DENTA MAEN: 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 MAEN
Largest movements
- Cash -€14,521
down €14,521 (-4.8%), from €301,584 to €287,064
mainly Other debts (-€73,406) and Trade debts (-€4,566)
- Tangible fixed assets -€13,693
down €13,693 (-22.8%), from €59,930 to €46,236
of which Furniture and vehicles: -€12,234
- Other debts -€73,406
down €73,406 (-74.4%), from €98,653 to €25,247
- Reserves +€47,032
up €47,032 (+20.2%), from €232,759 to €279,791
of which Distributable reserves: +€47,032
- Current portion of long-term debt +€7,220
up €7,220 (+31.3%), from €23,088 to €30,308
- Gross operating margin -€56,823
down €56,823 (-35.5%), from €159,845 to €103,022
- Taxes -€17,693
down €17,693 (-42.8%), from €41,366 to €23,673
- Staff costs +€15,888
new in 2025: €15,888
- Financial charges -€3,109
down €3,109 (-31.8%), from €9,774 to €6,665
- Depreciation -€2,772
down €2,772 (-28.0%), from €9,901 to €7,128
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 | €478,048 | €447,126 | -€30,922 | -6.5% |
| Fixed assets | 21/28 | €59,930 | €46,236 | -€13,693 | -22.8% |
| Tangible fixed assets | 22/27 | €59,930 | €46,236 | -€13,693 | -22.8% |
| Plant, machinery and equipment | 23 | €23,112 | €22,278 | -€834 | -3.6% |
| Furniture and vehicles | 24 | €31,859 | €19,625 | -€12,234 | -38.4% |
| Other tangible fixed assets | 26 | €4,959 | €4,334 | -€624 | -12.6% |
| Current assets | 29/58 | €418,118 | €400,889 | -€17,229 | -4.1% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,245 | €11,973 | -€2,273 | -16.0% |
| Other amounts receivable | 41 | €14,245 | €11,973 | -€2,273 | -16.0% |
| Cash at bank and in hand | 54/58 | €301,584 | €287,064 | -€14,521 | -4.8% |
| Deferred charges and accrued income | 490/1 | €2,288 | €1,853 | -€436 | -19.0% |
| Total equity and liabilities | 10/49 | €478,048 | €447,126 | -€30,922 | -6.5% |
| Equity | 10/15 | €325,759 | €372,791 | +€47,032 | +14.4% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Contributions outside capital | 11 | €93,000 | €93,000 | = | 0.0% |
| Other | 1109/19 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €232,759 | €279,791 | +€47,032 | +20.2% |
| Non-distributable reserves | 130/1 | €9,300 | €9,300 | = | 0.0% |
| Legal reserve | 130 | €9,300 | €9,300 | = | 0.0% |
| Distributable reserves | 133 | €223,459 | €270,491 | +€47,032 | +21.0% |
| Provisions and deferred taxes | 16 | €8,148 | €8,148 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,148 | €8,148 | = | 0.0% |
| Pensions and similar obligations | 160 | €8,148 | €8,148 | = | 0.0% |
| Amounts payable | 17/49 | €144,140 | €66,186 | -€77,954 | -54.1% |
| Amounts payable within one year | 42/48 | €136,164 | €61,145 | -€75,019 | -55.1% |
| Current portion of amounts payable after more than one year | 42 | €23,088 | €30,308 | +€7,220 | +31.3% |
| Trade debts | 44 | €4,566 | - | -€4,566 | |
| Suppliers | 440/4 | €4,566 | - | -€4,566 | |
| Taxes, remuneration and social security | 45 | €9,857 | €5,590 | -€4,267 | -43.3% |
| Taxes | 450/3 | €9,857 | €4,693 | -€5,164 | -52.4% |
| Remuneration and social security | 454/9 | - | €898 | +€898 | |
| Other amounts payable | 47/48 | €98,653 | €25,247 | -€73,406 | -74.4% |
| Accrued charges and deferred income | 492/3 | €7,976 | €5,041 | -€2,936 | -36.8% |
| Remuneration, social security and pensions | 62 | - | €15,888 | +€15,888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,901 | €7,128 | -€2,772 | -28.0% |
| Other operating charges | 640/8 | €156 | €1,336 | +€1,180 | +755% |
| Non-recurring operating charges | 66A | €6,500 | €6,859 | +€359 | +5.5% |
| Gross operating margin | 9900 | €159,845 | €103,022 | -€56,823 | -35.5% |
| Operating profit (loss) | 9901 | €143,289 | €71,811 | -€71,478 | -49.9% |
| Financial income | 75/76B | €6,423 | €5,559 | -€864 | -13.5% |
| Recurring financial income | 75 | €6,423 | €5,559 | -€864 | -13.5% |
| Financial charges | 65/66B | €9,774 | €6,665 | -€3,109 | -31.8% |
| Recurring financial charges | 65 | €9,774 | €6,665 | -€3,109 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €139,937 | €70,705 | -€69,233 | -49.5% |
| Income taxes | 67/77 | €41,366 | €23,673 | -€17,693 | -42.8% |
| Profit (loss) for the period | 9904 | €98,572 | €47,032 | -€51,539 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €98,572 | €47,032 | -€51,539 | -52.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.