DENTACO: 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.
DENTACO
Largest movements
- Deferred charges and accrued income +€7,883
up €7,883 (+2443.8%), from €323 to €8,205
- Tangible fixed assets +€5,346
up €5,346 (+909.4%), from €588 to €5,934
of which Furniture and vehicles: +€5,934
- Cash +€3,819
up €3,819 (+4.3%), from €89,473 to €93,293
mainly Other debts (+€80,445) and Net result for the year (+€23,865)
- Receivables within one year -€1,558
down €1,558 (-20.9%), from €7,458 to €5,900
of which Trade receivables: -€808
- Other debts +€80,445
up €80,445 (+204435.4%), from €39 to €80,485
- Reserves -€66,135
down €66,135 (-68.6%), from €96,403 to €30,267
- Trade debts +€1,180
up €1,180, from €0 to €1,180
- Gross operating margin -€7,015
down €7,015 (-18.2%), from €38,468 to €31,453
- Taxes -€1,299
down €1,299 (-16.4%), from €7,899 to €6,600
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 | €97,841 | €113,331 | +€15,490 | +15.8% |
| Fixed assets | 21/28 | €588 | €5,934 | +€5,346 | +909.4% |
| Tangible fixed assets | 22/27 | €588 | €5,934 | +€5,346 | +909.4% |
| Plant, machinery and equipment | 23 | €588 | €0 | -€588 | -100.0% |
| Furniture and vehicles | 24 | - | €5,934 | +€5,934 | |
| Current assets | 29/58 | €97,253 | €107,397 | +€10,144 | +10.4% |
| Amounts receivable within one year | 40/41 | €7,458 | €5,900 | -€1,558 | -20.9% |
| Trade receivables | 40 | €808 | €0 | -€808 | -100.0% |
| Other amounts receivable | 41 | €6,650 | €5,900 | -€751 | -11.3% |
| Cash at bank and in hand | 54/58 | €89,473 | €93,293 | +€3,819 | +4.3% |
| Deferred charges and accrued income | 490/1 | €323 | €8,205 | +€7,883 | +2443.8% |
| Total equity and liabilities | 10/49 | €97,841 | €113,331 | +€15,490 | +15.8% |
| Equity | 10/15 | €97,403 | €31,267 | -€66,135 | -67.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €96,403 | €30,267 | -€66,135 | -68.6% |
| Distributable reserves | 133 | €96,403 | €30,267 | -€66,135 | -68.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €439 | €82,064 | +€81,626 | +18612.2% |
| Amounts payable within one year | 42/48 | €439 | €82,064 | +€81,626 | +18612.2% |
| Trade debts | 44 | €0 | €1,180 | +€1,180 | |
| Suppliers | 440/4 | €0 | €1,180 | +€1,180 | |
| Taxes, remuneration and social security | 45 | €399 | €399 | = | 0.0% |
| Taxes | 450/3 | €399 | €399 | = | 0.0% |
| Other amounts payable | 47/48 | €39 | €80,485 | +€80,445 | +204435.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,012 | €654 | -€359 | -35.4% |
| Other operating charges | 640/8 | €231 | €210 | -€21 | -9.1% |
| Gross operating margin | 9900 | €38,468 | €31,453 | -€7,015 | -18.2% |
| Operating profit (loss) | 9901 | €37,225 | €30,590 | -€6,636 | -17.8% |
| Financial charges | 65/66B | €125 | €125 | = | 0.0% |
| Recurring financial charges | 65 | €125 | €125 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €37,101 | €30,465 | -€6,636 | -17.9% |
| Income taxes | 67/77 | €7,899 | €6,600 | -€1,299 | -16.4% |
| Profit (loss) for the period | 9904 | €29,202 | €23,865 | -€5,337 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,202 | €23,865 | -€5,337 | -18.3% |
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 11 October 2026 via checked.be.