DENTANT: 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.
DENTANT
Largest movements
- Receivables within one year -€294
no longer reported in 2025 (was €294)
- Cash -€183
down €183 (-99.9%), from €183 to €0
mainly Net result for the year (-€2,302)
- Profit (loss) carried forward -€2,302
down €2,302 (-3.9%), from -€59,092 to -€61,394
- Other debts +€1,281
up €1,281 (+3.5%), from €36,639 to €37,920
- Accrued charges and deferred income +€400
new in 2025: €400
- Trade debts +€144
up €144 (+38.4%), from €375 to €519
- Gross operating margin +€404
up €404 (+29.3%), from -€1,377 to -€973
- Other operating charges -€386
down €386 (-24.5%), from €1,575 to €1,189
- Depreciation -€63
no longer reported in 2025 (was €63)
- Financial charges +€20
up €20 (+16.7%), from €120 to €140
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 | €852 | €375 | -€477 | -56.0% |
| Current assets | 29/58 | €852 | €375 | -€477 | -56.0% |
| Amounts receivable within one year | 40/41 | €294 | - | -€294 | |
| Other amounts receivable | 41 | €294 | - | -€294 | |
| Cash at bank and in hand | 54/58 | €183 | €0 | -€183 | -99.9% |
| Deferred charges and accrued income | 490/1 | €375 | €375 | = | 0.0% |
| Total equity and liabilities | 10/49 | €852 | €375 | -€477 | -56.0% |
| Equity | 10/15 | -€36,162 | -€38,464 | -€2,302 | -6.4% |
| Contributions | 10/11 | €19,800 | €19,800 | = | 0.0% |
| Reserves | 13 | €3,130 | €3,130 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,980 | €1,980 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,980 | €1,980 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,150 | €1,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,092 | -€61,394 | -€2,302 | -3.9% |
| Amounts payable | 17/49 | €37,014 | €38,839 | +€1,825 | +4.9% |
| Amounts payable within one year | 42/48 | €37,014 | €38,439 | +€1,425 | +3.9% |
| Trade debts | 44 | €375 | €519 | +€144 | +38.4% |
| Suppliers | 440/4 | €375 | €519 | +€144 | +38.4% |
| Other amounts payable | 47/48 | €36,639 | €37,920 | +€1,281 | +3.5% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63 | - | -€63 | |
| Other operating charges | 640/8 | €1,575 | €1,189 | -€386 | -24.5% |
| Gross operating margin | 9900 | -€1,377 | -€973 | +€404 | +29.3% |
| Operating profit (loss) | 9901 | -€3,016 | -€2,162 | +€854 | +28.3% |
| Financial income | 75/76B | €6 | €0 | -€6 | -95.4% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -95.4% |
| Financial charges | 65/66B | €120 | €140 | +€20 | +16.7% |
| Recurring financial charges | 65 | €120 | €140 | +€20 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,129 | -€2,302 | +€827 | +26.4% |
| Profit (loss) for the period | 9904 | -€3,129 | -€2,302 | +€827 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,129 | -€2,302 | +€827 | +26.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.