DENTARTES: what changed
Two financial 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.
DENTARTES
Largest movements
- Current investments +€79,459
up €79,459 (+89.5%), from €88,760 to €168,218
- Cash -€12,604
down €12,604 (-35.3%), from €35,670 to €23,066
mainly Current investments (-€79,459) and Receivables within one year (-€9,527)
- Receivables within one year +€9,527
up €9,527 (+1,360%), from €701 to €10,228
- Deferred charges and accrued income +€6,426
up €6,426 (+45.1%), from €14,256 to €20,682
- Reserves +€79,065
up €79,065 (+58.5%), from €135,060 to €214,124
- Tax, wage and social debts +€3,474
new in 2025: €3,474
- Gross operating margin +€6,453
up €6,453 (+6.7%), from €96,096 to €102,549
- Taxes +€1,141
up €1,141 (+5.9%), from €19,364 to €20,505
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.
Derived cash bridge
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 | €140,052 | €222,488 | +€82,437 | +58.9% |
| Fixed assets | 21/28 | €665 | €294 | -€371 | -55.8% |
| Tangible fixed assets | 22/27 | €665 | €294 | -€371 | -55.8% |
| Furniture and vehicles | 24 | €665 | €294 | -€371 | -55.8% |
| Current assets | 29/58 | €139,386 | €222,194 | +€82,808 | +59.4% |
| Amounts receivable within one year | 40/41 | €701 | €10,228 | +€9,527 | +1,360% |
| Other amounts receivable | 41 | €701 | €10,228 | +€9,527 | +1,360% |
| Current investments | 50/53 | €88,760 | €168,218 | +€79,459 | +89.5% |
| Cash at bank and in hand | 54/58 | €35,670 | €23,066 | -€12,604 | -35.3% |
| Deferred charges and accrued income | 490/1 | €14,256 | €20,682 | +€6,426 | +45.1% |
| Total equity and liabilities | 10/49 | €140,052 | €222,488 | +€82,437 | +58.9% |
| Equity | 10/15 | €136,560 | €215,624 | +€79,065 | +57.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €135,060 | €214,124 | +€79,065 | +58.5% |
| Distributable reserves | 133 | €135,060 | €214,124 | +€79,065 | +58.5% |
| Amounts payable | 17/49 | €3,492 | €6,864 | +€3,372 | +96.6% |
| Amounts payable within one year | 42/48 | €3,207 | €6,379 | +€3,172 | +98.9% |
| Trade debts | 44 | €2,042 | €2,072 | +€30 | +1.5% |
| Suppliers | 440/4 | €2,042 | €2,072 | +€30 | +1.5% |
| Taxes, remuneration and social security | 45 | - | €3,474 | +€3,474 | |
| Remuneration and social security | 454/9 | - | €3,474 | +€3,474 | |
| Other amounts payable | 47/48 | €1,165 | €833 | -€332 | -28.5% |
| Accrued charges and deferred income | 492/3 | €285 | €485 | +€200 | +70.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371 | €371 | = | 0.0% |
| Other operating charges | 640/8 | €636 | €1,042 | +€407 | +63.9% |
| Gross operating margin | 9900 | €96,096 | €102,549 | +€6,453 | +6.7% |
| Operating profit (loss) | 9901 | €95,088 | €101,135 | +€6,047 | +6.4% |
| Financial income | 75/76B | €217 | €813 | +€596 | +275% |
| Recurring financial income | 75 | €217 | €813 | +€596 | +275% |
| Financial charges | 65/66B | €338 | €45 | -€293 | -86.7% |
| Recurring financial charges | 65 | €338 | €45 | -€293 | -86.7% |
| Profit (loss) for the period before taxes | 9903 | €94,967 | €101,903 | +€6,936 | +7.3% |
| Income taxes | 67/77 | €19,364 | €20,505 | +€1,141 | +5.9% |
| Profit (loss) for the period | 9904 | €75,603 | €81,398 | +€5,795 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €75,603 | €81,398 | +€5,795 | +7.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.