DENTARA: 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.
DENTARA
Largest movements
- Current investments +€80,000
new in 2025: €80,000
- Cash -€45,829
down €45,829 (-36.3%), from €126,168 to €80,339
mainly Current investments (-€80,000) and Contributions, distributions and other (-€23,529)
- Tangible fixed assets -€13,362
down €13,362 (-35.3%), from €37,831 to €24,469
of which Leasing and similar rights: -€11,085
- Other debts +€26,506
up €26,506 (+14359.4%), from €185 to €26,691
- Reserves +€19,692
up €19,692 (+20.3%), from €96,850 to €116,542
- Tax, wage and social debts -€9,820
down €9,820 (-100.0%), from €9,820 to €0
- Profit (loss) carried forward -€8,654
down €8,654 (-36.6%), from €23,654 to €15,000
- Debts after one year -€7,052
down €7,052 (-42.9%), from €16,449 to €9,397
- Gross operating margin +€6,118
up €6,118 (+9.8%), from €62,348 to €68,466
- Depreciation +€694
up €694 (+3.6%), from €19,322 to €20,016
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 | €166,667 | €188,505 | +€21,838 | +13.1% |
| Fixed assets | 21/28 | €37,886 | €24,524 | -€13,362 | -35.3% |
| Tangible fixed assets | 22/27 | €37,831 | €24,469 | -€13,362 | -35.3% |
| Land and buildings | 22 | €1,910 | €569 | -€1,340 | -70.2% |
| Furniture and vehicles | 24 | €2,424 | €1,487 | -€937 | -38.6% |
| Leasing and similar rights | 25 | €33,497 | €22,413 | -€11,085 | -33.1% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €128,781 | €163,982 | +€35,200 | +27.3% |
| Amounts receivable within one year | 40/41 | €1,566 | €2,799 | +€1,233 | +78.7% |
| Other amounts receivable | 41 | €1,566 | €2,799 | +€1,233 | +78.7% |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €126,168 | €80,339 | -€45,829 | -36.3% |
| Deferred charges and accrued income | 490/1 | €1,047 | €844 | -€203 | -19.4% |
| Total equity and liabilities | 10/49 | €166,667 | €188,505 | +€21,838 | +13.1% |
| Equity | 10/15 | €123,004 | €134,042 | +€11,038 | +9.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €96,850 | €116,542 | +€19,692 | +20.3% |
| Distributable reserves | 133 | €96,850 | €116,542 | +€19,692 | +20.3% |
| Profit (loss) carried forward | 14 | €23,654 | €15,000 | -€8,654 | -36.6% |
| Amounts payable | 17/49 | €43,663 | €54,463 | +€10,800 | +24.7% |
| Amounts payable after more than one year | 17 | €16,449 | €9,397 | -€7,052 | -42.9% |
| Financial debts | 170/4 | €16,449 | €9,397 | -€7,052 | -42.9% |
| Amounts payable within one year | 42/48 | €27,214 | €45,067 | +€17,853 | +65.6% |
| Current portion of amounts payable after more than one year | 42 | €6,759 | €7,052 | +€293 | +4.3% |
| Trade debts | 44 | €10,450 | €11,324 | +€874 | +8.4% |
| Suppliers | 440/4 | €10,450 | €11,324 | +€874 | +8.4% |
| Taxes, remuneration and social security | 45 | €9,820 | €0 | -€9,820 | -100.0% |
| Taxes | 450/3 | €9,820 | €0 | -€9,820 | -100.0% |
| Other amounts payable | 47/48 | €185 | €26,691 | +€26,506 | +14359.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,322 | €20,016 | +€694 | +3.6% |
| Other operating charges | 640/8 | €1,259 | €1,410 | +€151 | +12.0% |
| Gross operating margin | 9900 | €62,348 | €68,466 | +€6,118 | +9.8% |
| Operating profit (loss) | 9901 | €41,767 | €47,040 | +€5,273 | +12.6% |
| Financial income | 75/76B | €913 | €911 | -€2 | -0.2% |
| Recurring financial income | 75 | €913 | €911 | -€2 | -0.2% |
| Financial charges | 65/66B | €1,624 | €1,347 | -€277 | -17.1% |
| Recurring financial charges | 65 | €1,624 | €1,347 | -€277 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €41,056 | €46,604 | +€5,548 | +13.5% |
| Income taxes | 67/77 | €11,479 | €12,037 | +€558 | +4.9% |
| Profit (loss) for the period | 9904 | €29,578 | €34,567 | +€4,989 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,578 | €34,567 | +€4,989 | +16.9% |
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 6 October 2026 via checked.be.