Dentaligna: 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.
Dentaligna
Largest movements
- Cash +€140,382
up €140,382 (+35.5%), from €395,285 to €535,667
mainly Net result for the year (+€172,175) and Tax, wage and social debts (+€24,532)
- Receivables within one year +€59,263
new in 2025: €59,263
- Tangible fixed assets +€23,745
up €23,745 (+4,972%), from €478 to €24,223
of which Other tangible fixed assets: +€22,456
- Deferred charges and accrued income -€21,016
down €21,016 (-84.0%), from €25,031 to €4,015
- Profit (loss) carried forward +€172,175
up €172,175 (+48.9%), from €352,199 to €524,375
- Tax, wage and social debts +€24,532
up €24,532 (+27.1%), from €90,548 to €115,080
of which Taxes: +€24,532
- Gross operating margin +€7,008
up €7,008 (+3.1%), from €228,663 to €235,672
- Taxes +€4,410
up €4,410 (+8.1%), from €54,244 to €58,654
- Depreciation +€2,566
up €2,566 (+481%), from €533 to €3,099
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 | €447,793 | €647,168 | +€199,375 | +44.5% |
| Fixed assets | 21/28 | €478 | €24,223 | +€23,745 | +4,972% |
| Tangible fixed assets | 22/27 | €478 | €24,223 | +€23,745 | +4,972% |
| Plant, machinery and equipment | 23 | €478 | €1,767 | +€1,289 | +270% |
| Other tangible fixed assets | 26 | - | €22,456 | +€22,456 | |
| Current assets | 29/58 | €447,316 | €622,945 | +€175,629 | +39.3% |
| Amounts receivable after more than one year | 29 | €27,000 | €24,000 | -€3,000 | -11.1% |
| Trade receivables | 290 | €27,000 | €24,000 | -€3,000 | -11.1% |
| Amounts receivable within one year | 40/41 | - | €59,263 | +€59,263 | |
| Trade receivables | 40 | - | €59,263 | +€59,263 | |
| Cash at bank and in hand | 54/58 | €395,285 | €535,667 | +€140,382 | +35.5% |
| Deferred charges and accrued income | 490/1 | €25,031 | €4,015 | -€21,016 | -84.0% |
| Total equity and liabilities | 10/49 | €447,793 | €647,168 | +€199,375 | +44.5% |
| Equity | 10/15 | €354,199 | €526,375 | +€172,175 | +48.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €352,199 | €524,375 | +€172,175 | +48.9% |
| Amounts payable | 17/49 | €93,594 | €120,793 | +€27,199 | +29.1% |
| Amounts payable within one year | 42/48 | €93,295 | €120,343 | +€27,049 | +29.0% |
| Trade debts | 44 | - | €4,745 | +€4,745 | |
| Suppliers | 440/4 | - | €4,745 | +€4,745 | |
| Taxes, remuneration and social security | 45 | €90,548 | €115,080 | +€24,532 | +27.1% |
| Taxes | 450/3 | €88,298 | €112,830 | +€24,532 | +27.8% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €2,746 | €518 | -€2,228 | -81.1% |
| Accrued charges and deferred income | 492/3 | €299 | €450 | +€151 | +50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €533 | €3,099 | +€2,566 | +481% |
| Other operating charges | 640/8 | €64 | €663 | +€599 | +939% |
| Gross operating margin | 9900 | €228,663 | €235,672 | +€7,008 | +3.1% |
| Operating profit (loss) | 9901 | €228,067 | €231,910 | +€3,843 | +1.7% |
| Financial income | 75/76B | €1,082 | €505 | -€577 | -53.4% |
| Recurring financial income | 75 | €1,082 | €505 | -€577 | -53.4% |
| Financial charges | 65/66B | €1,922 | €1,585 | -€337 | -17.5% |
| Recurring financial charges | 65 | €1,922 | €1,585 | -€337 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €227,227 | €230,829 | +€3,602 | +1.6% |
| Income taxes | 67/77 | €54,244 | €58,654 | +€4,410 | +8.1% |
| Profit (loss) for the period | 9904 | €172,983 | €172,175 | -€807 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €172,983 | €172,175 | -€807 | -0.5% |
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 20 October 2026 via checked.be.