DENTA DIXMUDA: 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 DIXMUDA
Largest movements
- Cash -€60,933
down €60,933 (-51.3%), from €118,719 to €57,786
mainly Debts after one year (-€86,979) and Contributions, distributions and other (-€85,000)
- Tangible fixed assets -€55,136
down €55,136 (-13.8%), from €398,375 to €343,238
- Receivables within one year +€9,227
up €9,227 (+128%), from €7,182 to €16,409
of which Trade receivables: +€10,300
- Deferred charges and accrued income +€6,864
up €6,864 (+68.2%), from €10,061 to €16,925
- Debts after one year -€86,979
down €86,979 (-48.7%), from €178,774 to €91,795
- Other debts +€11,423
up €11,423 (+6.7%), from €171,350 to €182,773
- Accrued charges and deferred income -€10,570
down €10,570 (-36.7%), from €28,769 to €18,199
- Current portion of long-term debt -€7,634
down €7,634 (-8.1%), from €94,613 to €86,979
- Trade debts -€6,342
down €6,342 (-31.2%), from €20,341 to €14,000
- Gross operating margin +€25,747
up €25,747 (+8.3%), from €310,223 to €335,970
- Staff costs +€13,352
up €13,352 (+12.7%), from €104,852 to €118,204
- Depreciation +€9,099
up €9,099 (+12.0%), from €75,735 to €84,834
- Taxes +€4,497
up €4,497 (+13.5%), from €33,397 to €37,894
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 | €534,337 | €434,358 | -€99,979 | -18.7% |
| Fixed assets | 21/28 | €398,375 | €343,238 | -€55,136 | -13.8% |
| Tangible fixed assets | 22/27 | €398,375 | €343,238 | -€55,136 | -13.8% |
| Land and buildings | 22 | €16,557 | €14,321 | -€2,236 | -13.5% |
| Plant, machinery and equipment | 23 | €92,079 | €68,200 | -€23,878 | -25.9% |
| Furniture and vehicles | 24 | €85,845 | €76,755 | -€9,090 | -10.6% |
| Other tangible fixed assets | 26 | €203,895 | €183,962 | -€19,932 | -9.8% |
| Current assets | 29/58 | €135,962 | €91,120 | -€44,842 | -33.0% |
| Amounts receivable within one year | 40/41 | €7,182 | €16,409 | +€9,227 | +128% |
| Trade receivables | 40 | €1,000 | €11,300 | +€10,300 | +1,030% |
| Other amounts receivable | 41 | €6,182 | €5,109 | -€1,074 | -17.4% |
| Cash at bank and in hand | 54/58 | €118,719 | €57,786 | -€60,933 | -51.3% |
| Deferred charges and accrued income | 490/1 | €10,061 | €16,925 | +€6,864 | +68.2% |
| Total equity and liabilities | 10/49 | €534,337 | €434,358 | -€99,979 | -18.7% |
| Equity | 10/15 | €40,491 | €40,613 | +€123 | +0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €28,091 | €28,213 | +€123 | +0.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €26,091 | €26,213 | +€123 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €493,847 | €393,745 | -€100,101 | -20.3% |
| Amounts payable after more than one year | 17 | €178,774 | €91,795 | -€86,979 | -48.7% |
| Financial debts | 170/4 | €178,774 | €91,795 | -€86,979 | -48.7% |
| Amounts payable within one year | 42/48 | €286,304 | €283,751 | -€2,553 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €94,613 | €86,979 | -€7,634 | -8.1% |
| Trade debts | 44 | €20,341 | €14,000 | -€6,342 | -31.2% |
| Suppliers | 440/4 | €20,341 | €14,000 | -€6,342 | -31.2% |
| Other amounts payable | 47/48 | €171,350 | €182,773 | +€11,423 | +6.7% |
| Accrued charges and deferred income | 492/3 | €28,769 | €18,199 | -€10,570 | -36.7% |
| Remuneration, social security and pensions | 62 | €104,852 | €118,204 | +€13,352 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,735 | €84,834 | +€9,099 | +12.0% |
| Other operating charges | 640/8 | €1,595 | €1,233 | -€363 | -22.7% |
| Gross operating margin | 9900 | €310,223 | €335,970 | +€25,747 | +8.3% |
| Operating profit (loss) | 9901 | €128,041 | €131,699 | +€3,659 | +2.9% |
| Financial income | 75/76B | €477 | €174 | -€304 | -63.7% |
| Recurring financial income | 75 | €477 | €174 | -€304 | -63.7% |
| Financial charges | 65/66B | €9,022 | €8,856 | -€166 | -1.8% |
| Recurring financial charges | 65 | €9,022 | €8,856 | -€166 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €119,496 | €123,017 | +€3,521 | +2.9% |
| Income taxes | 67/77 | €33,397 | €37,894 | +€4,497 | +13.5% |
| Profit (loss) for the period | 9904 | €86,099 | €85,123 | -€976 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,099 | €85,123 | -€976 | -1.1% |
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.