Dent TC: 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 TC
Largest movements
- Receivables within one year -€11,809
no longer reported in 2025 (was €11,809)
- Tangible fixed assets -€7,888
down €7,888 (-34.9%), from €22,576 to €14,689
of which Furniture and vehicles: -€9,117
- Cash +€4,453
up €4,453 (+7.2%), from €62,132 to €66,585
mainly Net result for the year (+€62,351) and Other debts (+€28,375)
- Profit (loss) carried forward -€52,647
down €52,647 (-100.0%), from €52,662 to €15
- Other debts +€28,375
up €28,375 (+352.9%), from €8,040 to €36,414
- Tax, wage and social debts +€19,235
up €19,235 (+211.2%), from €9,107 to €28,342
of which Taxes: +€20,827
- Current portion of long-term debt -€8,060
no longer reported in 2025 (was €8,060)
- Trade debts -€2,539
down €2,539 (-74.6%), from €3,403 to €864
- Gross operating margin +€48,912
up €48,912 (+98.8%), from €49,523 to €98,435
- Taxes +€11,097
up €11,097 (+147.7%), from €7,514 to €18,611
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 | €96,910 | €81,274 | -€15,636 | -16.1% |
| Fixed assets | 21/28 | €22,576 | €14,689 | -€7,888 | -34.9% |
| Tangible fixed assets | 22/27 | €22,576 | €14,689 | -€7,888 | -34.9% |
| Plant, machinery and equipment | 23 | €2,389 | €3,618 | +€1,229 | +51.4% |
| Furniture and vehicles | 24 | €20,188 | €11,071 | -€9,117 | -45.2% |
| Current assets | 29/58 | €74,334 | €66,585 | -€7,748 | -10.4% |
| Amounts receivable within one year | 40/41 | €11,809 | - | -€11,809 | |
| Trade receivables | 40 | €11,809 | - | -€11,809 | |
| Cash at bank and in hand | 54/58 | €62,132 | €66,585 | +€4,453 | +7.2% |
| Deferred charges and accrued income | 490/1 | €393 | - | -€393 | |
| Total equity and liabilities | 10/49 | €96,910 | €81,274 | -€15,636 | -16.1% |
| Equity | 10/15 | €57,412 | €4,765 | -€52,647 | -91.7% |
| Contributions | 10/11 | €4,750 | €4,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,662 | €15 | -€52,647 | -100.0% |
| Amounts payable | 17/49 | €39,499 | €76,509 | +€37,011 | +93.7% |
| Amounts payable after more than one year | 17 | €10,889 | €10,889 | = | 0.0% |
| Financial debts | 170/4 | €10,889 | €10,889 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,609 | €65,620 | +€37,011 | +129.4% |
| Current portion of amounts payable after more than one year | 42 | €8,060 | - | -€8,060 | |
| Trade debts | 44 | €3,403 | €864 | -€2,539 | -74.6% |
| Suppliers | 440/4 | €3,403 | €864 | -€2,539 | -74.6% |
| Taxes, remuneration and social security | 45 | €9,107 | €28,342 | +€19,235 | +211.2% |
| Taxes | 450/3 | €7,514 | €28,342 | +€20,827 | +277.2% |
| Remuneration and social security | 454/9 | €1,592 | - | -€1,592 | |
| Other amounts payable | 47/48 | €8,040 | €36,414 | +€28,375 | +352.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,823 | €14,698 | -€125 | -0.8% |
| Other operating charges | 640/8 | €349 | €986 | +€638 | +182.9% |
| Gross operating margin | 9900 | €49,523 | €98,435 | +€48,912 | +98.8% |
| Operating profit (loss) | 9901 | €34,352 | €82,751 | +€48,399 | +140.9% |
| Financial income | 75/76B | €283 | - | -€283 | |
| Recurring financial income | 75 | €283 | - | -€283 | |
| Financial charges | 65/66B | €2,318 | €1,789 | -€530 | -22.8% |
| Recurring financial charges | 65 | €2,318 | €1,789 | -€530 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €32,317 | €80,962 | +€48,646 | +150.5% |
| Income taxes | 67/77 | €7,514 | €18,611 | +€11,097 | +147.7% |
| Profit (loss) for the period | 9904 | €24,802 | €62,351 | +€37,549 | +151.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,802 | €62,351 | +€37,549 | +151.4% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.