10,833 (-38.1%), from €28,441 to €17,608
- Reserves +€150,676
up €150,676 (+52.6%), from €286,441 to €437,117
- Debts after one year -€9,364
down €9,364 (-70.4%), from €13,297 to €3,933
- Gross operating margin +€17,606
up €17,606 (+9.6%), from €182,923 to €200,528
- Financial income +€9,670
up €9,670 (+4,392%), from €220 to €9,890
- Taxes +€5,456
up €5,456 (+14.4%), from €37,759 to €43,214
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 | €334,894 | €473,085 | +€138,191 | +41.3% |
| Fixed assets | 21/28 | €33,942 | €21,063 | -€12,879 | -37.9% |
| Tangible fixed assets | 22/27 | €33,942 | €21,063 | -€12,879 | -37.9% |
| Plant, machinery and equipment | 23 | €7,124 | €5,433 | -€1,691 | -23.7% |
| Furniture and vehicles | 24 | €4,263 | €2,273 | -€1,990 | -46.7% |
| Leasing and similar rights | 25 | €22,555 | €13,357 | -€9,199 | -40.8% |
| Current assets | 29/58 | €300,952 | €452,022 | +€151,070 | +50.2% |
| Amounts receivable within one year | 40/41 | €3,004 | €164,222 | +€161,217 | +5,366% |
| Trade receivables | 40 | €3,004 | €870 | -€2,134 | -71.0% |
| Other amounts receivable | 41 | - | €163,351 | +€163,351 | |
| Current investments | 50/53 | €98,837 | €146,837 | +€48,000 | +48.6% |
| Cash at bank and in hand | 54/58 | €170,670 | €123,356 | -€47,314 | -27.7% |
| Deferred charges and accrued income | 490/1 | €28,441 | €17,608 | -€10,833 | -38.1% |
| Total equity and liabilities | 10/49 | €334,894 | €473,085 | +€138,191 | +41.3% |
| Equity | 10/15 | €289,441 | €440,117 | +€150,676 | +52.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €286,441 | €437,117 | +€150,676 | +52.6% |
| Distributable reserves | 133 | €286,441 | €437,117 | +€150,676 | +52.6% |
| Amounts payable | 17/49 | €45,453 | €32,968 | -€12,485 | -27.5% |
| Amounts payable after more than one year | 17 | €13,297 | €3,933 | -€9,364 | -70.4% |
| Financial debts | 170/4 | €13,297 | €3,933 | -€9,364 | -70.4% |
| Amounts payable within one year | 42/48 | €32,156 | €28,834 | -€3,321 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €10,148 | €9,364 | -€784 | -7.7% |
| Financial debts | 43 | €37 | €40 | +€3 | +7.9% |
| Credit institutions | 430/8 | €37 | €40 | +€3 | +7.9% |
| Trade debts | 44 | €2,617 | €2,129 | -€488 | -18.6% |
| Suppliers | 440/4 | €2,617 | €2,129 | -€488 | -18.6% |
| Taxes, remuneration and social security | 45 | €17,696 | €15,563 | -€2,133 | -12.1% |
| Taxes | 450/3 | €17,696 | €15,563 | -€2,133 | -12.1% |
| Other amounts payable | 47/48 | €1,658 | €1,738 | +€80 | +4.8% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,520 | €12,879 | +€359 | +2.9% |
| Other operating charges | 640/8 | €2,872 | €2,504 | -€368 | -12.8% |
| Gross operating margin | 9900 | €182,923 | €200,528 | +€17,606 | +9.6% |
| Operating profit (loss) | 9901 | €167,531 | €185,145 | +€17,615 | +10.5% |
| Financial income | 75/76B | €220 | €9,890 | +€9,670 | +4,392% |
| Recurring financial income | 75 | €220 | €9,890 | +€9,670 | +4,392% |
| Financial charges | 65/66B | €602 | €312 | -€290 | -48.1% |
| Recurring financial charges | 65 | €602 | €312 | -€290 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €167,149 | €194,724 | +€27,575 | +16.5% |
| Income taxes | 67/77 | €37,759 | €43,214 | +€5,456 | +14.4% |
| Profit (loss) for the period | 9904 | €129,390 | €151,509 | +€22,119 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €129,390 | €151,509 | +€22,119 | +17.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.