DENT'AERTS: 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'AERTS
Largest movements
- Cash +€40,063
up €40,063 (+195%), from €20,496 to €60,559
mainly Net result for the year (+€39,912) and Depreciation (+€31,486)
- Tangible fixed assets -€25,180
down €25,180 (-16.1%), from €156,528 to €131,347
of which Plant, machinery and equipment: -€13,028
- Deferred charges and accrued income -€4,312
down €4,312 (-77.6%), from €5,558 to €1,246
- Debts after one year -€26,917
down €26,917 (-41.8%), from €64,382 to €37,465
- Reserves +€26,412
up €26,412 (+42.0%), from €62,938 to €89,349
- Other debts +€16,018
up €16,018 (+195%), from €8,234 to €24,253
- Current portion of long-term debt -€5,705
down €5,705 (-17.2%), from €33,172 to €27,467
- Trade debts -€2,201
down €2,201 (-24.1%), from €9,121 to €6,920
- Gross operating margin +€36,915
up €36,915 (+46.6%), from €79,287 to €116,202
- Taxes +€7,405
up €7,405 (+236%), from €3,135 to €10,540
- Staff costs +€5,354
up €5,354 (+20.8%), from €25,737 to €31,091
- Depreciation -€3,212
down €3,212 (-9.3%), from €34,698 to €31,486
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 | €187,989 | €196,915 | +€8,925 | +4.7% |
| Fixed assets | 21/28 | €156,986 | €131,599 | -€25,386 | -16.2% |
| Intangible fixed assets | 21 | €458 | €252 | -€206 | -45.0% |
| Tangible fixed assets | 22/27 | €156,528 | €131,347 | -€25,180 | -16.1% |
| Plant, machinery and equipment | 23 | €78,907 | €65,879 | -€13,028 | -16.5% |
| Furniture and vehicles | 24 | €77,621 | €65,468 | -€12,153 | -15.7% |
| Current assets | 29/58 | €31,004 | €65,315 | +€34,312 | +111% |
| Amounts receivable within one year | 40/41 | €4,950 | €3,510 | -€1,440 | -29.1% |
| Trade receivables | 40 | €73 | €50 | -€23 | -31.5% |
| Other amounts receivable | 41 | €4,877 | €3,460 | -€1,417 | -29.1% |
| Cash at bank and in hand | 54/58 | €20,496 | €60,559 | +€40,063 | +195% |
| Deferred charges and accrued income | 490/1 | €5,558 | €1,246 | -€4,312 | -77.6% |
| Total equity and liabilities | 10/49 | €187,989 | €196,915 | +€8,925 | +4.7% |
| Equity | 10/15 | €67,938 | €94,349 | +€26,412 | +38.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €62,938 | €89,349 | +€26,412 | +42.0% |
| Distributable reserves | 133 | €62,938 | €89,349 | +€26,412 | +42.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €120,051 | €102,565 | -€17,486 | -14.6% |
| Amounts payable after more than one year | 17 | €64,382 | €37,465 | -€26,917 | -41.8% |
| Financial debts | 170/4 | €64,382 | €37,465 | -€26,917 | -41.8% |
| Amounts payable within one year | 42/48 | €54,128 | €63,858 | +€9,730 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €33,172 | €27,467 | -€5,705 | -17.2% |
| Trade debts | 44 | €9,121 | €6,920 | -€2,201 | -24.1% |
| Suppliers | 440/4 | €9,121 | €6,920 | -€2,201 | -24.1% |
| Taxes, remuneration and social security | 45 | €3,600 | €5,218 | +€1,617 | +44.9% |
| Taxes | 450/3 | €135 | €0 | -€135 | -100% |
| Remuneration and social security | 454/9 | €3,465 | €5,218 | +€1,753 | +50.6% |
| Other amounts payable | 47/48 | €8,234 | €24,253 | +€16,018 | +195% |
| Accrued charges and deferred income | 492/3 | €1,542 | €1,242 | -€300 | -19.4% |
| Remuneration, social security and pensions | 62 | €25,737 | €31,091 | +€5,354 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,698 | €31,486 | -€3,212 | -9.3% |
| Other operating charges | 640/8 | €1,127 | €815 | -€312 | -27.7% |
| Gross operating margin | 9900 | €79,287 | €116,202 | +€36,915 | +46.6% |
| Operating profit (loss) | 9901 | €17,725 | €52,810 | +€35,085 | +198% |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €3,379 | €2,358 | -€1,021 | -30.2% |
| Recurring financial charges | 65 | €3,379 | €2,358 | -€1,021 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €14,346 | €50,452 | +€36,106 | +252% |
| Income taxes | 67/77 | €3,135 | €10,540 | +€7,405 | +236% |
| Profit (loss) for the period | 9904 | €11,211 | €39,912 | +€28,701 | +256% |
| Profit (loss) for the period to be appropriated | 9905 | €11,211 | €39,912 | +€28,701 | +256% |
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.