DENTALA: 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.
DENTALA
Largest movements
- Cash -€77,321
down €77,321 (-74.0%), from €104,442 to €27,121
mainly Other debts (-€157,361) and Receivables within one year (-€37,339)
- Receivables within one year +€37,339
up €37,339 (+347%), from €10,746 to €48,086
of which Trade receivables: +€37,339
- Tangible fixed assets -€18,688
down €18,688 (-4.9%), from €377,626 to €358,938
of which Land and buildings: -€10,021
- Other debts -€157,361
down €157,361 (-99.3%), from €158,518 to €1,158
- Reserves +€105,796
up €105,796 (+4,268%), from €2,479 to €108,275
- Debts after one year -€27,232
down €27,232 (-9.6%), from €283,370 to €256,138
- Trade debts +€12,403
up €12,403 (+3,221%), from €385 to €12,788
- Tax, wage and social debts +€7,522
up €7,522 (+228%), from €3,300 to €10,822
- Gross operating margin +€29,702
up €29,702 (+21.3%), from €139,570 to €169,272
- Taxes +€8,945
up €8,945 (+41.5%), from €21,577 to €30,522
- Depreciation +€3,765
up €3,765 (+21.5%), from €17,543 to €21,308
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.
Derived cash bridge
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 | €493,149 | €435,013 | -€58,136 | -11.8% |
| Fixed assets | 21/28 | €377,766 | €359,078 | -€18,688 | -4.9% |
| Tangible fixed assets | 22/27 | €377,626 | €358,938 | -€18,688 | -4.9% |
| Land and buildings | 22 | €333,768 | €323,747 | -€10,021 | -3.0% |
| Plant, machinery and equipment | 23 | €2,234 | €1,079 | -€1,155 | -51.7% |
| Furniture and vehicles | 24 | €2,578 | €4,103 | +€1,525 | +59.1% |
| Leasing and similar rights | 25 | €39,047 | €30,009 | -€9,037 | -23.1% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €115,383 | €75,935 | -€39,447 | -34.2% |
| Amounts receivable within one year | 40/41 | €10,746 | €48,086 | +€37,339 | +347% |
| Trade receivables | 40 | €7,964 | €45,303 | +€37,339 | +469% |
| Other amounts receivable | 41 | €2,782 | €2,782 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €104,442 | €27,121 | -€77,321 | -74.0% |
| Deferred charges and accrued income | 490/1 | €194 | €728 | +€535 | +276% |
| Total equity and liabilities | 10/49 | €493,149 | €435,013 | -€58,136 | -11.8% |
| Equity | 10/15 | €21,079 | €126,875 | +€105,796 | +502% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,479 | €108,275 | +€105,796 | +4,268% |
| Distributable reserves | 133 | €2,479 | €108,275 | +€105,796 | +4,268% |
| Amounts payable | 17/49 | €472,070 | €308,139 | -€163,931 | -34.7% |
| Amounts payable after more than one year | 17 | €283,370 | €256,138 | -€27,232 | -9.6% |
| Financial debts | 170/4 | €283,370 | €256,138 | -€27,232 | -9.6% |
| Amounts payable within one year | 42/48 | €188,700 | €52,000 | -€136,699 | -72.4% |
| Current portion of amounts payable after more than one year | 42 | €26,496 | €27,232 | +€736 | +2.8% |
| Trade debts | 44 | €385 | €12,788 | +€12,403 | +3,221% |
| Suppliers | 440/4 | €385 | €12,788 | +€12,403 | +3,221% |
| Taxes, remuneration and social security | 45 | €3,300 | €10,822 | +€7,522 | +228% |
| Taxes | 450/3 | €3,300 | €10,822 | +€7,522 | +228% |
| Other amounts payable | 47/48 | €158,518 | €1,158 | -€157,361 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,543 | €21,308 | +€3,765 | +21.5% |
| Other operating charges | 640/8 | €5,319 | €4,683 | -€636 | -12.0% |
| Gross operating margin | 9900 | €139,570 | €169,272 | +€29,702 | +21.3% |
| Operating profit (loss) | 9901 | €116,708 | €143,281 | +€26,573 | +22.8% |
| Financial charges | 65/66B | €7,366 | €6,964 | -€402 | -5.5% |
| Recurring financial charges | 65 | €7,366 | €6,964 | -€402 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €109,343 | €136,318 | +€26,975 | +24.7% |
| Income taxes | 67/77 | €21,577 | €30,522 | +€8,945 | +41.5% |
| Profit (loss) for the period | 9904 | €87,766 | €105,796 | +€18,030 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €87,766 | €105,796 | +€18,030 | +20.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.