DENTARTOIS: 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.
DENTARTOIS
Largest movements
- Cash +€62,068
up €62,068 (+36,776%), from €169 to €62,236
mainly Debts after one year (+€131,667) and Net result for the year (+€52,003)
- Tangible fixed assets +€24,560
up €24,560 (+15.0%), from €163,698 to €188,258
of which Land and buildings: +€25,833
- Deferred charges and accrued income +€9,083
new in 2025: €9,083
- Other debts -€134,934
down €134,934 (-96.2%), from €140,259 to €5,325
- Debts after one year +€131,667
new in 2025: €131,667
- Profit (loss) carried forward +€52,003
up €52,003 (+446%), from €11,652 to €63,656
- Current portion of long-term debt +€24,599
new in 2025: €24,599
- Tax, wage and social debts +€17,048
up €17,048 (+766%), from €2,227 to €19,274
- Gross operating margin +€71,731
up €71,731 (+329%), from €21,825 to €93,557
- Taxes +€14,004
up €14,004 (+629%), from €2,227 to €16,231
- Depreciation +€7,979
up €7,979 (+90.2%), from €8,850 to €16,828
- Other operating charges +€3,417
up €3,417 (+200%), from €1,707 to €5,124
- Financial charges +€1,746
up €1,746 (+1,293%), from €135 to €1,881
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 | €165,241 | €260,328 | +€95,087 | +57.5% |
| Formation expenses | 20 | €1,374 | €751 | -€623 | -45.3% |
| Fixed assets | 21/28 | €163,698 | €188,258 | +€24,560 | +15.0% |
| Tangible fixed assets | 22/27 | €163,698 | €188,258 | +€24,560 | +15.0% |
| Land and buildings | 22 | €162,425 | €188,258 | +€25,833 | +15.9% |
| Furniture and vehicles | 24 | €1,274 | - | -€1,274 | |
| Current assets | 29/58 | €169 | €71,319 | +€71,150 | +42,158% |
| Cash at bank and in hand | 54/58 | €169 | €62,236 | +€62,068 | +36,776% |
| Deferred charges and accrued income | 490/1 | - | €9,083 | +€9,083 | |
| Total equity and liabilities | 10/49 | €165,241 | €260,328 | +€95,087 | +57.5% |
| Equity | 10/15 | €14,652 | €66,656 | +€52,003 | +355% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,652 | €63,656 | +€52,003 | +446% |
| Amounts payable | 17/49 | €150,589 | €193,673 | +€43,084 | +28.6% |
| Amounts payable after more than one year | 17 | - | €131,667 | +€131,667 | |
| Financial debts | 170/4 | - | €131,667 | +€131,667 | |
| Amounts payable within one year | 42/48 | €150,589 | €61,255 | -€89,333 | -59.3% |
| Current portion of amounts payable after more than one year | 42 | - | €24,599 | +€24,599 | |
| Trade debts | 44 | €8,104 | €12,057 | +€3,954 | +48.8% |
| Suppliers | 440/4 | €8,104 | €12,057 | +€3,954 | +48.8% |
| Taxes, remuneration and social security | 45 | €2,227 | €19,274 | +€17,048 | +766% |
| Taxes | 450/3 | €2,227 | €19,274 | +€17,048 | +766% |
| Other amounts payable | 47/48 | €140,259 | €5,325 | -€134,934 | -96.2% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Remuneration, social security and pensions | 62 | - | €1,567 | +€1,567 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,850 | €16,828 | +€7,979 | +90.2% |
| Other operating charges | 640/8 | €1,707 | €5,124 | +€3,417 | +200% |
| Gross operating margin | 9900 | €21,825 | €93,557 | +€71,731 | +329% |
| Operating profit (loss) | 9901 | €11,268 | €70,037 | +€58,769 | +522% |
| Financial income | 75/76B | - | €79 | +€79 | |
| Recurring financial income | 75 | - | €79 | +€79 | |
| Financial charges | 65/66B | €135 | €1,881 | +€1,746 | +1,293% |
| Recurring financial charges | 65 | €135 | €1,881 | +€1,746 | +1,293% |
| Profit (loss) for the period before taxes | 9903 | €11,133 | €68,234 | +€57,101 | +513% |
| Income taxes | 67/77 | €2,227 | €16,231 | +€14,004 | +629% |
| Profit (loss) for the period | 9904 | €8,907 | €52,003 | +€43,097 | +484% |
| Profit (loss) for the period to be appropriated | 9905 | €8,907 | €52,003 | +€43,097 | +484% |
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 24 October 2026 via checked.be.