Dentea: 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.
Dentea
Largest movements
- Cash -€70,748
down €70,748 (-41.4%), from €171,072 to €100,325
mainly Contributions, distributions and other (-€315,596) and Investment in fixed assets (net) (-€126,347)
- Tangible fixed assets +€57,390
up €57,390 (+7.1%), from €811,715 to €869,105
of which Land and buildings: +€38,414
- Other debts +€182,665
up €182,665 (+104.3%), from €175,162 to €357,827
- Reserves -€133,819
no longer reported in 2025 (was €133,819)
- Debts after one year -€59,430
down €59,430 (-10.5%), from €564,013 to €504,583
- Tax, wage and social debts -€10,950
down €10,950 (-46.0%), from €23,799 to €12,849
of which Taxes: -€6,390
- Gross operating margin +€56,872
up €56,872 (+17.2%), from €331,563 to €388,435
- Taxes +€14,119
up €14,119 (+34.3%), from €41,192 to €55,310
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 | €988,165 | €973,006 | -€15,159 | -1.5% |
| Fixed assets | 21/28 | €811,715 | €869,105 | +€57,390 | +7.1% |
| Tangible fixed assets | 22/27 | €811,715 | €869,105 | +€57,390 | +7.1% |
| Land and buildings | 22 | €614,200 | €652,614 | +€38,414 | +6.3% |
| Plant, machinery and equipment | 23 | €151,487 | €176,825 | +€25,338 | +16.7% |
| Furniture and vehicles | 24 | €46,029 | €39,666 | -€6,362 | -13.8% |
| Current assets | 29/58 | €176,450 | €103,901 | -€72,549 | -41.1% |
| Amounts receivable within one year | 40/41 | €2,941 | €690 | -€2,252 | -76.6% |
| Other amounts receivable | 41 | €2,941 | €690 | -€2,252 | -76.6% |
| Cash at bank and in hand | 54/58 | €171,072 | €100,325 | -€70,748 | -41.4% |
| Deferred charges and accrued income | 490/1 | €2,436 | €2,887 | +€450 | +18.5% |
| Total equity and liabilities | 10/49 | €988,165 | €973,006 | -€15,159 | -1.5% |
| Equity | 10/15 | €136,819 | €3,000 | -€133,819 | -97.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €133,819 | - | -€133,819 | |
| Distributable reserves | 133 | €133,819 | - | -€133,819 | |
| Amounts payable | 17/49 | €851,347 | €970,006 | +€118,659 | +13.9% |
| Amounts payable after more than one year | 17 | €564,013 | €504,583 | -€59,430 | -10.5% |
| Financial debts | 170/4 | €564,013 | €504,583 | -€59,430 | -10.5% |
| Amounts payable within one year | 42/48 | €287,334 | €465,423 | +€178,089 | +62.0% |
| Current portion of amounts payable after more than one year | 42 | €58,955 | €59,430 | +€476 | +0.8% |
| Trade debts | 44 | €29,418 | €35,317 | +€5,899 | +20.1% |
| Suppliers | 440/4 | €29,418 | €35,317 | +€5,899 | +20.1% |
| Taxes, remuneration and social security | 45 | €23,799 | €12,849 | -€10,950 | -46.0% |
| Taxes | 450/3 | €6,391 | €1 | -€6,390 | -100.0% |
| Remuneration and social security | 454/9 | €17,408 | €12,849 | -€4,560 | -26.2% |
| Other amounts payable | 47/48 | €175,162 | €357,827 | +€182,665 | +104.3% |
| Remuneration, social security and pensions | 62 | €74,033 | €73,689 | -€344 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,523 | €68,957 | -€2,566 | -3.6% |
| Other operating charges | 640/8 | €4,026 | €3,480 | -€546 | -13.6% |
| Gross operating margin | 9900 | €331,563 | €388,435 | +€56,872 | +17.2% |
| Operating profit (loss) | 9901 | €181,981 | €242,309 | +€60,328 | +33.2% |
| Financial income | 75/76B | €90 | €3 | -€87 | -96.7% |
| Recurring financial income | 75 | €90 | €3 | -€87 | -96.7% |
| Financial charges | 65/66B | €7,061 | €5,224 | -€1,837 | -26.0% |
| Recurring financial charges | 65 | €7,061 | €5,224 | -€1,837 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €175,010 | €237,088 | +€62,078 | +35.5% |
| Income taxes | 67/77 | €41,192 | €55,310 | +€14,119 | +34.3% |
| Profit (loss) for the period | 9904 | €133,819 | €181,778 | +€47,959 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €133,819 | €181,778 | +€47,959 | +35.8% |
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 8 October 2026 via checked.be.