DENT REPAIR: 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 REPAIR
Largest movements
- Tangible fixed assets -€224,569
down €224,569 (-21.7%), from €1.0m to €810,633
of which Furniture and vehicles: -€128,569
- Stocks and contracts +€186,077
new in 2025: €186,077
- Cash +€126,958
up €126,958 (+507%), from €25,031 to €151,989
mainly Depreciation (+€114,382) and Investment in fixed assets (net) (+€111,288)
- Receivables within one year -€69,931
down €69,931 (-48.0%), from €145,620 to €75,690
of which Trade receivables: -€67,933
- Reserves +€57,370
up €57,370 (+10.1%), from €566,270 to €623,640
- Other debts -€55,253
down €55,253 (-39.4%), from €140,404 to €85,150
- Depreciation -€23,525
down €23,525 (-17.1%), from €137,907 to €114,382
- Taxes -€8,998
down €8,998 (-29.1%), from €30,937 to €21,939
- Gross operating margin -€7,075
down €7,075 (-2.5%), from €279,710 to €272,635
- Financial charges +€3,747
up €3,747 (+18.9%), from €19,830 to €23,576
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 | €1,282,022 | €1,318,355 | +€36,334 | +2.8% |
| Fixed assets | 21/28 | €1,037,130 | €811,460 | -€225,670 | -21.8% |
| Intangible fixed assets | 21 | €1,424 | €787 | -€637 | -44.7% |
| Tangible fixed assets | 22/27 | €1,035,203 | €810,633 | -€224,569 | -21.7% |
| Land and buildings | 22 | €621,782 | €578,337 | -€43,445 | -7.0% |
| Plant, machinery and equipment | 23 | €121,049 | €68,494 | -€52,555 | -43.4% |
| Furniture and vehicles | 24 | €292,371 | €163,802 | -€128,569 | -44.0% |
| Financial fixed assets | 28 | €503 | €40 | -€463 | -92.0% |
| Current assets | 29/58 | €244,892 | €506,895 | +€262,003 | +107% |
| Stocks and contracts in progress | 3 | - | €186,077 | +€186,077 | |
| Stocks | 30/36 | - | €186,077 | +€186,077 | |
| Amounts receivable within one year | 40/41 | €145,620 | €75,690 | -€69,931 | -48.0% |
| Trade receivables | 40 | €140,077 | €72,145 | -€67,933 | -48.5% |
| Other amounts receivable | 41 | €5,543 | €3,545 | -€1,998 | -36.0% |
| Current investments | 50/53 | €73,528 | €85,818 | +€12,291 | +16.7% |
| Cash at bank and in hand | 54/58 | €25,031 | €151,989 | +€126,958 | +507% |
| Deferred charges and accrued income | 490/1 | €713 | €7,321 | +€6,608 | +927% |
| Total equity and liabilities | 10/49 | €1,282,022 | €1,318,355 | +€36,334 | +2.8% |
| Equity | 10/15 | €575,710 | €633,085 | +€57,375 | +10.0% |
| Contributions | 10/11 | €6,750 | €6,750 | = | 0.0% |
| Reserves | 13 | €566,270 | €623,640 | +€57,370 | +10.1% |
| Distributable reserves | 133 | €566,270 | €623,640 | +€57,370 | +10.1% |
| Profit (loss) carried forward | 14 | €2,690 | €2,695 | +€5 | +0.2% |
| Amounts payable | 17/49 | €706,312 | €685,270 | -€21,042 | -3.0% |
| Amounts payable after more than one year | 17 | €396,795 | €402,773 | +€5,978 | +1.5% |
| Financial debts | 170/4 | €396,795 | €402,773 | +€5,978 | +1.5% |
| Amounts payable within one year | 42/48 | €309,303 | €282,270 | -€27,033 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €147,339 | €160,342 | +€13,004 | +8.8% |
| Trade debts | 44 | €18,418 | €21,528 | +€3,110 | +16.9% |
| Suppliers | 440/4 | €18,418 | €21,528 | +€3,110 | +16.9% |
| Taxes, remuneration and social security | 45 | €3,143 | €15,250 | +€12,107 | +385% |
| Taxes | 450/3 | €3,143 | €15,250 | +€12,107 | +385% |
| Other amounts payable | 47/48 | €140,404 | €85,150 | -€55,253 | -39.4% |
| Accrued charges and deferred income | 492/3 | €214 | €227 | +€13 | +6.0% |
| Non-recurring operating income | 76A | €991 | €14,319 | +€13,328 | +1,345% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,907 | €114,382 | -€23,525 | -17.1% |
| Other operating charges | 640/8 | €4,446 | €4,657 | +€211 | +4.7% |
| Non-recurring operating charges | 66A | €4,741 | €51,737 | +€46,996 | +991% |
| Gross operating margin | 9900 | €279,710 | €272,635 | -€7,075 | -2.5% |
| Operating profit (loss) | 9901 | €132,616 | €101,859 | -€30,757 | -23.2% |
| Financial income | 75/76B | €863 | €1,031 | +€168 | +19.5% |
| Recurring financial income | 75 | €863 | €1,031 | +€168 | +19.5% |
| Financial charges | 65/66B | €19,830 | €23,576 | +€3,747 | +18.9% |
| Recurring financial charges | 65 | €19,830 | €23,576 | +€3,747 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €113,649 | €79,314 | -€34,335 | -30.2% |
| Income taxes | 67/77 | €30,937 | €21,939 | -€8,998 | -29.1% |
| Profit (loss) for the period | 9904 | €82,712 | €57,375 | -€25,337 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,712 | €57,375 | -€25,337 | -30.6% |
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 27 October 2026 via checked.be.