DENTABEL: 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.
DENTABEL
Largest movements
- Tangible fixed assets -€58,911
down €58,911 (-19.1%), from €308,854 to €249,942
of which Furniture and vehicles: -€41,165
- Cash -€28,780
down €28,780 (-17.8%), from €161,905 to €133,125
mainly Contributions, distributions and other (-€80,000) and Debts after one year (-€36,873)
- Receivables within one year -€10,206
down €10,206 (-46.5%), from €21,945 to €11,739
of which Trade receivables: -€9,830
- Debts after one year -€36,873
down €36,873 (-36.0%), from €102,348 to €65,475
- Tax, wage and social debts -€34,199
down €34,199 (-68.3%), from €50,053 to €15,855
of which Remuneration and social security: -€38,874
- Reserves -€19,400
down €19,400 (-7.6%), from €256,338 to €236,938
of which Distributable reserves: -€16,920
- Trade debts -€7,956
down €7,956 (-18.3%), from €43,496 to €35,540
- Gross operating margin +€77,482
up €77,482 (+71.8%), from €107,901 to €185,384
- Taxes +€22,007
up €22,007 (+772.2%), from €2,850 to €24,856
- Depreciation -€19,007
down €19,007 (-51.7%), from €36,753 to €17,747
- Other operating charges +€9,805
up €9,805 (+241.8%), from €4,055 to €13,860
- Staff costs +€6,253
up €6,253 (+10.5%), from €59,817 to €66,069
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €506,437 | €403,220 | -€103,217 | -20.4% |
| Fixed assets | 21/28 | €308,854 | €249,942 | -€58,911 | -19.1% |
| Tangible fixed assets | 22/27 | €308,854 | €249,942 | -€58,911 | -19.1% |
| Land and buildings | 22 | €266,455 | €249,531 | -€16,924 | -6.4% |
| Plant, machinery and equipment | 23 | €1,234 | €411 | -€823 | -66.7% |
| Furniture and vehicles | 24 | €41,165 | - | -€41,165 | |
| Current assets | 29/58 | €197,583 | €153,277 | -€44,306 | -22.4% |
| Stocks and contracts in progress | 3 | €9,259 | €5,000 | -€4,259 | -46.0% |
| Stocks | 30/36 | €9,259 | €5,000 | -€4,259 | -46.0% |
| Amounts receivable within one year | 40/41 | €21,945 | €11,739 | -€10,206 | -46.5% |
| Trade receivables | 40 | €10,815 | €985 | -€9,830 | -90.9% |
| Other amounts receivable | 41 | €11,130 | €10,754 | -€376 | -3.4% |
| Cash at bank and in hand | 54/58 | €161,905 | €133,125 | -€28,780 | -17.8% |
| Deferred charges and accrued income | 490/1 | €4,474 | €3,413 | -€1,061 | -23.7% |
| Total equity and liabilities | 10/49 | €506,437 | €403,220 | -€103,217 | -20.4% |
| Equity | 10/15 | €268,813 | €249,477 | -€19,337 | -7.2% |
| Contributions | 10/11 | €12,475 | €12,475 | = | 0.0% |
| Outside capital | 11 | €12,475 | €12,475 | = | 0.0% |
| Other | 1109/19 | €12,475 | €12,475 | = | 0.0% |
| Reserves | 13 | €256,338 | €236,938 | -€19,400 | -7.6% |
| Non-distributable reserves | 130/1 | €2,480 | - | -€2,480 | |
| Reserves not available under the articles | 1311 | €2,480 | - | -€2,480 | |
| Distributable reserves | 133 | €253,858 | €236,938 | -€16,920 | -6.7% |
| Profit (loss) carried forward | 14 | - | €63 | +€63 | |
| Amounts payable | 17/49 | €237,623 | €153,743 | -€83,880 | -35.3% |
| Amounts payable after more than one year | 17 | €102,348 | €65,475 | -€36,873 | -36.0% |
| Financial debts | 170/4 | €102,348 | €65,475 | -€36,873 | -36.0% |
| Amounts payable within one year | 42/48 | €135,275 | €88,268 | -€47,007 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €41,726 | €36,873 | -€4,853 | -11.6% |
| Trade debts | 44 | €43,496 | €35,540 | -€7,956 | -18.3% |
| Suppliers | 440/4 | €43,496 | €35,540 | -€7,956 | -18.3% |
| Taxes, remuneration and social security | 45 | €50,053 | €15,855 | -€34,199 | -68.3% |
| Taxes | 450/3 | €2,850 | €7,525 | +€4,675 | +164.1% |
| Remuneration and social security | 454/9 | €47,203 | €8,329 | -€38,874 | -82.4% |
| Remuneration, social security and pensions | 62 | €59,817 | €66,069 | +€6,253 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,753 | €17,747 | -€19,007 | -51.7% |
| Other operating charges | 640/8 | €4,055 | €13,860 | +€9,805 | +241.8% |
| Gross operating margin | 9900 | €107,901 | €185,384 | +€77,482 | +71.8% |
| Operating profit (loss) | 9901 | €7,277 | €87,707 | +€80,431 | +1105.3% |
| Financial income | 75/76B | €648 | €1,271 | +€623 | +96.1% |
| Recurring financial income | 75 | €648 | €1,271 | +€623 | +96.1% |
| Financial charges | 65/66B | €3,263 | €3,459 | +€196 | +6.0% |
| Recurring financial charges | 65 | €3,263 | €3,459 | +€196 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €4,662 | €85,520 | +€80,858 | +1734.6% |
| Income taxes | 67/77 | €2,850 | €24,856 | +€22,007 | +772.2% |
| Profit (loss) for the period | 9904 | €1,812 | €60,663 | +€58,851 | +3248.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,812 | €60,663 | +€58,851 | +3248.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.