DENT NATURE: 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 NATURE
Largest movements
- Tangible fixed assets -€8,079
down €8,079 (-39.5%), from €20,474 to €12,395
of which Furniture and vehicles: -€5,524
- Cash +€7,173
up €7,173 (+28.4%), from €25,293 to €32,466
mainly Other debts (+€17,169) and Net result for the year (+€8,749)
- Deferred charges and accrued income +€841
up €841 (+60.5%), from €1,389 to €2,230
- Reserves -€17,987
down €17,987 (-61.9%), from €29,079 to €11,092
- Other debts +€17,169
up €17,169 (+173%), from €9,917 to €27,086
- Tax, wage and social debts +€2,841
up €2,841 (+235%), from €1,209 to €4,050
of which Taxes: +€2,841
- Trade debts -€2,088
down €2,088 (-70.7%), from €2,952 to €864
- Depreciation -€5,819
down €5,819 (-41.9%), from €13,898 to €8,079
- Gross operating margin +€4,637
up €4,637 (+27.0%), from €17,197 to €21,835
- Taxes +€2,864
up €2,864 (+237%), from €1,209 to €4,073
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 | €47,156 | €47,091 | -€65 | -0.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €20,474 | €12,395 | -€8,079 | -39.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €20,474 | €12,395 | -€8,079 | -39.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €10,961 | €5,437 | -€5,524 | -50.4% |
| Other tangible fixed assets | 26 | €9,513 | €6,958 | -€2,555 | -26.9% |
| Current assets | 29/58 | €26,682 | €34,696 | +€8,014 | +30.0% |
| Cash at bank and in hand | 54/58 | €25,293 | €32,466 | +€7,173 | +28.4% |
| Deferred charges and accrued income | 490/1 | €1,389 | €2,230 | +€841 | +60.5% |
| Total equity and liabilities | 10/49 | €47,156 | €47,091 | -€65 | -0.1% |
| Equity | 10/15 | €33,079 | €15,092 | -€17,987 | -54.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €29,079 | €11,092 | -€17,987 | -61.9% |
| Distributable reserves | 133 | €29,079 | €11,092 | -€17,987 | -61.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €14,078 | €31,999 | +€17,922 | +127% |
| Amounts payable within one year | 42/48 | €14,078 | €31,999 | +€17,922 | +127% |
| Trade debts | 44 | €2,952 | €864 | -€2,088 | -70.7% |
| Suppliers | 440/4 | €2,952 | €864 | -€2,088 | -70.7% |
| Taxes, remuneration and social security | 45 | €1,209 | €4,050 | +€2,841 | +235% |
| Taxes | 450/3 | €1,209 | €4,050 | +€2,841 | +235% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €9,917 | €27,086 | +€17,169 | +173% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,898 | €8,079 | -€5,819 | -41.9% |
| Other operating charges | 640/8 | €767 | €813 | +€46 | +6.0% |
| Gross operating margin | 9900 | €17,197 | €21,835 | +€4,637 | +27.0% |
| Operating profit (loss) | 9901 | €2,532 | €12,943 | +€10,411 | +411% |
| Financial charges | 65/66B | €131 | €121 | -€10 | -7.6% |
| Recurring financial charges | 65 | €131 | €121 | -€10 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €2,402 | €12,822 | +€10,421 | +434% |
| Income taxes | 67/77 | €1,209 | €4,073 | +€2,864 | +237% |
| Profit (loss) for the period | 9904 | €1,192 | €8,749 | +€7,557 | +634% |
| Profit (loss) for the period to be appropriated | 9905 | €1,192 | €8,749 | +€7,557 | +634% |
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 26 October 2026 via checked.be.