DENT - INVEST: what changed
DENT - INVEST
Largest movements
- Cash -€2,492
down €2,492 (-98.0%), from €2,543 to €51
mainly Other debts (-€6,816) and Deferred charges and accrued income (-€0)
- Tangible fixed assets -€2,300
down €2,300 (-3.0%), from €77,016 to €74,716
of which Plant, machinery and equipment: -€1,436
- Other debts -€6,816
down €6,816 (-13.3%), from €51,282 to €44,466
- Depreciation -€5,711
down €5,711 (-71.3%), from €8,011 to €2,300
- Gross operating margin -€3,703
down €3,703 (-36.8%), from €10,065 to €6,361
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,161 | €74,825 | -€5,335 | -6.7% |
| Fixed assets | 21/28 | €77,016 | €74,716 | -€2,300 | -3.0% |
| Tangible fixed assets | 22/27 | €77,016 | €74,716 | -€2,300 | -3.0% |
| Land and buildings | 22 | €75,471 | €74,606 | -€864 | -1.1% |
| Plant, machinery and equipment | 23 | €1,546 | €110 | -€1,436 | -92.9% |
| Current assets | 29/58 | €3,145 | €109 | -€3,035 | -96.5% |
| Amounts receivable within one year | 40/41 | €544 | €0 | -€544 | -100% |
| Trade receivables | 40 | €544 | €0 | -€544 | -100% |
| Cash at bank and in hand | 54/58 | €2,543 | €51 | -€2,492 | -98.0% |
| Deferred charges and accrued income | 490/1 | €57 | €58 | +€0 | +0.7% |
| Total equity and liabilities | 10/49 | €80,161 | €74,825 | -€5,335 | -6.7% |
| Equity | 10/15 | €26,273 | €26,828 | +€555 | +2.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,927 | -€41,372 | +€555 | +1.3% |
| Amounts payable | 17/49 | €53,888 | €47,998 | -€5,890 | -10.9% |
| Amounts payable within one year | 42/48 | €51,282 | €45,126 | -€6,156 | -12.0% |
| Trade debts | 44 | - | €660 | +€660 | |
| Suppliers | 440/4 | - | €660 | +€660 | |
| Other amounts payable | 47/48 | €51,282 | €44,466 | -€6,816 | -13.3% |
| Accrued charges and deferred income | 492/3 | €2,606 | €2,871 | +€265 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,011 | €2,300 | -€5,711 | -71.3% |
| Other operating charges | 640/8 | €3,411 | €3,465 | +€53 | +1.6% |
| Gross operating margin | 9900 | €10,065 | €6,361 | -€3,703 | -36.8% |
| Operating profit (loss) | 9901 | -€1,358 | €597 | +€1,955 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €38 | €42 | +€4 | +10.7% |
| Recurring financial charges | 65 | €38 | €42 | +€4 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,396 | €555 | +€1,951 | |
| Profit (loss) for the period | 9904 | -€1,396 | €555 | +€1,951 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,396 | €555 | +€1,951 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.