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.
Denta
Largest movements
- Cash +€59,924
up €59,924 (+432%), from €13,886 to €73,810
mainly Net result for the year (+€216,571) and Other debts (+€212,258)
- Tangible fixed assets -€11,161
down €11,161 (-2.1%), from €529,093 to €517,933
of which Land and buildings: -€14,432
- Other debts +€212,258
up €212,258 (+2,937%), from €7,228 to €219,486
- Reserves -€125,976
down €125,976 (-61.9%), from €203,616 to €77,640
of which Distributable reserves: -€125,976
- Debts after one year -€25,435
down €25,435 (-5.2%), from €489,130 to €463,695
- Tax, wage and social debts -€8,483
down €8,483 (-91.6%), from €9,265 to €781
- Financial charges -€111,578
down €111,578 (-71.1%), from €156,822 to €45,244
- Gross operating margin -€32,102
down €32,102 (-8.5%), from €379,401 to €347,299
- Taxes +€21,517
up €21,517 (+46.5%), from €46,265 to €67,781
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 | €756,268 | €809,371 | +€53,103 | +7.0% |
| Fixed assets | 21/28 | €529,093 | €517,933 | -€11,161 | -2.1% |
| Tangible fixed assets | 22/27 | €529,093 | €517,933 | -€11,161 | -2.1% |
| Land and buildings | 22 | €520,039 | €505,608 | -€14,432 | -2.8% |
| Furniture and vehicles | 24 | €9,054 | €12,325 | +€3,271 | +36.1% |
| Current assets | 29/58 | €227,174 | €291,438 | +€64,264 | +28.3% |
| Amounts receivable within one year | 40/41 | €212,361 | €217,628 | +€5,267 | +2.5% |
| Trade receivables | 40 | - | €6,853 | +€6,853 | |
| Other amounts receivable | 41 | €212,361 | €210,775 | -€1,586 | -0.7% |
| Cash at bank and in hand | 54/58 | €13,886 | €73,810 | +€59,924 | +432% |
| Deferred charges and accrued income | 490/1 | €927 | €0 | -€927 | -100% |
| Total equity and liabilities | 10/49 | €756,268 | €809,371 | +€53,103 | +7.0% |
| Equity | 10/15 | €222,216 | €96,240 | -€125,976 | -56.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €203,616 | €77,640 | -€125,976 | -61.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,780 | €75,780 | = | 0.0% |
| Distributable reserves | 133 | €125,976 | €0 | -€125,976 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €534,051 | €713,131 | +€179,079 | +33.5% |
| Amounts payable after more than one year | 17 | €489,130 | €463,695 | -€25,435 | -5.2% |
| Financial debts | 170/4 | €489,130 | €463,695 | -€25,435 | -5.2% |
| Amounts payable within one year | 42/48 | €43,211 | €249,435 | +€206,224 | +477% |
| Current portion of amounts payable after more than one year | 42 | €23,478 | €28,197 | +€4,718 | +20.1% |
| Financial debts | 43 | €2,859 | €0 | -€2,859 | -100% |
| Other loans | 439 | €2,859 | €0 | -€2,859 | -100% |
| Trade debts | 44 | €381 | €971 | +€590 | +155% |
| Suppliers | 440/4 | €381 | €971 | +€590 | +155% |
| Taxes, remuneration and social security | 45 | €9,265 | €781 | -€8,483 | -91.6% |
| Taxes | 450/3 | €9,265 | €781 | -€8,483 | -91.6% |
| Other amounts payable | 47/48 | €7,228 | €219,486 | +€212,258 | +2,937% |
| Accrued charges and deferred income | 492/3 | €1,710 | €0 | -€1,710 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,971 | €15,961 | -€11 | -0.1% |
| Other operating charges | 640/8 | €1,410 | €1,743 | +€332 | +23.6% |
| Gross operating margin | 9900 | €379,401 | €347,299 | -€32,102 | -8.5% |
| Operating profit (loss) | 9901 | €362,020 | €329,596 | -€32,424 | -9.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €156,822 | €45,244 | -€111,578 | -71.1% |
| Recurring financial charges | 65 | €156,822 | €45,244 | -€111,578 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | €205,198 | €284,352 | +€79,154 | +38.6% |
| Income taxes | 67/77 | €46,265 | €67,781 | +€21,517 | +46.5% |
| Profit (loss) for the period | 9904 | €158,933 | €216,571 | +€57,638 | +36.3% |
| Transfer to tax-exempt reserves | 689 | €75,780 | €0 | -€75,780 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €83,153 | €216,571 | +€133,418 | +160% |
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 21 October 2026 via checked.be.