DentaLiu: 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.
DentaLiu
Largest movements
- Cash +€15,026
up €15,026 (+23.0%), from €65,458 to €80,484
mainly Net result for the year (+€20,279) and Depreciation (+€2,086)
- Receivables within one year +€2,360
up €2,360 (+485.6%), from €486 to €2,847
- Deferred charges and accrued income +€1,646
up €1,646 (+499.5%), from €329 to €1,975
- Profit (loss) carried forward +€19,446
up €19,446 (+33.2%), from €58,595 to €78,042
- Tax, wage and social debts -€903
down €903 (-30.1%), from €3,003 to €2,100
of which Remuneration and social security: -€1,755
- Gross operating margin -€22,107
down €22,107 (-43.7%), from €50,562 to €28,455
- Taxes -€4,833
down €4,833 (-45.1%), from €10,716 to €5,883
- Depreciation +€593
up €593 (+39.7%), from €1,494 to €2,086
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 | €69,504 | €87,778 | +€18,274 | +26.3% |
| Fixed assets | 21/28 | €3,231 | €2,473 | -€758 | -23.5% |
| Tangible fixed assets | 22/27 | €3,231 | €2,473 | -€758 | -23.5% |
| Furniture and vehicles | 24 | €3,231 | €2,473 | -€758 | -23.5% |
| Current assets | 29/58 | €66,273 | €85,305 | +€19,032 | +28.7% |
| Amounts receivable within one year | 40/41 | €486 | €2,847 | +€2,360 | +485.6% |
| Other amounts receivable | 41 | €486 | €2,847 | +€2,360 | +485.6% |
| Cash at bank and in hand | 54/58 | €65,458 | €80,484 | +€15,026 | +23.0% |
| Deferred charges and accrued income | 490/1 | €329 | €1,975 | +€1,646 | +499.5% |
| Total equity and liabilities | 10/49 | €69,504 | €87,778 | +€18,274 | +26.3% |
| Equity | 10/15 | €59,095 | €78,542 | +€19,446 | +32.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,595 | €78,042 | +€19,446 | +33.2% |
| Amounts payable | 17/49 | €10,409 | €9,237 | -€1,172 | -11.3% |
| Amounts payable within one year | 42/48 | €10,409 | €9,237 | -€1,172 | -11.3% |
| Trade debts | 44 | €1,323 | €1,094 | -€229 | -17.3% |
| Suppliers | 440/4 | €1,323 | €1,094 | -€229 | -17.3% |
| Taxes, remuneration and social security | 45 | €3,003 | €2,100 | -€903 | -30.1% |
| Taxes | 450/3 | €1,248 | €2,100 | +€852 | +68.3% |
| Remuneration and social security | 454/9 | €1,755 | - | -€1,755 | |
| Other amounts payable | 47/48 | €6,082 | €6,042 | -€40 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,494 | €2,086 | +€593 | +39.7% |
| Other operating charges | 640/8 | €9 | €162 | +€154 | +1795.2% |
| Gross operating margin | 9900 | €50,562 | €28,455 | -€22,107 | -43.7% |
| Operating profit (loss) | 9901 | €49,060 | €26,206 | -€22,854 | -46.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €44 | €46 | +€2 | +4.1% |
| Recurring financial charges | 65 | €44 | €46 | +€2 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €49,017 | €26,162 | -€22,855 | -46.6% |
| Income taxes | 67/77 | €10,716 | €5,883 | -€4,833 | -45.1% |
| Profit (loss) for the period | 9904 | €38,301 | €20,279 | -€18,022 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,301 | €20,279 | -€18,022 | -47.1% |
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 1 October 2026 via checked.be.