DENT-EVENTS: 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-EVENTS
Largest movements
- Cash +€46,089
up €46,089 (+47.8%), from €96,493 to €142,582
mainly Net result for the year (+€93,030) and Depreciation (+€25,173)
- Tangible fixed assets -€21,173
down €21,173 (-3.8%), from €556,593 to €535,420
of which Land and buildings: -€19,971
- Reserves +€64,530
up €64,530 (+13.3%), from €485,447 to €549,977
of which Distributable reserves: +€64,530
- Debts after one year -€46,515
down €46,515 (-34.1%), from €136,442 to €89,927
of which Financial debts: -€46,515
- Gross operating margin -€20,727
down €20,727 (-11.1%), from €186,781 to €166,055
- Taxes -€6,334
down €6,334 (-14.6%), from €43,451 to €37,117
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 | €689,356 | €708,995 | +€19,639 | +2.8% |
| Fixed assets | 21/28 | €556,593 | €535,420 | -€21,173 | -3.8% |
| Tangible fixed assets | 22/27 | €556,593 | €535,420 | -€21,173 | -3.8% |
| Land and buildings | 22 | €545,676 | €525,705 | -€19,971 | -3.7% |
| Plant, machinery and equipment | 23 | €8,604 | €4,754 | -€3,850 | -44.7% |
| Furniture and vehicles | 24 | €2,313 | €4,960 | +€2,647 | +114% |
| Current assets | 29/58 | €132,763 | €173,575 | +€40,813 | +30.7% |
| Stocks and contracts in progress | 3 | €5,335 | €5,471 | +€136 | +2.6% |
| Stocks | 30/36 | €5,335 | €5,471 | +€136 | +2.6% |
| Amounts receivable within one year | 40/41 | €13,938 | €8,381 | -€5,556 | -39.9% |
| Trade receivables | 40 | €11,809 | €3,302 | -€8,507 | -72.0% |
| Other amounts receivable | 41 | €2,129 | €5,079 | +€2,950 | +139% |
| Current investments | 50/53 | €15,170 | €15,170 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €96,493 | €142,582 | +€46,089 | +47.8% |
| Deferred charges and accrued income | 490/1 | €1,827 | €1,971 | +€144 | +7.9% |
| Total equity and liabilities | 10/49 | €689,356 | €708,995 | +€19,639 | +2.8% |
| Equity | 10/15 | €491,647 | €556,177 | +€64,530 | +13.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €485,447 | €549,977 | +€64,530 | +13.3% |
| Tax-exempt reserves | 132 | €63,805 | €63,805 | = | 0.0% |
| Distributable reserves | 133 | €421,642 | €486,172 | +€64,530 | +15.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €197,709 | €152,818 | -€44,890 | -22.7% |
| Amounts payable after more than one year | 17 | €136,442 | €89,927 | -€46,515 | -34.1% |
| Financial debts | 170/4 | €99,442 | €52,927 | -€46,515 | -46.8% |
| Other amounts payable | 178/9 | €37,000 | €37,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €59,047 | €60,692 | +€1,645 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €45,504 | €46,515 | +€1,012 | +2.2% |
| Trade debts | 44 | €2,697 | €4,467 | +€1,770 | +65.6% |
| Suppliers | 440/4 | €2,697 | €4,467 | +€1,770 | +65.6% |
| Taxes, remuneration and social security | 45 | €10,624 | €9,303 | -€1,321 | -12.4% |
| Taxes | 450/3 | €10,624 | €9,303 | -€1,321 | -12.4% |
| Other amounts payable | 47/48 | €222 | €407 | +€185 | +83.2% |
| Accrued charges and deferred income | 492/3 | €2,220 | €2,200 | -€20 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,141 | €25,173 | +€1,032 | +4.3% |
| Other operating charges | 640/8 | €3,770 | €3,342 | -€428 | -11.4% |
| Gross operating margin | 9900 | €186,781 | €166,055 | -€20,727 | -11.1% |
| Operating profit (loss) | 9901 | €158,870 | €137,540 | -€21,330 | -13.4% |
| Financial income | 75/76B | €9 | €14 | +€5 | +56.4% |
| Recurring financial income | 75 | €9 | €14 | +€5 | +56.4% |
| Financial charges | 65/66B | €9,184 | €7,406 | -€1,778 | -19.4% |
| Recurring financial charges | 65 | €9,184 | €7,406 | -€1,778 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €149,695 | €130,147 | -€19,548 | -13.1% |
| Income taxes | 67/77 | €43,451 | €37,117 | -€6,334 | -14.6% |
| Profit (loss) for the period | 9904 | €106,244 | €93,030 | -€13,214 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €106,244 | €93,030 | -€13,214 | -12.4% |
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 16 October 2026 via checked.be.