DentAnn: 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.
DentAnn
Largest movements
- Receivables within one year -€28,701
down €28,701 (-84.0%), from €34,173 to €5,472
of which Other amounts receivable: -€26,139
- Cash +€15,024
up €15,024 (+33.0%), from €45,510 to €60,533
mainly Net result for the year (+€69,695) and Receivables within one year (+€28,701)
- Tangible fixed assets -€5,985
down €5,985 (-10.6%), from €56,573 to €50,588
of which Leasing and similar rights: -€6,616
- Deferred charges and accrued income +€5,392
up €5,392 (+31.6%), from €17,052 to €22,444
- Debts after one year -€22,540
down €22,540 (-43.6%), from €51,641 to €29,101
- Other debts +€5,217
up €5,217 (+7.2%), from €72,316 to €77,533
- Trade debts +€4,436
up €4,436 (+1826.6%), from €243 to €4,679
- Tax, wage and social debts -€2,693
down €2,693 (-61.6%), from €4,370 to €1,677
of which Remuneration and social security: -€3,164
- Taxes +€2,701
up €2,701 (+15.4%), from €17,533 to €20,234
- Gross operating margin -€1,949
down €1,949 (-1.7%), from €117,885 to €115,936
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 | €183,890 | €169,620 | -€14,270 | -7.8% |
| Fixed assets | 21/28 | €56,573 | €50,588 | -€5,985 | -10.6% |
| Tangible fixed assets | 22/27 | €56,573 | €50,588 | -€5,985 | -10.6% |
| Plant, machinery and equipment | 23 | €19,752 | €16,939 | -€2,812 | -14.2% |
| Furniture and vehicles | 24 | €9,522 | €12,965 | +€3,443 | +36.2% |
| Leasing and similar rights | 25 | €27,299 | €20,684 | -€6,616 | -24.2% |
| Current assets | 29/58 | €127,318 | €119,032 | -€8,285 | -6.5% |
| Stocks and contracts in progress | 3 | €30,583 | €30,583 | = | 0.0% |
| Stocks | 30/36 | €30,583 | €30,583 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,173 | €5,472 | -€28,701 | -84.0% |
| Trade receivables | 40 | €2,800 | €238 | -€2,562 | -91.5% |
| Other amounts receivable | 41 | €31,373 | €5,234 | -€26,139 | -83.3% |
| Cash at bank and in hand | 54/58 | €45,510 | €60,533 | +€15,024 | +33.0% |
| Deferred charges and accrued income | 490/1 | €17,052 | €22,444 | +€5,392 | +31.6% |
| Total equity and liabilities | 10/49 | €183,890 | €169,620 | -€14,270 | -7.8% |
| Equity | 10/15 | €32,894 | €32,894 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,894 | €31,894 | = | 0.0% |
| Distributable reserves | 133 | €31,894 | €31,894 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €150,996 | €136,726 | -€14,270 | -9.5% |
| Amounts payable after more than one year | 17 | €51,641 | €29,101 | -€22,540 | -43.6% |
| Financial debts | 170/4 | €51,641 | €29,101 | -€22,540 | -43.6% |
| Amounts payable within one year | 42/48 | €98,681 | €107,625 | +€8,944 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €21,752 | €22,540 | +€787 | +3.6% |
| Financial debts | 43 | €0 | €1,197 | +€1,197 | |
| Credit institutions | 430/8 | - | €1,197 | +€1,197 | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €243 | €4,679 | +€4,436 | +1826.6% |
| Suppliers | 440/4 | €243 | €4,679 | +€4,436 | +1826.6% |
| Taxes, remuneration and social security | 45 | €4,370 | €1,677 | -€2,693 | -61.6% |
| Taxes | 450/3 | €1,206 | €1,677 | +€471 | +39.0% |
| Remuneration and social security | 454/9 | €3,164 | €0 | -€3,164 | -100.0% |
| Other amounts payable | 47/48 | €72,316 | €77,533 | +€5,217 | +7.2% |
| Accrued charges and deferred income | 492/3 | €674 | €0 | -€674 | -100.0% |
| Non-recurring operating income | 76A | €8,628 | €0 | -€8,628 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,488 | €22,163 | -€325 | -1.4% |
| Other operating charges | 640/8 | €1,841 | €1,666 | -€176 | -9.5% |
| Gross operating margin | 9900 | €117,885 | €115,936 | -€1,949 | -1.7% |
| Operating profit (loss) | 9901 | €93,556 | €92,108 | -€1,448 | -1.5% |
| Financial income | 75/76B | €75 | €481 | +€406 | +539.8% |
| Recurring financial income | 75 | €75 | €481 | +€406 | +539.8% |
| Financial charges | 65/66B | €3,782 | €2,661 | -€1,121 | -29.6% |
| Recurring financial charges | 65 | €3,782 | €2,661 | -€1,121 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €89,849 | €89,928 | +€79 | +0.1% |
| Income taxes | 67/77 | €17,533 | €20,234 | +€2,701 | +15.4% |
| Profit (loss) for the period | 9904 | €72,316 | €69,695 | -€2,622 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €72,316 | €69,695 | -€2,622 | -3.6% |
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 5 October 2026 via checked.be.