DENTA MANAGEMENT: what changed
Two fiscal 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 MANAGEMENT
Largest movements
- Cash +€26,915
up €26,915 (+87.4%), from €30,810 to €57,725
mainly Net result for the year (+€35,163) and Tax, wage and social debts (+€13,654)
- Deferred charges and accrued income +€13,829
up €13,829 (+318.6%), from €4,341 to €18,169
- Tangible fixed assets +€5,191
up €5,191 (+8.4%), from €61,568 to €66,758
of which Plant, machinery and equipment: +€4,329
- Reserves +€35,150
up €35,150 (+841.9%), from €4,175 to €39,325
- Tax, wage and social debts +€13,654
up €13,654 (+556.9%), from €2,452 to €16,106
of which Taxes: +€11,823
- Other debts -€2,977
down €2,977 (-4.1%), from €72,100 to €69,122
- Gross operating margin +€52,422
up €52,422 (+325.8%), from €16,089 to €68,511
- Taxes +€11,505
up €11,505 (+739.4%), from €1,556 to €13,061
- Other operating charges +€7,608
up €7,608 (+1477.8%), from €515 to €8,123
- Depreciation +€5,689
up €5,689 (+131.1%), from €4,338 to €10,026
- Financial charges -€3,364
down €3,364 (-61.1%), from €5,502 to €2,138
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 | €96,719 | €142,653 | +€45,934 | +47.5% |
| Fixed assets | 21/28 | €61,568 | €66,758 | +€5,190 | +8.4% |
| Intangible fixed assets | 21 | €0 | - | -€0 | |
| Tangible fixed assets | 22/27 | €61,568 | €66,758 | +€5,191 | +8.4% |
| Plant, machinery and equipment | 23 | - | €4,329 | +€4,329 | |
| Furniture and vehicles | 24 | €30,937 | €33,371 | +€2,434 | +7.9% |
| Other tangible fixed assets | 26 | €30,631 | €29,058 | -€1,572 | -5.1% |
| Current assets | 29/58 | €35,151 | €75,895 | +€40,744 | +115.9% |
| Cash at bank and in hand | 54/58 | €30,810 | €57,725 | +€26,915 | +87.4% |
| Deferred charges and accrued income | 490/1 | €4,341 | €18,169 | +€13,829 | +318.6% |
| Total equity and liabilities | 10/49 | €96,719 | €142,653 | +€45,934 | +47.5% |
| Equity | 10/15 | €19,178 | €54,341 | +€35,163 | +183.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €4,175 | €39,325 | +€35,150 | +841.9% |
| Distributable reserves | 133 | €4,175 | €39,325 | +€35,150 | +841.9% |
| Profit (loss) carried forward | 14 | €3 | €16 | +€13 | +374.1% |
| Amounts payable | 17/49 | €77,541 | €88,312 | +€10,771 | +13.9% |
| Amounts payable within one year | 42/48 | €76,768 | €88,312 | +€11,543 | +15.0% |
| Trade debts | 44 | €2,217 | €3,083 | +€867 | +39.1% |
| Suppliers | 440/4 | €2,217 | €3,083 | +€867 | +39.1% |
| Taxes, remuneration and social security | 45 | €2,452 | €16,106 | +€13,654 | +556.9% |
| Taxes | 450/3 | €2,452 | €14,275 | +€11,823 | +482.2% |
| Remuneration and social security | 454/9 | - | €1,831 | +€1,831 | |
| Other amounts payable | 47/48 | €72,100 | €69,122 | -€2,977 | -4.1% |
| Accrued charges and deferred income | 492/3 | €772 | - | -€772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,338 | €10,026 | +€5,689 | +131.1% |
| Other operating charges | 640/8 | €515 | €8,123 | +€7,608 | +1477.8% |
| Gross operating margin | 9900 | €16,089 | €68,511 | +€52,422 | +325.8% |
| Operating profit (loss) | 9901 | €11,237 | €50,362 | +€39,125 | +348.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200.0% |
| Financial charges | 65/66B | €5,502 | €2,138 | -€3,364 | -61.1% |
| Recurring financial charges | 65 | €5,502 | €2,138 | -€3,364 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €5,734 | €48,223 | +€42,489 | +740.9% |
| Income taxes | 67/77 | €1,556 | €13,061 | +€11,505 | +739.4% |
| Profit (loss) for the period | 9904 | €4,178 | €35,163 | +€30,984 | +741.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,178 | €35,163 | +€30,984 | +741.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.