DENTAEL: 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.
DENTAEL
Largest movements
- Receivables within one year -€81,439
down €81,439 (-20.0%), from €407,150 to €325,711
of which Other amounts receivable: -€82,150
- Tangible fixed assets +€60,351
up €60,351 (+21.5%), from €280,616 to €340,967
of which Other tangible fixed assets: +€71,480
- Cash +€42,225
up €42,225 (+30.0%), from €140,741 to €182,965
mainly Other debts (+€267,090) and Net result for the year (+€133,426)
- Other debts +€267,090
up €267,090 (+296.5%), from €90,091 to €357,181
- Reserves -€219,014
down €219,014 (-32.9%), from €665,849 to €446,835
- Tax, wage and social debts -€10,054
down €10,054 (-50.2%), from €20,008 to €9,954
- Gross operating margin -€58,050
down €58,050 (-20.1%), from €288,835 to €230,784
- Taxes -€20,596
down €20,596 (-25.7%), from €80,275 to €59,679
- Financial income -€6,412
down €6,412 (-33.7%), from €19,021 to €12,610
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 | €830,956 | €854,468 | +€23,511 | +2.8% |
| Fixed assets | 21/28 | €280,616 | €340,967 | +€60,351 | +21.5% |
| Tangible fixed assets | 22/27 | €280,616 | €340,967 | +€60,351 | +21.5% |
| Land and buildings | 22 | €95,608 | €85,754 | -€9,855 | -10.3% |
| Plant, machinery and equipment | 23 | €99,921 | €102,171 | +€2,249 | +2.3% |
| Furniture and vehicles | 24 | €14,331 | €10,807 | -€3,524 | -24.6% |
| Other tangible fixed assets | 26 | €70,756 | €142,236 | +€71,480 | +101.0% |
| Current assets | 29/58 | €550,340 | €513,501 | -€36,840 | -6.7% |
| Amounts receivable within one year | 40/41 | €407,150 | €325,711 | -€81,439 | -20.0% |
| Trade receivables | 40 | - | €711 | +€711 | |
| Other amounts receivable | 41 | €407,150 | €325,000 | -€82,150 | -20.2% |
| Cash at bank and in hand | 54/58 | €140,741 | €182,965 | +€42,225 | +30.0% |
| Deferred charges and accrued income | 490/1 | €2,450 | €4,825 | +€2,375 | +96.9% |
| Total equity and liabilities | 10/49 | €830,956 | €854,468 | +€23,511 | +2.8% |
| Equity | 10/15 | €685,849 | €466,835 | -€219,014 | -31.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €665,849 | €446,835 | -€219,014 | -32.9% |
| Distributable reserves | 133 | €665,849 | €446,835 | -€219,014 | -32.9% |
| Amounts payable | 17/49 | €145,107 | €387,633 | +€242,526 | +167.1% |
| Amounts payable after more than one year | 17 | €20,497 | €12,517 | -€7,981 | -38.9% |
| Financial debts | 170/4 | €20,497 | €12,517 | -€7,981 | -38.9% |
| Amounts payable within one year | 42/48 | €124,610 | €375,116 | +€250,506 | +201.0% |
| Current portion of amounts payable after more than one year | 42 | €7,701 | €7,981 | +€279 | +3.6% |
| Trade debts | 44 | €6,810 | - | -€6,810 | |
| Suppliers | 440/4 | €6,810 | - | -€6,810 | |
| Taxes, remuneration and social security | 45 | €20,008 | €9,954 | -€10,054 | -50.2% |
| Taxes | 450/3 | €20,008 | €9,954 | -€10,054 | -50.2% |
| Other amounts payable | 47/48 | €90,091 | €357,181 | +€267,090 | +296.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,458 | €46,350 | -€108 | -0.2% |
| Other operating charges | 640/8 | €2,362 | €2,641 | +€279 | +11.8% |
| Non-recurring operating charges | 66A | €375 | €139 | -€236 | -62.9% |
| Gross operating margin | 9900 | €288,835 | €230,784 | -€58,050 | -20.1% |
| Operating profit (loss) | 9901 | €239,640 | €181,654 | -€57,986 | -24.2% |
| Financial income | 75/76B | €19,021 | €12,610 | -€6,412 | -33.7% |
| Recurring financial income | 75 | €19,021 | €12,610 | -€6,412 | -33.7% |
| Financial charges | 65/66B | €635 | €1,158 | +€524 | +82.4% |
| Recurring financial charges | 65 | €635 | €1,158 | +€524 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | €258,026 | €193,105 | -€64,921 | -25.2% |
| Income taxes | 67/77 | €80,275 | €59,679 | -€20,596 | -25.7% |
| Profit (loss) for the period | 9904 | €177,751 | €133,426 | -€44,325 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €177,751 | €133,426 | -€44,325 | -24.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.