DENTA 90: 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 90
Largest movements
- Cash +€28,750
up €28,750 (+68.3%), from €42,089 to €70,840
mainly Net result for the year (+€80,971) and Depreciation (+€24,220)
- Receivables within one year -€11,068
down €11,068 (-55.3%), from €20,011 to €8,942
- Current investments -€4,590
down €4,590 (-1.7%), from €277,310 to €272,719
- Reserves +€15,977
up €15,977 (+3.8%), from €424,503 to €440,480
of which Distributable reserves: +€15,977
- Debts after one year -€13,292
down €13,292 (-36.4%), from €36,553 to €23,261
- Tax, wage and social debts +€6,506
new in 2025: €6,506
- Gross operating margin +€31,240
up €31,240 (+31.5%), from €99,282 to €130,523
- Financial income +€5,236
up €5,236 (+64.6%), from €8,102 to €13,338
- Taxes +€5,028
up €5,028 (+18.3%), from €27,518 to €32,546
- Financial charges +€1,994
up €1,994 (+148.7%), from €1,341 to €3,334
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 | €423,524 | €432,645 | +€9,121 | +2.2% |
| Fixed assets | 21/28 | €80,411 | €76,601 | -€3,810 | -4.7% |
| Tangible fixed assets | 22/27 | €80,386 | €76,576 | -€3,810 | -4.7% |
| Land and buildings | 22 | €10,232 | €10,232 | = | 0.0% |
| Plant, machinery and equipment | 23 | €16,231 | €20,094 | +€3,863 | +23.8% |
| Furniture and vehicles | 24 | €53,923 | €46,250 | -€7,673 | -14.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €343,113 | €356,044 | +€12,931 | +3.8% |
| Amounts receivable within one year | 40/41 | €20,011 | €8,942 | -€11,068 | -55.3% |
| Other amounts receivable | 41 | €20,011 | €8,942 | -€11,068 | -55.3% |
| Current investments | 50/53 | €277,310 | €272,719 | -€4,590 | -1.7% |
| Cash at bank and in hand | 54/58 | €42,089 | €70,840 | +€28,750 | +68.3% |
| Deferred charges and accrued income | 490/1 | €3,704 | €3,543 | -€161 | -4.3% |
| Total equity and liabilities | 10/49 | €423,524 | €432,645 | +€9,121 | +2.2% |
| Equity | 10/15 | €370,757 | €386,734 | +€15,977 | +4.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €424,503 | €440,480 | +€15,977 | +3.8% |
| Tax-exempt reserves | 132 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €412,503 | €428,480 | +€15,977 | +3.9% |
| Profit (loss) carried forward | 14 | -€72,338 | -€72,338 | = | 0.0% |
| Amounts payable | 17/49 | €52,768 | €45,911 | -€6,856 | -13.0% |
| Amounts payable after more than one year | 17 | €36,553 | €23,261 | -€13,292 | -36.4% |
| Financial debts | 170/4 | €36,553 | €23,261 | -€13,292 | -36.4% |
| Amounts payable within one year | 42/48 | €16,215 | €22,650 | +€6,436 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €13,292 | €13,292 | = | 0.0% |
| Trade debts | 44 | €2,923 | €2,853 | -€70 | -2.4% |
| Suppliers | 440/4 | €2,923 | €2,853 | -€70 | -2.4% |
| Taxes, remuneration and social security | 45 | - | €6,506 | +€6,506 | |
| Taxes | 450/3 | - | €6,506 | +€6,506 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,284 | €24,220 | -€64 | -0.3% |
| Other operating charges | 640/8 | €1,884 | €2,789 | +€905 | +48.1% |
| Gross operating margin | 9900 | €99,282 | €130,523 | +€31,240 | +31.5% |
| Operating profit (loss) | 9901 | €73,114 | €103,513 | +€30,399 | +41.6% |
| Financial income | 75/76B | €8,102 | €13,338 | +€5,236 | +64.6% |
| Recurring financial income | 75 | €8,102 | €13,338 | +€5,236 | +64.6% |
| Financial charges | 65/66B | €1,341 | €3,334 | +€1,994 | +148.7% |
| Recurring financial charges | 65 | €1,341 | €3,334 | +€1,994 | +148.7% |
| Profit (loss) for the period before taxes | 9903 | €79,876 | €113,517 | +€33,642 | +42.1% |
| Income taxes | 67/77 | €27,518 | €32,546 | +€5,028 | +18.3% |
| Profit (loss) for the period | 9904 | €52,357 | €80,971 | +€28,614 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,357 | €80,971 | +€28,614 | +54.7% |
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 9 October 2026 via checked.be.