DENTA10E: 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.
DENTA10E
Largest movements
- Current investments +€60,000
up €60,000 (+120%), from €50,000 to €110,000
- Cash -€36,017
down €36,017 (-35.5%), from €101,338 to €65,321
mainly Contributions, distributions and other (-€130,000) and Current investments (-€60,000)
- Other debts +€70,658
up €70,658 (+418%), from €16,905 to €87,562
- Profit (loss) carried forward -€50,936
down €50,936 (-71.3%), from €71,404 to €20,468
- Tax, wage and social debts +€2,910
up €2,910 (+116%), from €2,500 to €5,410
- Gross operating margin +€20,554
up €20,554 (+23.1%), from €89,065 to €109,619
- Taxes +€10,833
up €10,833 (+63.5%), from €17,069 to €27,901
- Financial charges +€1,117
up €1,117 (+383%), from €291 to €1,408
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 | €180,925 | €203,467 | +€22,541 | +12.5% |
| Fixed assets | 21/28 | €3,895 | €2,200 | -€1,695 | -43.5% |
| Tangible fixed assets | 22/27 | €3,895 | €2,200 | -€1,695 | -43.5% |
| Plant, machinery and equipment | 23 | €3,560 | €2,200 | -€1,360 | -38.2% |
| Furniture and vehicles | 24 | €335 | - | -€335 | |
| Current assets | 29/58 | €177,030 | €201,267 | +€24,237 | +13.7% |
| Amounts receivable within one year | 40/41 | €12,353 | €11,548 | -€805 | -6.5% |
| Trade receivables | 40 | - | €3,500 | +€3,500 | |
| Other amounts receivable | 41 | €12,353 | €8,048 | -€4,305 | -34.9% |
| Current investments | 50/53 | €50,000 | €110,000 | +€60,000 | +120% |
| Cash at bank and in hand | 54/58 | €101,338 | €65,321 | -€36,017 | -35.5% |
| Deferred charges and accrued income | 490/1 | €13,339 | €14,398 | +€1,059 | +7.9% |
| Total equity and liabilities | 10/49 | €180,925 | €203,467 | +€22,541 | +12.5% |
| Equity | 10/15 | €161,404 | €110,468 | -€50,936 | -31.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €85,000 | €85,000 | = | 0.0% |
| Distributable reserves | 133 | €85,000 | €85,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,404 | €20,468 | -€50,936 | -71.3% |
| Amounts payable | 17/49 | €19,521 | €92,999 | +€73,478 | +376% |
| Amounts payable within one year | 42/48 | €19,405 | €92,973 | +€73,568 | +379% |
| Taxes, remuneration and social security | 45 | €2,500 | €5,410 | +€2,910 | +116% |
| Taxes | 450/3 | €2,500 | €5,410 | +€2,910 | +116% |
| Other amounts payable | 47/48 | €16,905 | €87,562 | +€70,658 | +418% |
| Accrued charges and deferred income | 492/3 | €116 | €26 | -€90 | -77.5% |
| Non-recurring operating income | 76A | €10,700 | - | -€10,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,037 | €1,695 | -€342 | -16.8% |
| Other operating charges | 640/8 | €513 | €801 | +€287 | +56.0% |
| Gross operating margin | 9900 | €89,065 | €109,619 | +€20,554 | +23.1% |
| Operating profit (loss) | 9901 | €86,515 | €107,123 | +€20,608 | +23.8% |
| Financial income | 75/76B | €412 | €1,250 | +€838 | +203% |
| Recurring financial income | 75 | €412 | €1,250 | +€838 | +203% |
| Financial charges | 65/66B | €291 | €1,408 | +€1,117 | +383% |
| Recurring financial charges | 65 | €291 | €1,408 | +€1,117 | +383% |
| Profit (loss) for the period before taxes | 9903 | €86,635 | €106,965 | +€20,329 | +23.5% |
| Income taxes | 67/77 | €17,069 | €27,901 | +€10,833 | +63.5% |
| Profit (loss) for the period | 9904 | €69,567 | €79,064 | +€9,497 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €69,567 | €79,064 | +€9,497 | +13.7% |
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.