Dent It: 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 It
Largest movements
- Cash -€83,464
down €83,464 (-98.2%), from €85,008 to €1,544
mainly Accrued charges and deferred income (-€46,900) and Net result for the year (-€29,558)
- Accrued charges and deferred income -€46,900
down €46,900 (-100.0%), from €46,900 to €0
- Reserves -€29,558
down €29,558 (-6.5%), from €452,782 to €423,223
- Tax, wage and social debts -€27,962
down €27,962 (-69.5%), from €40,222 to €12,260
- Other debts +€16,000
up €16,000 (+2.0%), from €782,559 to €798,559
- Gross operating margin -€153,719
down €153,719, from €118,738 to -€34,981
- Taxes -€12,011
down €12,011 (-97.5%), from €12,314 to €304
- Depreciation -€2,585
down €2,585 (-89.7%), from €2,882 to €297
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 | €1,328,863 | €1,242,029 | -€86,835 | -6.5% |
| Fixed assets | 21/28 | €423,396 | €423,098 | -€297 | -0.1% |
| Tangible fixed assets | 22/27 | €297 | €0 | -€297 | -100.0% |
| Plant, machinery and equipment | 23 | €297 | €0 | -€297 | -100.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €423,098 | €423,098 | = | 0.0% |
| Current assets | 29/58 | €905,468 | €818,930 | -€86,537 | -9.6% |
| Amounts receivable within one year | 40/41 | €35,390 | €32,317 | -€3,073 | -8.7% |
| Trade receivables | 40 | €30,495 | €17,460 | -€13,035 | -42.7% |
| Other amounts receivable | 41 | €4,895 | €14,857 | +€9,962 | +203.5% |
| Current investments | 50/53 | €785,069 | €785,069 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €85,008 | €1,544 | -€83,464 | -98.2% |
| Total equity and liabilities | 10/49 | €1,328,863 | €1,242,029 | -€86,835 | -6.5% |
| Equity | 10/15 | €458,982 | €429,423 | -€29,558 | -6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €452,782 | €423,223 | -€29,558 | -6.5% |
| Distributable reserves | 133 | €452,782 | €423,223 | -€29,558 | -6.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €869,882 | €812,606 | -€57,276 | -6.6% |
| Amounts payable within one year | 42/48 | €822,982 | €812,606 | -€10,376 | -1.3% |
| Financial debts | 43 | - | €75 | +€75 | |
| Credit institutions | 430/8 | - | €75 | +€75 | |
| Trade debts | 44 | €201 | €1,712 | +€1,511 | +752.4% |
| Suppliers | 440/4 | €201 | €1,712 | +€1,511 | +752.4% |
| Taxes, remuneration and social security | 45 | €40,222 | €12,260 | -€27,962 | -69.5% |
| Taxes | 450/3 | €40,222 | €12,260 | -€27,962 | -69.5% |
| Other amounts payable | 47/48 | €782,559 | €798,559 | +€16,000 | +2.0% |
| Accrued charges and deferred income | 492/3 | €46,900 | €0 | -€46,900 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,882 | €297 | -€2,585 | -89.7% |
| Other operating charges | 640/8 | €1,803 | €2,153 | +€350 | +19.4% |
| Non-recurring operating charges | 66A | €69,280 | €0 | -€69,280 | -100.0% |
| Gross operating margin | 9900 | €118,738 | -€34,981 | -€153,719 | |
| Operating profit (loss) | 9901 | €44,772 | -€37,431 | -€82,203 | |
| Financial income | 75/76B | €8,801 | €8,613 | -€189 | -2.1% |
| Recurring financial income | 75 | €8,801 | €8,613 | -€189 | -2.1% |
| Financial charges | 65/66B | €1,270 | €436 | -€834 | -65.7% |
| Recurring financial charges | 65 | €1,270 | €436 | -€834 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €52,303 | -€29,255 | -€81,558 | |
| Income taxes | 67/77 | €12,314 | €304 | -€12,011 | -97.5% |
| Profit (loss) for the period | 9904 | €39,989 | -€29,558 | -€69,548 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,989 | -€29,558 | -€69,548 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.