DENT'ELITE: what changed
Two fiscal 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'ELITE
Largest movements
- Tangible fixed assets -€15,191
down €15,191 (-33.1%), from €45,856 to €30,665
of which Plant, machinery and equipment: -€13,589
- Cash +€5,326
up €5,326 (+9.7%), from €54,858 to €60,185
mainly Depreciation (+€15,262) and Net result for the year (+€11,988)
- Deferred charges and accrued income -€4,719
down €4,719 (-30.8%), from €15,327 to €10,608
- Stocks and contracts -€3,797
down €3,797 (-31.1%), from €12,227 to €8,429
- Intangible fixed assets +€1,744
new in 2025: €1,744
- Debts after one year -€17,974
down €17,974 (-58.6%), from €30,651 to €12,677
- Profit (loss) carried forward +€11,988
up €11,988 (+55.0%), from -€21,785 to -€9,797
- Other debts -€9,882
down €9,882 (-38.9%), from €25,430 to €15,548
- Trade debts -€6,400
down €6,400 (-53.7%), from €11,914 to €5,514
- Tax, wage and social debts +€5,315
up €5,315 (+24.0%), from €22,112 to €27,428
of which Taxes: +€3,866
- Gross operating margin +€33,797
up €33,797 (+25.2%), from €133,862 to €167,659
- Staff costs +€18,877
up €18,877 (+16.9%), from €111,558 to €130,435
- Taxes +€6,351
up €6,351 (+1603.1%), from €396 to €6,747
- Financial charges -€1,787
down €1,787 (-41.1%), from €4,347 to €2,560
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 | €130,262 | €111,890 | -€18,372 | -14.1% |
| Fixed assets | 21/28 | €45,856 | €32,408 | -€13,447 | -29.3% |
| Intangible fixed assets | 21 | - | €1,744 | +€1,744 | |
| Tangible fixed assets | 22/27 | €45,856 | €30,665 | -€15,191 | -33.1% |
| Plant, machinery and equipment | 23 | €37,224 | €23,635 | -€13,589 | -36.5% |
| Furniture and vehicles | 24 | €2,812 | €1,914 | -€898 | -31.9% |
| Other tangible fixed assets | 26 | €5,821 | €5,116 | -€705 | -12.1% |
| Current assets | 29/58 | €84,407 | €79,482 | -€4,924 | -5.8% |
| Stocks and contracts in progress | 3 | €12,227 | €8,429 | -€3,797 | -31.1% |
| Stocks | 30/36 | €12,227 | €8,429 | -€3,797 | -31.1% |
| Amounts receivable within one year | 40/41 | €1,994 | €260 | -€1,734 | -87.0% |
| Trade receivables | 40 | €386 | €260 | -€126 | -32.6% |
| Other amounts receivable | 41 | €1,608 | - | -€1,608 | |
| Cash at bank and in hand | 54/58 | €54,858 | €60,185 | +€5,326 | +9.7% |
| Deferred charges and accrued income | 490/1 | €15,327 | €10,608 | -€4,719 | -30.8% |
| Total equity and liabilities | 10/49 | €130,262 | €111,890 | -€18,372 | -14.1% |
| Equity | 10/15 | -€1,325 | €10,663 | +€11,988 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,785 | -€9,797 | +€11,988 | +55.0% |
| Amounts payable | 17/49 | €131,587 | €101,227 | -€30,360 | -23.1% |
| Amounts payable after more than one year | 17 | €30,651 | €12,677 | -€17,974 | -58.6% |
| Financial debts | 170/4 | €30,651 | €12,677 | -€17,974 | -58.6% |
| Amounts payable within one year | 42/48 | €78,304 | €66,464 | -€11,839 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €18,847 | €17,974 | -€873 | -4.6% |
| Trade debts | 44 | €11,914 | €5,514 | -€6,400 | -53.7% |
| Suppliers | 440/4 | €11,914 | €5,514 | -€6,400 | -53.7% |
| Taxes, remuneration and social security | 45 | €22,112 | €27,428 | +€5,315 | +24.0% |
| Taxes | 450/3 | €4,972 | €8,838 | +€3,866 | +77.8% |
| Remuneration and social security | 454/9 | €17,140 | €18,589 | +€1,449 | +8.5% |
| Other amounts payable | 47/48 | €25,430 | €15,548 | -€9,882 | -38.9% |
| Accrued charges and deferred income | 492/3 | €22,632 | €22,086 | -€546 | -2.4% |
| Remuneration, social security and pensions | 62 | €111,558 | €130,435 | +€18,877 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,109 | €15,262 | +€153 | +1.0% |
| Other operating charges | 640/8 | €818 | €771 | -€47 | -5.7% |
| Gross operating margin | 9900 | €133,862 | €167,659 | +€33,797 | +25.2% |
| Operating profit (loss) | 9901 | €6,377 | €21,191 | +€14,814 | +232.3% |
| Financial income | 75/76B | €24 | €104 | +€80 | +333.9% |
| Recurring financial income | 75 | €24 | €104 | +€80 | +333.9% |
| Financial charges | 65/66B | €4,347 | €2,560 | -€1,787 | -41.1% |
| Recurring financial charges | 65 | €4,347 | €2,560 | -€1,787 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €2,054 | €18,735 | +€16,681 | +812.2% |
| Income taxes | 67/77 | €396 | €6,747 | +€6,351 | +1603.1% |
| Profit (loss) for the period | 9904 | €1,658 | €11,988 | +€10,330 | +623.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,658 | €11,988 | +€10,330 | +623.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.