DENTA RESPECT: 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 RESPECT
Largest movements
- Current investments +€39,317
up €39,317 (+8.9%), from €442,880 to €482,197
- Tangible fixed assets -€25,637
down €25,637 (-26.8%), from €95,703 to €70,066
of which Land and buildings: -€16,436
- Cash -€21,648
down €21,648 (-14.6%), from €148,764 to €127,116
mainly Contributions, distributions and other (-€306,900) and Current investments (-€39,317)
- Receivables within one year -€16,067
down €16,067 (-39.8%), from €40,342 to €24,275
of which Other amounts receivable: -€12,322
- Other debts +€205,291
up €205,291 (+223.9%), from €91,690 to €296,981
- Reserves -€186,300
down €186,300 (-33.4%), from €557,100 to €370,800
- Accrued charges and deferred income -€28,721
down €28,721 (-100.0%), from €28,721 to €0
- Financial income +€22,115
up €22,115 (+312.6%), from €7,076 to €29,191
- Gross operating margin +€16,547
up €16,547 (+5.8%), from €284,926 to €301,473
- Staff costs +€13,065
up €13,065 (+12.8%), from €101,701 to €114,766
- Taxes +€11,754
up €11,754 (+26.5%), from €44,305 to €56,059
- Depreciation -€3,948
down €3,948 (-8.5%), from €46,633 to €42,685
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 | €728,535 | €705,862 | -€22,673 | -3.1% |
| Fixed assets | 21/28 | €95,703 | €70,066 | -€25,637 | -26.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €95,703 | €70,066 | -€25,637 | -26.8% |
| Land and buildings | 22 | €39,993 | €23,557 | -€16,436 | -41.1% |
| Plant, machinery and equipment | 23 | €21,580 | €19,840 | -€1,740 | -8.1% |
| Furniture and vehicles | 24 | €34,130 | €26,668 | -€7,462 | -21.9% |
| Current assets | 29/58 | €632,832 | €635,796 | +€2,964 | +0.5% |
| Amounts receivable within one year | 40/41 | €40,342 | €24,275 | -€16,067 | -39.8% |
| Trade receivables | 40 | €7,342 | €3,597 | -€3,745 | -51.0% |
| Other amounts receivable | 41 | €33,000 | €20,678 | -€12,322 | -37.3% |
| Current investments | 50/53 | €442,880 | €482,197 | +€39,317 | +8.9% |
| Cash at bank and in hand | 54/58 | €148,764 | €127,116 | -€21,648 | -14.6% |
| Deferred charges and accrued income | 490/1 | €845 | €2,207 | +€1,362 | +161.1% |
| Total equity and liabilities | 10/49 | €728,535 | €705,862 | -€22,673 | -3.1% |
| Equity | 10/15 | €583,516 | €391,218 | -€192,299 | -33.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €557,100 | €370,800 | -€186,300 | -33.4% |
| Distributable reserves | 133 | €557,100 | €370,800 | -€186,300 | -33.4% |
| Profit (loss) carried forward | 14 | €6,416 | €418 | -€5,999 | -93.5% |
| Amounts payable | 17/49 | €145,019 | €314,644 | +€169,625 | +117.0% |
| Amounts payable within one year | 42/48 | €116,298 | €314,644 | +€198,346 | +170.5% |
| Trade debts | 44 | €13,191 | €8,674 | -€4,517 | -34.2% |
| Suppliers | 440/4 | €13,191 | €8,674 | -€4,517 | -34.2% |
| Taxes, remuneration and social security | 45 | €11,417 | €8,989 | -€2,428 | -21.3% |
| Taxes | 450/3 | €0 | €611 | +€611 | |
| Remuneration and social security | 454/9 | €11,417 | €8,378 | -€3,039 | -26.6% |
| Other amounts payable | 47/48 | €91,690 | €296,981 | +€205,291 | +223.9% |
| Accrued charges and deferred income | 492/3 | €28,721 | €0 | -€28,721 | -100.0% |
| Remuneration, social security and pensions | 62 | €101,701 | €114,766 | +€13,065 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,633 | €42,685 | -€3,948 | -8.5% |
| Other operating charges | 640/8 | €5,720 | €2,293 | -€3,428 | -59.9% |
| Gross operating margin | 9900 | €284,926 | €301,473 | +€16,547 | +5.8% |
| Operating profit (loss) | 9901 | €130,872 | €141,729 | +€10,857 | +8.3% |
| Financial income | 75/76B | €7,076 | €29,191 | +€22,115 | +312.6% |
| Recurring financial income | 75 | €7,076 | €29,191 | +€22,115 | +312.6% |
| Financial charges | 65/66B | €941 | €260 | -€682 | -72.4% |
| Recurring financial charges | 65 | €941 | €260 | -€682 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | €137,006 | €170,660 | +€33,654 | +24.6% |
| Income taxes | 67/77 | €44,305 | €56,059 | +€11,754 | +26.5% |
| Profit (loss) for the period | 9904 | €92,701 | €114,601 | +€21,900 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €92,701 | €114,601 | +€21,900 | +23.6% |
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 11 October 2026 via checked.be.