Dentary: 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.
Dentary
Largest movements
- Cash +€48,109
up €48,109 (+60.6%), from €79,354 to €127,463
mainly Net result for the year (+€51,447) and Receivables within one year (+€44,550)
- Receivables within one year -€44,550
no longer reported in 2025 (was €44,550)
- Tangible fixed assets -€8,264
down €8,264 (-37.5%), from €22,019 to €13,755
- Deferred charges and accrued income +€6,893
up €6,893 (+36.2%), from €19,052 to €25,945
- Tax, wage and social debts +€12,122
up €12,122 (+101.9%), from €11,900 to €24,022
- Debts after one year -€7,953
down €7,953 (-59.4%), from €13,400 to €5,447
- Reserves -€2,000
down €2,000 (-1.6%), from €126,636 to €124,636
- Gross operating margin +€13,305
up €13,305 (+21.2%), from €62,704 to €76,009
- Taxes +€4,149
up €4,149 (+34.9%), from €11,900 to €16,049
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 | €164,975 | €167,163 | +€2,188 | +1.3% |
| Fixed assets | 21/28 | €22,019 | €13,755 | -€8,264 | -37.5% |
| Tangible fixed assets | 22/27 | €22,019 | €13,755 | -€8,264 | -37.5% |
| Furniture and vehicles | 24 | €22,019 | €13,755 | -€8,264 | -37.5% |
| Current assets | 29/58 | €142,956 | €153,408 | +€10,452 | +7.3% |
| Amounts receivable within one year | 40/41 | €44,550 | - | -€44,550 | |
| Other amounts receivable | 41 | €44,550 | - | -€44,550 | |
| Cash at bank and in hand | 54/58 | €79,354 | €127,463 | +€48,109 | +60.6% |
| Deferred charges and accrued income | 490/1 | €19,052 | €25,945 | +€6,893 | +36.2% |
| Total equity and liabilities | 10/49 | €164,975 | €167,163 | +€2,188 | +1.3% |
| Equity | 10/15 | €129,915 | €127,883 | -€2,032 | -1.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €126,636 | €124,636 | -€2,000 | -1.6% |
| Distributable reserves | 133 | €126,636 | €124,636 | -€2,000 | -1.6% |
| Profit (loss) carried forward | 14 | €779 | €747 | -€32 | -4.1% |
| Amounts payable | 17/49 | €35,060 | €39,280 | +€4,220 | +12.0% |
| Amounts payable after more than one year | 17 | €13,400 | €5,447 | -€7,953 | -59.4% |
| Financial debts | 170/4 | €13,400 | €5,447 | -€7,953 | -59.4% |
| Amounts payable within one year | 42/48 | €21,660 | €33,833 | +€12,173 | +56.2% |
| Current portion of amounts payable after more than one year | 42 | €7,701 | €7,953 | +€252 | +3.3% |
| Trade debts | 44 | €2,059 | €1,858 | -€201 | -9.8% |
| Suppliers | 440/4 | €2,059 | €1,858 | -€201 | -9.8% |
| Taxes, remuneration and social security | 45 | €11,900 | €24,022 | +€12,122 | +101.9% |
| Taxes | 450/3 | €11,900 | €24,022 | +€12,122 | +101.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,752 | €8,264 | -€488 | -5.6% |
| Other operating charges | 640/8 | €1,180 | €741 | -€439 | -37.2% |
| Gross operating margin | 9900 | €62,704 | €76,009 | +€13,305 | +21.2% |
| Operating profit (loss) | 9901 | €52,772 | €67,004 | +€14,232 | +27.0% |
| Financial income | 75/76B | €977 | €1,392 | +€415 | +42.5% |
| Recurring financial income | 75 | €977 | €1,392 | +€415 | +42.5% |
| Financial charges | 65/66B | €1,070 | €900 | -€170 | -15.9% |
| Recurring financial charges | 65 | €1,070 | €900 | -€170 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €52,679 | €67,496 | +€14,817 | +28.1% |
| Income taxes | 67/77 | €11,900 | €16,049 | +€4,149 | +34.9% |
| Profit (loss) for the period | 9904 | €40,779 | €51,447 | +€10,668 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,779 | €51,447 | +€10,668 | +26.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.