DENT-SERVICE: 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-SERVICE
Largest movements
- Receivables within one year +€85,240
up €85,240 (+8.9%), from €960,551 to €1.0m
- Tangible fixed assets -€40,588
down €40,588 (-10.9%), from €371,269 to €330,681
of which Other tangible fixed assets: -€26,591
- Profit (loss) carried forward +€139,516
up €139,516 (+25.8%), from €540,801 to €680,317
- Debts after one year -€73,088
down €73,088 (-38.1%), from €191,592 to €118,505
- Tax, wage and social debts +€46,559
up €46,559 (+119%), from €39,123 to €85,682
of which Taxes: +€51,098
- Current portion of long-term debt -€40,764
down €40,764 (-34.5%), from €118,027 to €77,263
- Gross operating margin +€34,648
up €34,648 (+17.0%), from €203,855 to €238,503
- Staff costs -€21,413
down €21,413 (-61.6%), from €34,771 to €13,358
- Taxes +€14,977
up €14,977 (+41.5%), from €36,122 to €51,098
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 | €1,361,278 | €1,416,158 | +€54,879 | +4.0% |
| Fixed assets | 21/28 | €371,373 | €330,785 | -€40,588 | -10.9% |
| Tangible fixed assets | 22/27 | €371,269 | €330,681 | -€40,588 | -10.9% |
| Plant, machinery and equipment | 23 | €62,758 | €50,193 | -€12,565 | -20.0% |
| Furniture and vehicles | 24 | €5,822 | €4,390 | -€1,432 | -24.6% |
| Other tangible fixed assets | 26 | €302,688 | €276,098 | -€26,591 | -8.8% |
| Financial fixed assets | 28 | €104 | €104 | = | 0.0% |
| Current assets | 29/58 | €989,905 | €1,085,372 | +€95,467 | +9.6% |
| Amounts receivable within one year | 40/41 | €960,551 | €1,045,791 | +€85,240 | +8.9% |
| Other amounts receivable | 41 | €960,551 | €1,045,791 | +€85,240 | +8.9% |
| Cash at bank and in hand | 54/58 | €25,396 | €34,420 | +€9,024 | +35.5% |
| Deferred charges and accrued income | 490/1 | €3,959 | €5,161 | +€1,203 | +30.4% |
| Total equity and liabilities | 10/49 | €1,361,278 | €1,416,158 | +€54,879 | +4.0% |
| Equity | 10/15 | €965,487 | €1,098,211 | +€132,725 | +13.7% |
| Contributions | 10/11 | €185,920 | €185,920 | = | 0.0% |
| Reserves | 13 | €238,765 | €231,974 | -€6,791 | -2.8% |
| Tax-exempt reserves | 132 | €93,777 | €86,987 | -€6,791 | -7.2% |
| Distributable reserves | 133 | €144,988 | €144,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | €540,801 | €680,317 | +€139,516 | +25.8% |
| Provisions and deferred taxes | 16 | €25,009 | €22,745 | -€2,264 | -9.1% |
| Deferred taxes | 168 | €25,009 | €22,745 | -€2,264 | -9.1% |
| Amounts payable | 17/49 | €370,783 | €295,201 | -€75,582 | -20.4% |
| Amounts payable after more than one year | 17 | €191,592 | €118,505 | -€73,088 | -38.1% |
| Financial debts | 170/4 | €191,592 | €118,505 | -€73,088 | -38.1% |
| Amounts payable within one year | 42/48 | €179,190 | €176,696 | -€2,494 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €118,027 | €77,263 | -€40,764 | -34.5% |
| Trade debts | 44 | €22,040 | €13,750 | -€8,289 | -37.6% |
| Suppliers | 440/4 | €22,040 | €13,750 | -€8,289 | -37.6% |
| Taxes, remuneration and social security | 45 | €39,123 | €85,682 | +€46,559 | +119% |
| Taxes | 450/3 | €32,769 | €83,867 | +€51,098 | +156% |
| Remuneration and social security | 454/9 | €6,354 | €1,815 | -€4,539 | -71.4% |
| Remuneration, social security and pensions | 62 | €34,771 | €13,358 | -€21,413 | -61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,044 | €40,588 | +€544 | +1.4% |
| Other operating charges | 640/8 | €6,607 | €6,338 | -€270 | -4.1% |
| Non-recurring operating charges | 66A | €291 | - | -€291 | |
| Gross operating margin | 9900 | €203,855 | €238,503 | +€34,648 | +17.0% |
| Operating profit (loss) | 9901 | €122,142 | €178,220 | +€56,078 | +45.9% |
| Financial income | 75/76B | €12,649 | €14,899 | +€2,250 | +17.8% |
| Recurring financial income | 75 | €12,649 | €14,899 | +€2,250 | +17.8% |
| Financial charges | 65/66B | €12,740 | €11,560 | -€1,181 | -9.3% |
| Recurring financial charges | 65 | €12,740 | €11,560 | -€1,181 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €122,051 | €181,560 | +€59,509 | +48.8% |
| Transfer from deferred taxes | 780 | €2,264 | €2,264 | = | 0.0% |
| Income taxes | 67/77 | €36,122 | €51,098 | +€14,977 | +41.5% |
| Profit (loss) for the period | 9904 | €88,193 | €132,725 | +€44,532 | +50.5% |
| Transfer from tax-exempt reserves | 789 | €6,791 | €6,791 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €94,983 | €139,516 | +€44,532 | +46.9% |
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 20 October 2026 via checked.be.