DENTA SEIF: 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 SEIF
Largest movements
- Cash +€74,576
up €74,576 (+53.4%), from €139,660 to €214,237
mainly Net result for the year (+€72,926) and Tax, wage and social debts (+€27,990)
- Receivables within one year +€17,977
up €17,977 (+2,586%), from €695 to €18,672
- Tangible fixed assets -€14,216
down €14,216 (-33.4%), from €42,590 to €28,374
- Deferred charges and accrued income +€7,915
up €7,915 (+44.6%), from €17,761 to €25,675
- Reserves +€72,926
up €72,926 (+45.5%), from €160,146 to €233,072
- Tax, wage and social debts +€27,990
up €27,990 (+102%), from €27,448 to €55,439
- Debts after one year -€13,459
down €13,459 (-49.1%), from €27,426 to €13,966
- Taxes +€21,597
up €21,597 (+78.7%), from €27,448 to €49,046
- Other operating charges -€2,310
down €2,310 (-80.7%), from €2,863 to €554
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 | €235,705 | €321,958 | +€86,252 | +36.6% |
| Fixed assets | 21/28 | €42,590 | €28,374 | -€14,216 | -33.4% |
| Tangible fixed assets | 22/27 | €42,590 | €28,374 | -€14,216 | -33.4% |
| Furniture and vehicles | 24 | €42,590 | €28,374 | -€14,216 | -33.4% |
| Current assets | 29/58 | €193,116 | €293,584 | +€100,468 | +52.0% |
| Amounts receivable after more than one year | 29 | €35,000 | €35,000 | = | 0.0% |
| Other amounts receivable | 291 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €695 | €18,672 | +€17,977 | +2,586% |
| Other amounts receivable | 41 | €695 | €18,672 | +€17,977 | +2,586% |
| Cash at bank and in hand | 54/58 | €139,660 | €214,237 | +€74,576 | +53.4% |
| Deferred charges and accrued income | 490/1 | €17,761 | €25,675 | +€7,915 | +44.6% |
| Total equity and liabilities | 10/49 | €235,705 | €321,958 | +€86,252 | +36.6% |
| Equity | 10/15 | €163,146 | €236,072 | +€72,926 | +44.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €160,146 | €233,072 | +€72,926 | +45.5% |
| Distributable reserves | 133 | €160,146 | €233,072 | +€72,926 | +45.5% |
| Amounts payable | 17/49 | €72,559 | €85,885 | +€13,326 | +18.4% |
| Amounts payable after more than one year | 17 | €27,426 | €13,966 | -€13,459 | -49.1% |
| Financial debts | 170/4 | €27,426 | €13,966 | -€13,459 | -49.1% |
| Amounts payable within one year | 42/48 | €43,033 | €68,977 | +€25,944 | +60.3% |
| Current portion of amounts payable after more than one year | 42 | €12,970 | €13,459 | +€489 | +3.8% |
| Trade debts | 44 | €2,614 | €79 | -€2,535 | -97.0% |
| Suppliers | 440/4 | €2,614 | €79 | -€2,535 | -97.0% |
| Taxes, remuneration and social security | 45 | €27,448 | €55,439 | +€27,990 | +102% |
| Taxes | 450/3 | €27,448 | €55,439 | +€27,990 | +102% |
| Accrued charges and deferred income | 492/3 | €2,101 | €2,942 | +€841 | +40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,811 | €14,216 | +€405 | +2.9% |
| Other operating charges | 640/8 | €2,863 | €554 | -€2,310 | -80.7% |
| Gross operating margin | 9900 | €136,223 | €136,582 | +€358 | +0.3% |
| Operating profit (loss) | 9901 | €119,549 | €121,812 | +€2,263 | +1.9% |
| Financial income | 75/76B | €1,575 | €1,950 | +€375 | +23.8% |
| Recurring financial income | 75 | €1,575 | €1,950 | +€375 | +23.8% |
| Financial charges | 65/66B | €2,229 | €1,790 | -€438 | -19.7% |
| Recurring financial charges | 65 | €2,229 | €1,790 | -€438 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €118,895 | €121,972 | +€3,076 | +2.6% |
| Income taxes | 67/77 | €27,448 | €49,046 | +€21,597 | +78.7% |
| Profit (loss) for the period | 9904 | €91,447 | €72,926 | -€18,521 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €91,447 | €72,926 | -€18,521 | -20.3% |
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 13 October 2026 via checked.be.