Dentamas: 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.
Dentamas
Largest movements
- Cash +€75,576
up €75,576 (+273.6%), from €27,626 to €103,202
mainly Net result for the year (+€65,788) and Receivables within one year (+€12,889)
- Receivables within one year -€12,889
no longer reported in 2025 (was €12,889)
of which Trade receivables: -€10,000
- Deferred charges and accrued income +€2,792
up €2,792 (+26.1%), from €10,687 to €13,479
- Reserves +€64,955
up €64,955 (+138.0%), from €47,052 to €112,007
- Gross operating margin +€23,697
up €23,697 (+39.1%), from €60,628 to €84,325
- Taxes +€4,902
up €4,902 (+40.5%), from €12,111 to €17,012
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 | €54,005 | €118,837 | +€64,832 | +120.0% |
| Fixed assets | 21/28 | €2,803 | €2,156 | -€647 | -23.1% |
| Tangible fixed assets | 22/27 | €2,803 | €2,156 | -€647 | -23.1% |
| Plant, machinery and equipment | 23 | €2,803 | €2,156 | -€647 | -23.1% |
| Current assets | 29/58 | €51,202 | €116,681 | +€65,479 | +127.9% |
| Amounts receivable within one year | 40/41 | €12,889 | - | -€12,889 | |
| Trade receivables | 40 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 41 | €2,889 | - | -€2,889 | |
| Cash at bank and in hand | 54/58 | €27,626 | €103,202 | +€75,576 | +273.6% |
| Deferred charges and accrued income | 490/1 | €10,687 | €13,479 | +€2,792 | +26.1% |
| Total equity and liabilities | 10/49 | €54,005 | €118,837 | +€64,832 | +120.0% |
| Equity | 10/15 | €52,052 | €117,007 | +€64,955 | +124.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,052 | €112,007 | +€64,955 | +138.0% |
| Distributable reserves | 133 | €47,052 | €112,007 | +€64,955 | +138.0% |
| Amounts payable | 17/49 | €1,953 | €1,830 | -€123 | -6.3% |
| Amounts payable within one year | 42/48 | €1,953 | €1,830 | -€123 | -6.3% |
| Trade debts | 44 | €1,059 | €298 | -€761 | -71.9% |
| Suppliers | 440/4 | €1,059 | €298 | -€761 | -71.9% |
| Taxes, remuneration and social security | 45 | €250 | €262 | +€12 | +5.0% |
| Taxes | 450/3 | €250 | €262 | +€12 | +5.0% |
| Other amounts payable | 47/48 | €644 | €1,270 | +€626 | +97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €647 | +€215 | +49.6% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €60,628 | €84,325 | +€23,697 | +39.1% |
| Operating profit (loss) | 9901 | €60,146 | €83,678 | +€23,533 | +39.1% |
| Financial charges | 65/66B | €150 | €878 | +€728 | +485.2% |
| Recurring financial charges | 65 | €150 | €878 | +€728 | +485.2% |
| Profit (loss) for the period before taxes | 9903 | €59,996 | €82,801 | +€22,805 | +38.0% |
| Income taxes | 67/77 | €12,111 | €17,012 | +€4,902 | +40.5% |
| Profit (loss) for the period | 9904 | €47,885 | €65,788 | +€17,903 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,885 | €65,788 | +€17,903 | +37.4% |
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 2 October 2026 via checked.be.