DENTAN: 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.
DENTAN
Largest movements
- Receivables within one year +€56,514
up €56,514 (+67.1%), from €84,281 to €140,795
of which Other amounts receivable: +€57,062
- Tangible fixed assets -€10,088
down €10,088 (-16.3%), from €61,707 to €51,618
of which Land and buildings: -€11,834
- Deferred charges and accrued income +€4,470
up €4,470 (+79.3%), from €5,635 to €10,105
- Reserves +€52,784
up €52,784 (+16.0%), from €330,619 to €383,403
- Gross operating margin -€5,490
down €5,490 (-3.9%), from €140,665 to €135,175
- Financial income +€2,259
up €2,259 (+36.0%), from €6,280 to €8,539
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 | €332,996 | €384,953 | +€51,958 | +15.6% |
| Fixed assets | 21/28 | €117,957 | €107,868 | -€10,088 | -8.6% |
| Tangible fixed assets | 22/27 | €61,707 | €51,618 | -€10,088 | -16.3% |
| Land and buildings | 22 | €56,300 | €44,466 | -€11,834 | -21.0% |
| Furniture and vehicles | 24 | €5,407 | €7,153 | +€1,746 | +32.3% |
| Financial fixed assets | 28 | €56,250 | €56,250 | = | 0.0% |
| Current assets | 29/58 | €215,039 | €277,085 | +€62,046 | +28.9% |
| Amounts receivable after more than one year | 29 | €110,000 | €110,000 | = | 0.0% |
| Other amounts receivable | 291 | €110,000 | €110,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €84,281 | €140,795 | +€56,514 | +67.1% |
| Trade receivables | 40 | €548 | - | -€548 | |
| Other amounts receivable | 41 | €83,732 | €140,795 | +€57,062 | +68.1% |
| Cash at bank and in hand | 54/58 | €15,123 | €16,185 | +€1,061 | +7.0% |
| Deferred charges and accrued income | 490/1 | €5,635 | €10,105 | +€4,470 | +79.3% |
| Total equity and liabilities | 10/49 | €332,996 | €384,953 | +€51,958 | +15.6% |
| Equity | 10/15 | €330,719 | €383,503 | +€52,784 | +16.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €330,619 | €383,403 | +€52,784 | +16.0% |
| Distributable reserves | 133 | €330,619 | €383,403 | +€52,784 | +16.0% |
| Amounts payable | 17/49 | €2,277 | €1,451 | -€827 | -36.3% |
| Amounts payable within one year | 42/48 | €2,277 | €1,451 | -€827 | -36.3% |
| Trade debts | 44 | - | €1,451 | +€1,451 | |
| Suppliers | 440/4 | - | €1,451 | +€1,451 | |
| Taxes, remuneration and social security | 45 | €2,277 | - | -€2,277 | |
| Taxes | 450/3 | €2,277 | - | -€2,277 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,650 | €14,288 | +€638 | +4.7% |
| Other operating charges | 640/8 | €1,322 | €1,386 | +€64 | +4.9% |
| Gross operating margin | 9900 | €140,665 | €135,175 | -€5,490 | -3.9% |
| Operating profit (loss) | 9901 | €125,693 | €119,501 | -€6,192 | -4.9% |
| Financial income | 75/76B | €6,280 | €8,539 | +€2,259 | +36.0% |
| Recurring financial income | 75 | €6,280 | €8,539 | +€2,259 | +36.0% |
| Financial charges | 65/66B | €500 | €223 | -€276 | -55.3% |
| Recurring financial charges | 65 | €500 | €223 | -€276 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €131,473 | €127,817 | -€3,656 | -2.8% |
| Income taxes | 67/77 | €36,309 | €37,048 | +€739 | +2.0% |
| Profit (loss) for the period | 9904 | €95,164 | €90,768 | -€4,395 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €95,164 | €90,768 | -€4,395 | -4.6% |
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 30 September 2026 via checked.be.