DENTA LIBERT: 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 LIBERT
Largest movements
- Current investments +€45,814
new in 2025: €45,814
- Cash -€34,157
down €34,157 (-54.3%), from €62,888 to €28,731
mainly Contributions, distributions and other (-€354,139) and Current investments (-€45,814)
- Intangible fixed assets -€16,000
down €16,000 (-16.0%), from €99,901 to €83,901
- Receivables within one year -€12,763
down €12,763 (-44.1%), from €28,950 to €16,188
of which Trade receivables: -€17,810
- Tangible fixed assets -€7,211
down €7,211 (-4.9%), from €148,447 to €141,236
of which Plant, machinery and equipment: -€10,941
- Profit (loss) carried forward -€284,668
no longer reported in 2025 (was €284,668)
- Other debts +€268,759
up €268,759 (+593%), from €45,314 to €314,073
- Trade debts -€5,307
down €5,307 (-98.8%), from €5,369 to €62
- Gross operating margin -€13,745
down €13,745 (-9.6%), from €143,315 to €129,570
- Depreciation +€5,492
up €5,492 (+17.2%), from €31,842 to €37,334
- Taxes -€3,682
down €3,682 (-13.8%), from €26,634 to €22,952
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 | €340,268 | €315,870 | -€24,398 | -7.2% |
| Fixed assets | 21/28 | €248,348 | €225,137 | -€23,211 | -9.3% |
| Intangible fixed assets | 21 | €99,901 | €83,901 | -€16,000 | -16.0% |
| Tangible fixed assets | 22/27 | €148,447 | €141,236 | -€7,211 | -4.9% |
| Plant, machinery and equipment | 23 | €141,507 | €130,565 | -€10,941 | -7.7% |
| Furniture and vehicles | 24 | €6,940 | €10,670 | +€3,730 | +53.7% |
| Current assets | 29/58 | €91,920 | €90,733 | -€1,187 | -1.3% |
| Amounts receivable within one year | 40/41 | €28,950 | €16,188 | -€12,763 | -44.1% |
| Trade receivables | 40 | €24,585 | €6,774 | -€17,810 | -72.4% |
| Other amounts receivable | 41 | €4,366 | €9,414 | +€5,048 | +116% |
| Current investments | 50/53 | - | €45,814 | +€45,814 | |
| Cash at bank and in hand | 54/58 | €62,888 | €28,731 | -€34,157 | -54.3% |
| Deferred charges and accrued income | 490/1 | €81 | - | -€81 | |
| Total equity and liabilities | 10/49 | €340,268 | €315,870 | -€24,398 | -7.2% |
| Equity | 10/15 | €285,668 | €1,000 | -€284,668 | -99.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €284,668 | - | -€284,668 | |
| Amounts payable | 17/49 | €54,600 | €314,870 | +€260,270 | +477% |
| Amounts payable within one year | 42/48 | €54,600 | €314,870 | +€260,270 | +477% |
| Trade debts | 44 | €5,369 | €62 | -€5,307 | -98.8% |
| Suppliers | 440/4 | €5,369 | €62 | -€5,307 | -98.8% |
| Taxes, remuneration and social security | 45 | €3,917 | €735 | -€3,182 | -81.2% |
| Taxes | 450/3 | €3,917 | €735 | -€3,182 | -81.2% |
| Other amounts payable | 47/48 | €45,314 | €314,073 | +€268,759 | +593% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,842 | €37,334 | +€5,492 | +17.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €143,315 | €129,570 | -€13,745 | -9.6% |
| Operating profit (loss) | 9901 | €111,086 | €91,837 | -€19,249 | -17.3% |
| Financial income | 75/76B | €438 | €1,119 | +€681 | +156% |
| Recurring financial income | 75 | €438 | €1,119 | +€681 | +156% |
| Financial charges | 65/66B | €253 | €532 | +€279 | +110% |
| Recurring financial charges | 65 | €253 | €532 | +€279 | +110% |
| Profit (loss) for the period before taxes | 9903 | €111,271 | €92,424 | -€18,847 | -16.9% |
| Income taxes | 67/77 | €26,634 | €22,952 | -€3,682 | -13.8% |
| Profit (loss) for the period | 9904 | €84,636 | €69,472 | -€15,165 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €84,636 | €69,472 | -€15,165 | -17.9% |
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 24 October 2026 via checked.be.