DENTA: 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.
What changed
DENTA
NACE 46.460, Wholesale of pharmaceutical and medical goods
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€264,106
2024 · €110,507+€153,599
Equity
€3.3m
2024 · €3.1m+€264,106
Cash
€645,769
2024 · €689,617-€43,848
Balance sheet total
€5.2m
2024 · €5.1m+€91,222
Largest movements
Assets
- Receivables within one year +€521,077
up €521,077 (+52.3%), from €996,430 to €1.5m
of which Trade receivables: +€521,079
- Stocks and contracts -€408,712
down €408,712 (-15.2%), from €2.7m to €2.3m
Equity and liabilities
- Reserves +€264,106
up €264,106 (+8.8%), from €3.0m to €3.3m
of which Distributable reserves: +€264,106
- Trade debts -€99,600
down €99,600 (-11.0%), from €906,307 to €806,707
Income statement
- Gross operating margin +€254,371
up €254,371 (+12.2%), from €2.1m to €2.3m
- Staff costs +€116,409
up €116,409 (+6.5%), from €1.8m to €1.9m
- Financial income +€48,025
up €48,025 (+189.4%), from €25,355 to €73,380
- Taxes +€30,432
up €30,432 (+42.6%), from €71,423 to €101,854
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.
Result 2024
€110,507
Gross operating margin
+€254,371
Staff costs
-€116,409
Depreciation
-€8,317
Other operating charges
-€1,900
Financial income
+€48,025
Financial charges
+€8,261
Taxes
-€30,432
Result 2025
€264,106
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.
From operations
+€37,053
Investment
-€62,594
Financing
-€18,306
Cash 2024
€689,617
From operations (derived)
+€37,053
Net result for the year
+€264,106
Depreciation
+€64,996
Stocks and contracts
+€408,712
Receivables within one year
-€521,077
Deferred charges and accrued income
-€25,106
Trade debts
-€99,600
Tax, wage and social debts
-€27,659
Advances received
-€45,844
Accrued charges and deferred income
+€18,526
Investment (derived)
-€62,594
Investment in fixed assets (net)
-€62,594
Financing
-€18,306
Debts after one year
-€18,972
Current portion of long-term debt
+€666
Cash 2025
€645,769
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,069,394 | €5,160,616 | +€91,222 | +1.8% |
| Fixed assets | 21/28 | €611,947 | €609,545 | -€2,402 | -0.4% |
| Intangible fixed assets | 21 | €6,805 | €23,553 | +€16,749 | +246.1% |
| Tangible fixed assets | 22/27 | €603,800 | €574,670 | -€29,130 | -4.8% |
| Land and buildings | 22 | €327,562 | €327,562 | = | 0.0% |
| Plant, machinery and equipment | 23 | €197,580 | €191,887 | -€5,693 | -2.9% |
| Furniture and vehicles | 24 | €78,657 | €55,221 | -€23,436 | -29.8% |
| Financial fixed assets | 28 | €1,342 | €11,322 | +€9,980 | +743.4% |
| Current assets | 29/58 | €4,457,447 | €4,551,071 | +€93,624 | +2.1% |
| Stocks and contracts in progress | 3 | €2,694,064 | €2,285,353 | -€408,712 | -15.2% |
| Stocks | 30/36 | €2,694,064 | €2,285,353 | -€408,712 | -15.2% |
| Amounts receivable within one year | 40/41 | €996,430 | €1,517,507 | +€521,077 | +52.3% |
| Trade receivables | 40 | €996,428 | €1,517,507 | +€521,079 | +52.3% |
| Other amounts receivable | 41 | €2 | - | -€2 | |
| Current investments | 50/53 | €9,805 | €9,805 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €689,617 | €645,769 | -€43,848 | -6.4% |
| Deferred charges and accrued income | 490/1 | €67,531 | €92,637 | +€25,106 | +37.2% |
| Total equity and liabilities | 10/49 | €5,069,394 | €5,160,616 | +€91,222 | +1.8% |
| Equity | 10/15 | €3,082,421 | €3,346,527 | +€264,106 | +8.6% |
| Contributions | 10/11 | €73,748 | €73,748 | = | 0.0% |
| Capital | 10 | €73,748 | €73,748 | = | 0.0% |
| Issued capital | 100 | €73,748 | €73,748 | = | 0.0% |
| Reserves | 13 | €3,008,673 | €3,272,779 | +€264,106 | +8.8% |
| Non-distributable reserves | 130/1 | €7,788 | €7,788 | = | 0.0% |
| Legal reserve | 130 | €7,375 | €7,375 | = | 0.0% |
| Other | 1319 | €413 | €413 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,663 | €39,663 | = | 0.0% |
| Distributable reserves | 133 | €2,961,223 | €3,225,328 | +€264,106 | +8.9% |
| Amounts payable | 17/49 | €1,986,972 | €1,814,089 | -€172,884 | -8.7% |
| Amounts payable after more than one year | 17 | €218,592 | €199,620 | -€18,972 | -8.7% |
| Financial debts | 170/4 | €144,224 | €125,252 | -€18,972 | -13.2% |
| Other amounts payable | 178/9 | €74,368 | €74,368 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,735,730 | €1,563,293 | -€172,437 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €18,306 | €18,972 | +€666 | +3.6% |
| Trade debts | 44 | €906,307 | €806,707 | -€99,600 | -11.0% |
| Suppliers | 440/4 | €906,307 | €806,707 | -€99,600 | -11.0% |
| Advances received on contracts in progress | 46 | €100,594 | €54,750 | -€45,844 | -45.6% |
| Taxes, remuneration and social security | 45 | €498,682 | €471,023 | -€27,659 | -5.5% |
| Taxes | 450/3 | €290,020 | €260,911 | -€29,109 | -10.0% |
| Remuneration and social security | 454/9 | €208,662 | €210,112 | +€1,450 | +0.7% |
| Other amounts payable | 47/48 | €211,840 | €211,840 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €32,650 | €51,176 | +€18,526 | +56.7% |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Remuneration, social security and pensions | 62 | €1,782,549 | €1,898,957 | +€116,409 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,679 | €64,996 | +€8,317 | +14.7% |
| Other operating charges | 640/8 | €42,684 | €44,584 | +€1,900 | +4.5% |
| Gross operating margin | 9900 | €2,078,955 | €2,333,325 | +€254,371 | +12.2% |
| Operating profit (loss) | 9901 | €197,043 | €324,788 | +€127,745 | +64.8% |
| Financial income | 75/76B | €25,355 | €73,380 | +€48,025 | +189.4% |
| Recurring financial income | 75 | €25,355 | €73,380 | +€48,025 | +189.4% |
| Financial charges | 65/66B | €40,469 | €32,208 | -€8,261 | -20.4% |
| Recurring financial charges | 65 | €40,469 | €32,208 | -€8,261 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €181,929 | €365,960 | +€184,031 | +101.2% |
| Income taxes | 67/77 | €71,423 | €101,854 | +€30,432 | +42.6% |
| Profit (loss) for the period | 9904 | €110,507 | €264,106 | +€153,599 | +139.0% |
| Profit (loss) for the period to be appropriated | 9905 | €110,507 | €264,106 | +€153,599 | +139.0% |
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 10 October 2026 via checked.be.