DENTATEC: 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.
DENTATEC
Largest movements
- Cash -€21,442
down €21,442 (-63.6%), from €33,694 to €12,253
mainly Contributions, distributions and other (-€85,968) and Tax, wage and social debts (-€15,450)
- Tangible fixed assets -€19,130
down €19,130 (-54.5%), from €35,101 to €15,971
of which Furniture and vehicles: -€17,363
- Receivables within one year -€10,764
down €10,764 (-36.7%), from €29,297 to €18,533
- Deferred charges and accrued income -€4,357
down €4,357 (-18.5%), from €23,584 to €19,227
- Reserves -€61,000
down €61,000 (-65.6%), from €93,000 to €32,000
- Other debts +€53,074
up €53,074 (+107%), from €49,394 to €102,468
- Contributions -€18,500
down €18,500 (-99.5%), from €18,600 to €100
- Tax, wage and social debts -€15,450
no longer reported in 2025 (was €15,450)
- Current portion of long-term debt -€12,708
down €12,708 (-83.2%), from €15,268 to €2,559
- Gross operating margin -€47,560
down €47,560 (-61.5%), from €77,327 to €29,768
- Taxes -€10,347
down €10,347 (-67.0%), from €15,450 to €5,104
- Financial charges -€4,206
down €4,206 (-87.0%), from €4,833 to €627
- Depreciation +€2,788
up €2,788 (+17.1%), from €16,341 to €19,130
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 | €196,775 | €141,083 | -€55,692 | -28.3% |
| Fixed assets | 21/28 | €35,101 | €15,971 | -€19,130 | -54.5% |
| Tangible fixed assets | 22/27 | €35,101 | €15,971 | -€19,130 | -54.5% |
| Plant, machinery and equipment | 23 | €4,098 | €2,331 | -€1,767 | -43.1% |
| Furniture and vehicles | 24 | €28,002 | €10,639 | -€17,363 | -62.0% |
| Other tangible fixed assets | 26 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €161,675 | €125,113 | -€36,562 | -22.6% |
| Amounts receivable after more than one year | 29 | €75,100 | €75,100 | = | 0.0% |
| Other amounts receivable | 291 | €75,100 | €75,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,297 | €18,533 | -€10,764 | -36.7% |
| Other amounts receivable | 41 | €29,297 | €18,533 | -€10,764 | -36.7% |
| Cash at bank and in hand | 54/58 | €33,694 | €12,253 | -€21,442 | -63.6% |
| Deferred charges and accrued income | 490/1 | €23,584 | €19,227 | -€4,357 | -18.5% |
| Total equity and liabilities | 10/49 | €196,775 | €141,083 | -€55,692 | -28.3% |
| Equity | 10/15 | €111,600 | €32,100 | -€79,500 | -71.2% |
| Contributions | 10/11 | €18,600 | €100 | -€18,500 | -99.5% |
| Reserves | 13 | €93,000 | €32,000 | -€61,000 | -65.6% |
| Distributable reserves | 133 | €93,000 | €32,000 | -€61,000 | -65.6% |
| Amounts payable | 17/49 | €85,175 | €108,983 | +€23,808 | +28.0% |
| Amounts payable after more than one year | 17 | €2,559 | - | -€2,559 | |
| Financial debts | 170/4 | €2,559 | - | -€2,559 | |
| Amounts payable within one year | 42/48 | €82,616 | €108,983 | +€26,367 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €15,268 | €2,559 | -€12,708 | -83.2% |
| Trade debts | 44 | €2,504 | €3,956 | +€1,452 | +58.0% |
| Suppliers | 440/4 | €2,504 | €3,956 | +€1,452 | +58.0% |
| Taxes, remuneration and social security | 45 | €15,450 | - | -€15,450 | |
| Taxes | 450/3 | €15,450 | - | -€15,450 | |
| Other amounts payable | 47/48 | €49,394 | €102,468 | +€53,074 | +107% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,341 | €19,130 | +€2,788 | +17.1% |
| Other operating charges | 640/8 | €672 | €672 | -€1 | -0.1% |
| Gross operating margin | 9900 | €77,327 | €29,768 | -€47,560 | -61.5% |
| Operating profit (loss) | 9901 | €60,314 | €9,966 | -€50,347 | -83.5% |
| Financial income | 75/76B | €1,880 | €2,232 | +€352 | +18.7% |
| Recurring financial income | 75 | €1,880 | €2,232 | +€352 | +18.7% |
| Financial charges | 65/66B | €4,833 | €627 | -€4,206 | -87.0% |
| Recurring financial charges | 65 | €4,833 | €627 | -€4,206 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | €57,361 | €11,572 | -€45,789 | -79.8% |
| Income taxes | 67/77 | €15,450 | €5,104 | -€10,347 | -67.0% |
| Profit (loss) for the period | 9904 | €41,911 | €6,468 | -€35,443 | -84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,911 | €6,468 | -€35,443 | -84.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.