DENTANA: 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.
DENTANA
Largest movements
- Cash +€181,859
up €181,859 (+165%), from €109,949 to €291,808
mainly Net result for the year (+€206,293) and Tax, wage and social debts (+€61,840)
- Receivables within one year +€89,458
up €89,458 (+9.5%), from €941,736 to €1.0m
of which Other amounts receivable: +€114,942
- Profit (loss) carried forward +€206,292
up €206,292 (+38.3%), from €538,581 to €744,873
- Tax, wage and social debts +€61,840
up €61,840 (+34.5%), from €179,378 to €241,218
of which Taxes: +€84,027
- Trade debts +€13,986
up €13,986 (+6.5%), from €214,305 to €228,291
- Gross operating margin +€90,001
up €90,001 (+27.4%), from €327,942 to €417,943
- Financial charges +€23,726
up €23,726 (+1,359%), from €1,746 to €25,472
- Taxes +€13,175
up €13,175 (+20.7%), from €63,618 to €76,793
- Other operating charges +€8,698
up €8,698 (+768%), from €1,132 to €9,830
- Staff costs -€8,210
down €8,210 (-7.6%), from €107,559 to €99,349
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 | €1,070,003 | €1,341,465 | +€271,462 | +25.4% |
| Fixed assets | 21/28 | €18,318 | €18,163 | -€155 | -0.8% |
| Tangible fixed assets | 22/27 | €18,068 | €18,163 | +€95 | +0.5% |
| Plant, machinery and equipment | 23 | €14,671 | €11,134 | -€3,537 | -24.1% |
| Furniture and vehicles | 24 | €3,397 | €7,029 | +€3,632 | +107% |
| Financial fixed assets | 28 | €250 | - | -€250 | |
| Current assets | 29/58 | €1,051,685 | €1,323,302 | +€271,617 | +25.8% |
| Stocks and contracts in progress | 3 | - | €300 | +€300 | |
| Stocks | 30/36 | - | €300 | +€300 | |
| Amounts receivable within one year | 40/41 | €941,736 | €1,031,194 | +€89,458 | +9.5% |
| Trade receivables | 40 | €168,720 | €143,236 | -€25,484 | -15.1% |
| Other amounts receivable | 41 | €773,016 | €887,958 | +€114,942 | +14.9% |
| Cash at bank and in hand | 54/58 | €109,949 | €291,808 | +€181,859 | +165% |
| Total equity and liabilities | 10/49 | €1,070,003 | €1,341,465 | +€271,462 | +25.4% |
| Equity | 10/15 | €546,641 | €752,933 | +€206,292 | +37.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €538,581 | €744,873 | +€206,292 | +38.3% |
| Amounts payable | 17/49 | €523,362 | €588,532 | +€65,170 | +12.5% |
| Amounts payable within one year | 42/48 | €523,362 | €588,532 | +€65,170 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €46,557 | €37,375 | -€9,182 | -19.7% |
| Financial debts | 43 | €282 | €282 | = | 0.0% |
| Credit institutions | 430/8 | €282 | €282 | = | 0.0% |
| Trade debts | 44 | €214,305 | €228,291 | +€13,986 | +6.5% |
| Suppliers | 440/4 | €214,305 | €228,291 | +€13,986 | +6.5% |
| Advances received on contracts in progress | 46 | €36,900 | €36,900 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €179,378 | €241,218 | +€61,840 | +34.5% |
| Taxes | 450/3 | €147,399 | €231,426 | +€84,027 | +57.0% |
| Remuneration and social security | 454/9 | €31,979 | €9,792 | -€22,187 | -69.4% |
| Other amounts payable | 47/48 | €45,940 | €44,466 | -€1,474 | -3.2% |
| Remuneration, social security and pensions | 62 | €107,559 | €99,349 | -€8,210 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,032 | €7,180 | -€2,852 | -28.4% |
| Other operating charges | 640/8 | €1,132 | €9,830 | +€8,698 | +768% |
| Non-recurring operating charges | 66A | - | €23,727 | +€23,727 | |
| Gross operating margin | 9900 | €327,942 | €417,943 | +€90,001 | +27.4% |
| Operating profit (loss) | 9901 | €209,219 | €277,857 | +€68,638 | +32.8% |
| Financial income | 75/76B | €23,433 | €30,701 | +€7,268 | +31.0% |
| Recurring financial income | 75 | €23,433 | €30,701 | +€7,268 | +31.0% |
| Financial charges | 65/66B | €1,746 | €25,472 | +€23,726 | +1,359% |
| Recurring financial charges | 65 | €1,746 | €25,472 | +€23,726 | +1,359% |
| Profit (loss) for the period before taxes | 9903 | €230,906 | €283,086 | +€52,180 | +22.6% |
| Income taxes | 67/77 | €63,618 | €76,793 | +€13,175 | +20.7% |
| Profit (loss) for the period | 9904 | €167,288 | €206,293 | +€39,005 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €167,288 | €206,293 | +€39,005 | +23.3% |
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 19 October 2026 via checked.be.