DENTARCH: 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.
DENTARCH
Largest movements
- Current investments -€50,000
down €50,000 (-33.3%), from €150,000 to €100,000
- Cash +€16,963
up €16,963 (+3.5%), from €483,987 to €500,950
mainly Net result for the year (+€126,150) and Other debts (+€106,595)
- Reserves -€129,000
down €129,000 (-25.7%), from €502,282 to €373,282
of which Distributable reserves: -€129,000
- Other debts +€106,595
up €106,595 (+78.1%), from €136,410 to €243,006
- Financial income +€25,928
up €25,928 (+368.7%), from €7,032 to €32,960
of which Non-recurring financial income: +€24,450
- Gross operating margin -€24,535
down €24,535 (-12.9%), from €189,748 to €165,212
- Depreciation +€3,901
up €3,901 (+26.5%), from €14,708 to €18,610
- Taxes -€3,734
down €3,734 (-7.2%), from €52,138 to €48,404
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 | €712,301 | €683,877 | -€28,425 | -4.0% |
| Fixed assets | 21/28 | €62,776 | €63,619 | +€843 | +1.3% |
| Tangible fixed assets | 22/27 | €62,776 | €63,619 | +€843 | +1.3% |
| Plant, machinery and equipment | 23 | €33,771 | €58,395 | +€24,624 | +72.9% |
| Furniture and vehicles | 24 | €6,658 | €5,125 | -€1,534 | -23.0% |
| Leasing and similar rights | 25 | €22,148 | - | -€22,148 | |
| Other tangible fixed assets | 26 | €199 | €100 | -€100 | -50.0% |
| Current assets | 29/58 | €649,525 | €620,257 | -€29,268 | -4.5% |
| Stocks and contracts in progress | 3 | €6,642 | €7,690 | +€1,049 | +15.8% |
| Stocks | 30/36 | €6,642 | €7,690 | +€1,049 | +15.8% |
| Current investments | 50/53 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €483,987 | €500,950 | +€16,963 | +3.5% |
| Deferred charges and accrued income | 490/1 | €8,897 | €11,617 | +€2,720 | +30.6% |
| Total equity and liabilities | 10/49 | €712,301 | €683,877 | -€28,425 | -4.0% |
| Equity | 10/15 | €543,021 | €415,171 | -€127,851 | -23.5% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €502,282 | €373,282 | -€129,000 | -25.7% |
| Tax-exempt reserves | 132 | €4,350 | €4,350 | = | 0.0% |
| Distributable reserves | 133 | €497,932 | €368,932 | -€129,000 | -25.9% |
| Profit (loss) carried forward | 14 | €32,063 | €33,212 | +€1,150 | +3.6% |
| Amounts payable | 17/49 | €169,280 | €268,706 | +€99,426 | +58.7% |
| Amounts payable within one year | 42/48 | €169,186 | €268,634 | +€99,448 | +58.8% |
| Current portion of amounts payable after more than one year | 42 | €4,860 | - | -€4,860 | |
| Trade debts | 44 | €3,604 | €417 | -€3,186 | -88.4% |
| Suppliers | 440/4 | €3,604 | €417 | -€3,186 | -88.4% |
| Taxes, remuneration and social security | 45 | €24,312 | €25,211 | +€899 | +3.7% |
| Taxes | 450/3 | €24,312 | €25,211 | +€899 | +3.7% |
| Other amounts payable | 47/48 | €136,410 | €243,006 | +€106,595 | +78.1% |
| Accrued charges and deferred income | 492/3 | €95 | €72 | -€22 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,708 | €18,610 | +€3,901 | +26.5% |
| Other operating charges | 640/8 | €2,783 | €4,226 | +€1,443 | +51.8% |
| Gross operating margin | 9900 | €189,748 | €165,212 | -€24,535 | -12.9% |
| Operating profit (loss) | 9901 | €172,257 | €142,377 | -€29,880 | -17.3% |
| Financial income | 75/76B | €7,032 | €32,960 | +€25,928 | +368.7% |
| Recurring financial income | 75 | €7,032 | €8,510 | +€1,478 | +21.0% |
| Non-recurring financial income | 76B | - | €24,450 | +€24,450 | |
| Financial charges | 65/66B | €789 | €783 | -€5 | -0.7% |
| Recurring financial charges | 65 | €789 | €783 | -€5 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €178,500 | €174,554 | -€3,946 | -2.2% |
| Income taxes | 67/77 | €52,138 | €48,404 | -€3,734 | -7.2% |
| Profit (loss) for the period | 9904 | €126,362 | €126,150 | -€212 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €126,362 | €126,150 | -€212 | -0.2% |
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 28 September 2026 via checked.be.