DENTAVA: 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.
DENTAVA
Largest movements
- Cash +€57,870
up €57,870 (+58.8%), from €98,424 to €156,295
mainly Depreciation (+€57,435) and Net result for the year (+€37,828)
- Tangible fixed assets -€37,112
down €37,112 (-31.7%), from €117,213 to €80,101
of which Furniture and vehicles: -€20,978
- Intangible fixed assets -€20,323
down €20,323 (-48.2%), from €42,153 to €21,830
- Receivables within one year +€6,106
up €6,106 (+34.5%), from €17,708 to €23,814
of which Other amounts receivable: +€6,615
- Stocks and contracts +€4,805
up €4,805 (+9.9%), from €48,343 to €53,147
- Other debts +€20,286
up €20,286 (+67.9%), from €29,867 to €50,153
- Reserves -€12,325
down €12,325 (-4.4%), from €279,265 to €266,940
- Staff costs +€4,206
new in 2025: €4,206
- Gross operating margin +€2,761
up €2,761 (+2.5%), from €111,257 to €114,018
- Taxes -€2,486
down €2,486 (-14.6%), from €16,971 to €14,485
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 | €330,935 | €342,787 | +€11,853 | +3.6% |
| Fixed assets | 21/28 | €159,366 | €101,931 | -€57,435 | -36.0% |
| Intangible fixed assets | 21 | €42,153 | €21,830 | -€20,323 | -48.2% |
| Tangible fixed assets | 22/27 | €117,213 | €80,101 | -€37,112 | -31.7% |
| Land and buildings | 22 | €12,678 | €9,394 | -€3,284 | -25.9% |
| Plant, machinery and equipment | 23 | €31,438 | €18,587 | -€12,850 | -40.9% |
| Furniture and vehicles | 24 | €73,097 | €52,119 | -€20,978 | -28.7% |
| Current assets | 29/58 | €171,569 | €240,856 | +€69,288 | +40.4% |
| Stocks and contracts in progress | 3 | €48,343 | €53,147 | +€4,805 | +9.9% |
| Stocks | 30/36 | €48,343 | €53,147 | +€4,805 | +9.9% |
| Amounts receivable within one year | 40/41 | €17,708 | €23,814 | +€6,106 | +34.5% |
| Trade receivables | 40 | €637 | €128 | -€509 | -79.9% |
| Other amounts receivable | 41 | €17,072 | €23,687 | +€6,615 | +38.7% |
| Cash at bank and in hand | 54/58 | €98,424 | €156,295 | +€57,870 | +58.8% |
| Deferred charges and accrued income | 490/1 | €7,093 | €7,600 | +€507 | +7.1% |
| Total equity and liabilities | 10/49 | €330,935 | €342,787 | +€11,853 | +3.6% |
| Equity | 10/15 | €297,865 | €285,540 | -€12,325 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €279,265 | €266,940 | -€12,325 | -4.4% |
| Distributable reserves | 133 | €279,265 | €266,940 | -€12,325 | -4.4% |
| Amounts payable | 17/49 | €33,070 | €57,247 | +€24,177 | +73.1% |
| Amounts payable within one year | 42/48 | €33,045 | €57,247 | +€24,203 | +73.2% |
| Trade debts | 44 | €3,178 | €6,515 | +€3,338 | +105.0% |
| Suppliers | 440/4 | €3,178 | €6,515 | +€3,338 | +105.0% |
| Taxes, remuneration and social security | 45 | - | €579 | +€579 | |
| Remuneration and social security | 454/9 | - | €579 | +€579 | |
| Other amounts payable | 47/48 | €29,867 | €50,153 | +€20,286 | +67.9% |
| Accrued charges and deferred income | 492/3 | €26 | - | -€26 | |
| Remuneration, social security and pensions | 62 | - | €4,206 | +€4,206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,391 | €57,435 | -€956 | -1.6% |
| Other operating charges | 640/8 | €395 | €400 | +€4 | +1.1% |
| Gross operating margin | 9900 | €111,257 | €114,018 | +€2,761 | +2.5% |
| Operating profit (loss) | 9901 | €52,470 | €51,977 | -€493 | -0.9% |
| Financial income | 75/76B | - | €477 | +€477 | |
| Recurring financial income | 75 | - | €477 | +€477 | |
| Financial charges | 65/66B | €140 | €141 | +€1 | +0.4% |
| Recurring financial charges | 65 | €140 | €141 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €52,330 | €52,314 | -€16 | 0.0% |
| Income taxes | 67/77 | €16,971 | €14,485 | -€2,486 | -14.6% |
| Profit (loss) for the period | 9904 | €35,359 | €37,828 | +€2,469 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,359 | €37,828 | +€2,469 | +7.0% |
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 11 October 2026 via checked.be.