DENT.ANA: 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.ANA
Largest movements
- Tangible fixed assets +€42,737
up €42,737 (+10.3%), from €415,108 to €457,845
of which Other tangible fixed assets: +€56,672
- Cash +€17,502
up €17,502 (+157%), from €11,149 to €28,651
mainly Net result for the year (+€44,643) and Depreciation (+€28,630)
- Intangible fixed assets -€10,000
down €10,000 (-50.0%), from €20,000 to €10,000
- Receivables within one year +€6,815
up €6,815 (+26.1%), from €26,066 to €32,881
of which Other amounts receivable: +€5,390
- Reserves +€34,642
up €34,642 (+108%), from €31,967 to €66,609
- Tax, wage and social debts +€11,241
up €11,241 (+88.0%), from €12,770 to €24,011
of which Taxes: +€11,164
- Other debts +€10,000
new in 2025: €10,000
- Depreciation -€54,281
down €54,281 (-65.5%), from €82,911 to €28,630
- Taxes +€16,222
up €16,222 (+969%), from €1,674 to €17,896
- Financial charges -€5,669
down €5,669 (-26.2%), from €21,650 to €15,981
- Gross operating margin +€3,845
up €3,845 (+2.6%), from €145,276 to €149,121
- Other operating charges +€1,658
up €1,658 (+84.4%), from €1,965 to €3,623
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 | €473,187 | €538,151 | +€64,964 | +13.7% |
| Fixed assets | 21/28 | €435,108 | €472,431 | +€37,323 | +8.6% |
| Intangible fixed assets | 21 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Tangible fixed assets | 22/27 | €415,108 | €457,845 | +€42,737 | +10.3% |
| Land and buildings | 22 | €400,112 | €389,227 | -€10,885 | -2.7% |
| Plant, machinery and equipment | 23 | €661 | €1,964 | +€1,303 | +197% |
| Furniture and vehicles | 24 | €2,369 | €1,434 | -€935 | -39.5% |
| Leasing and similar rights | 25 | €9,823 | €6,405 | -€3,418 | -34.8% |
| Other tangible fixed assets | 26 | €2,143 | €58,815 | +€56,672 | +2,645% |
| Financial fixed assets | 28 | €0 | €4,586 | +€4,586 | |
| Current assets | 29/58 | €38,079 | €65,720 | +€27,641 | +72.6% |
| Amounts receivable within one year | 40/41 | €26,066 | €32,881 | +€6,815 | +26.1% |
| Trade receivables | 40 | €3,430 | €4,855 | +€1,425 | +41.5% |
| Other amounts receivable | 41 | €22,636 | €28,026 | +€5,390 | +23.8% |
| Cash at bank and in hand | 54/58 | €11,149 | €28,651 | +€17,502 | +157% |
| Deferred charges and accrued income | 490/1 | €864 | €4,188 | +€3,324 | +385% |
| Total equity and liabilities | 10/49 | €473,187 | €538,151 | +€64,964 | +13.7% |
| Equity | 10/15 | €45,799 | €80,441 | +€34,642 | +75.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €31,967 | €66,609 | +€34,642 | +108% |
| Distributable reserves | 133 | €31,967 | €66,609 | +€34,642 | +108% |
| Profit (loss) carried forward | 14 | €5,772 | €5,772 | = | 0.0% |
| Amounts payable | 17/49 | €427,388 | €457,710 | +€30,322 | +7.1% |
| Amounts payable after more than one year | 17 | €374,571 | €378,996 | +€4,425 | +1.2% |
| Financial debts | 170/4 | €374,571 | €378,996 | +€4,425 | +1.2% |
| Amounts payable within one year | 42/48 | €52,817 | €73,914 | +€21,097 | +39.9% |
| Current portion of amounts payable after more than one year | 42 | €27,137 | €28,748 | +€1,611 | +5.9% |
| Financial debts | 43 | €5 | €5 | = | 0.0% |
| Credit institutions | 430/8 | €5 | €5 | = | 0.0% |
| Trade debts | 44 | €12,905 | €11,150 | -€1,755 | -13.6% |
| Suppliers | 440/4 | €12,905 | €11,150 | -€1,755 | -13.6% |
| Taxes, remuneration and social security | 45 | €12,770 | €24,011 | +€11,241 | +88.0% |
| Taxes | 450/3 | €6,619 | €17,783 | +€11,164 | +169% |
| Remuneration and social security | 454/9 | €6,151 | €6,228 | +€77 | +1.3% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | - | €4,800 | +€4,800 | |
| Remuneration, social security and pensions | 62 | €39,389 | €39,721 | +€332 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,911 | €28,630 | -€54,281 | -65.5% |
| Other operating charges | 640/8 | €1,965 | €3,623 | +€1,658 | +84.4% |
| Gross operating margin | 9900 | €145,276 | €149,121 | +€3,845 | +2.6% |
| Operating profit (loss) | 9901 | €21,011 | €77,147 | +€56,136 | +267% |
| Financial income | 75/76B | €1,143 | €1,373 | +€230 | +20.1% |
| Recurring financial income | 75 | €1,143 | €1,373 | +€230 | +20.1% |
| Financial charges | 65/66B | €21,650 | €15,981 | -€5,669 | -26.2% |
| Recurring financial charges | 65 | €21,650 | €15,981 | -€5,669 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €504 | €62,539 | +€62,035 | +12,309% |
| Income taxes | 67/77 | €1,674 | €17,896 | +€16,222 | +969% |
| Profit (loss) for the period | 9904 | -€1,170 | €44,643 | +€45,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,170 | €44,643 | +€45,813 |
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 15 October 2026 via checked.be.