DENTART: 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.
DENTART
Largest movements
- Cash +€29,327
up €29,327 (+62.7%), from €46,781 to €76,108
mainly Net result for the year (+€12,144) and Other debts (+€8,011)
- Tangible fixed assets -€2,167
down €2,167 (-40.7%), from €5,318 to €3,152
of which Furniture and vehicles: -€2,193
- Reserves +€12,144
up €12,144 (+31.4%), from €38,629 to €50,773
- Other debts +€8,011
up €8,011, from €0 to €8,011
- Trade debts +€4,109
up €4,109 (+412.8%), from €995 to €5,104
- Tax, wage and social debts +€2,964
up €2,964 (+502.2%), from €590 to €3,554
- Gross operating margin +€2,722
up €2,722 (+13.6%), from €20,077 to €22,798
- Taxes +€1,724
up €1,724 (+36.3%), from €4,749 to €6,473
- Depreciation -€400
down €400 (-12.4%), from €3,229 to €2,829
- Financial charges +€381
new in 2025: €381
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 | €59,215 | €87,131 | +€27,916 | +47.1% |
| Fixed assets | 21/28 | €7,018 | €4,852 | -€2,167 | -30.9% |
| Tangible fixed assets | 22/27 | €5,318 | €3,152 | -€2,167 | -40.7% |
| Land and buildings | 22 | €3,126 | €2,565 | -€561 | -18.0% |
| Plant, machinery and equipment | 23 | - | €587 | +€587 | |
| Furniture and vehicles | 24 | €2,193 | - | -€2,193 | |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €52,197 | €82,280 | +€30,083 | +57.6% |
| Amounts receivable within one year | 40/41 | €5,416 | €5,851 | +€435 | +8.0% |
| Other amounts receivable | 41 | €5,416 | €5,851 | +€435 | +8.0% |
| Cash at bank and in hand | 54/58 | €46,781 | €76,108 | +€29,327 | +62.7% |
| Deferred charges and accrued income | 490/1 | €0 | €321 | +€321 | |
| Total equity and liabilities | 10/49 | €59,215 | €87,131 | +€27,916 | +47.1% |
| Equity | 10/15 | €57,629 | €69,773 | +€12,144 | +21.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €38,629 | €50,773 | +€12,144 | +31.4% |
| Distributable reserves | 133 | €38,629 | €50,773 | +€12,144 | +31.4% |
| Amounts payable | 17/49 | €1,586 | €17,358 | +€15,773 | +994.8% |
| Amounts payable within one year | 42/48 | €1,586 | €16,669 | +€15,083 | +951.3% |
| Trade debts | 44 | €995 | €5,104 | +€4,109 | +412.8% |
| Suppliers | 440/4 | €995 | €5,104 | +€4,109 | +412.8% |
| Taxes, remuneration and social security | 45 | €590 | €3,554 | +€2,964 | +502.2% |
| Taxes | 450/3 | €590 | €3,554 | +€2,964 | +502.2% |
| Other amounts payable | 47/48 | €0 | €8,011 | +€8,011 | |
| Accrued charges and deferred income | 492/3 | - | €689 | +€689 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,229 | €2,829 | -€400 | -12.4% |
| Other operating charges | 640/8 | €1,146 | €972 | -€174 | -15.2% |
| Gross operating margin | 9900 | €20,077 | €22,798 | +€2,722 | +13.6% |
| Operating profit (loss) | 9901 | €15,702 | €18,998 | +€3,296 | +21.0% |
| Financial income | 75/76B | €42 | - | -€42 | |
| Recurring financial income | 75 | €42 | - | -€42 | |
| Financial charges | 65/66B | - | €381 | +€381 | |
| Recurring financial charges | 65 | - | €381 | +€381 | |
| Profit (loss) for the period before taxes | 9903 | €15,743 | €18,616 | +€2,873 | +18.2% |
| Income taxes | 67/77 | €4,749 | €6,473 | +€1,724 | +36.3% |
| Profit (loss) for the period | 9904 | €10,994 | €12,144 | +€1,149 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,994 | €12,144 | +€1,149 | +10.5% |
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.