Dentat: 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.
Dentat
Largest movements
- Cash +€73,465
up €73,465 (+177.0%), from €41,504 to €114,969
mainly Net result for the year (+€104,593) and Short-term financial debts (+€8,415)
- Tangible fixed assets +€25,323
up €25,323 (+4814.8%), from €526 to €25,849
of which Furniture and vehicles: +€22,746
- Receivables within one year -€2,813
down €2,813 (-33.0%), from €8,522 to €5,709
of which Trade receivables: -€3,474
- Reserves +€74,160
up €74,160 (+121.8%), from €60,868 to €135,027
- Short-term financial debts +€8,415
new in 2025: €8,415
- Debts after one year +€5,513
new in 2025: €5,513
- Current portion of long-term debt +€5,280
new in 2025: €5,280
- Gross operating margin +€55,681
up €55,681 (+65.3%), from €85,313 to €140,994
- Taxes +€7,727
up €7,727 (+37.2%), from €20,782 to €28,509
- Depreciation +€4,115
up €4,115 (+191.6%), from €2,148 to €6,262
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 | €71,606 | €166,349 | +€94,743 | +132.3% |
| Fixed assets | 21/28 | €526 | €25,849 | +€25,323 | +4814.8% |
| Tangible fixed assets | 22/27 | €526 | €25,849 | +€25,323 | +4814.8% |
| Land and buildings | 22 | - | €3,103 | +€3,103 | |
| Plant, machinery and equipment | 23 | €526 | €0 | -€526 | -100.0% |
| Furniture and vehicles | 24 | €0 | €22,746 | +€22,746 | |
| Current assets | 29/58 | €71,080 | €140,501 | +€69,420 | +97.7% |
| Amounts receivable within one year | 40/41 | €8,522 | €5,709 | -€2,813 | -33.0% |
| Trade receivables | 40 | €3,474 | €0 | -€3,474 | -100.0% |
| Other amounts receivable | 41 | €5,048 | €5,709 | +€661 | +13.1% |
| Cash at bank and in hand | 54/58 | €41,504 | €114,969 | +€73,465 | +177.0% |
| Deferred charges and accrued income | 490/1 | €21,054 | €19,823 | -€1,231 | -5.8% |
| Total equity and liabilities | 10/49 | €71,606 | €166,349 | +€94,743 | +132.3% |
| Equity | 10/15 | €63,868 | €138,027 | +€74,160 | +116.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €60,868 | €135,027 | +€74,160 | +121.8% |
| Distributable reserves | 133 | €60,868 | €135,027 | +€74,160 | +121.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,738 | €28,322 | +€20,584 | +266.0% |
| Amounts payable after more than one year | 17 | - | €5,513 | +€5,513 | |
| Financial debts | 170/4 | - | €5,513 | +€5,513 | |
| Amounts payable within one year | 42/48 | €7,738 | €21,609 | +€13,870 | +179.2% |
| Current portion of amounts payable after more than one year | 42 | - | €5,280 | +€5,280 | |
| Financial debts | 43 | - | €8,415 | +€8,415 | |
| Credit institutions | 430/8 | - | €8,415 | +€8,415 | |
| Trade debts | 44 | €4,562 | €4,429 | -€134 | -2.9% |
| Suppliers | 440/4 | €4,562 | €4,429 | -€134 | -2.9% |
| Taxes, remuneration and social security | 45 | €3,000 | €3,000 | = | 0.0% |
| Taxes | 450/3 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €176 | €485 | +€309 | +174.9% |
| Accrued charges and deferred income | 492/3 | €0 | €1,200 | +€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,148 | €6,262 | +€4,115 | +191.6% |
| Other operating charges | 640/8 | €609 | €585 | -€24 | -3.9% |
| Gross operating margin | 9900 | €85,313 | €140,994 | +€55,681 | +65.3% |
| Operating profit (loss) | 9901 | €82,556 | €134,146 | +€51,590 | +62.5% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.7% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.7% |
| Financial charges | 65/66B | €913 | €1,044 | +€131 | +14.3% |
| Recurring financial charges | 65 | €913 | €1,044 | +€131 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €81,650 | €133,103 | +€51,453 | +63.0% |
| Income taxes | 67/77 | €20,782 | €28,509 | +€7,727 | +37.2% |
| Profit (loss) for the period | 9904 | €60,868 | €104,593 | +€43,726 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,868 | €104,593 | +€43,726 | +71.8% |
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 3 October 2026 via checked.be.