DENTEAS: 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.
DENTEAS
Largest movements
- Current investments +€250,000
up €250,000 (+100.0%), from €250,000 to €500,000
- Tangible fixed assets -€70,881
down €70,881 (-7.0%), from €1.0m to €941,029
- Other debts +€542,631
up €542,631 (+210.8%), from €257,362 to €799,993
- Reserves -€394,000
down €394,000 (-97.5%), from €404,000 to €10,000
- Tax, wage and social debts +€50,240
up €50,240 (+276.1%), from €18,195 to €68,435
of which Remuneration and social security: +€46,388
- Accrued charges and deferred income +€43,755
up €43,755 (+63.6%), from €68,846 to €112,601
- Trade debts -€37,745
down €37,745 (-63.4%), from €59,492 to €21,747
- Gross operating margin +€640,770
up €640,770 (+103.7%), from €617,786 to €1.3m
- Taxes +€144,662
up €144,662 (+219.8%), from €65,828 to €210,490
- Staff costs +€87,355
up €87,355 (+54.7%), from €159,618 to €246,973
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 | €1,361,385 | €1,557,450 | +€196,065 | +14.4% |
| Fixed assets | 21/28 | €1,011,910 | €941,029 | -€70,881 | -7.0% |
| Tangible fixed assets | 22/27 | €1,011,910 | €941,029 | -€70,881 | -7.0% |
| Land and buildings | 22 | €572,740 | €547,747 | -€24,993 | -4.4% |
| Plant, machinery and equipment | 23 | €167,728 | €157,007 | -€10,721 | -6.4% |
| Furniture and vehicles | 24 | €44,830 | €42,012 | -€2,818 | -6.3% |
| Leasing and similar rights | 25 | €187,293 | €160,265 | -€27,028 | -14.4% |
| Other tangible fixed assets | 26 | €39,319 | €33,998 | -€5,321 | -13.5% |
| Current assets | 29/58 | €349,475 | €616,421 | +€266,946 | +76.4% |
| Stocks and contracts in progress | 3 | €3,160 | €6,240 | +€3,080 | +97.5% |
| Stocks | 30/36 | €3,160 | €6,240 | +€3,080 | +97.5% |
| Current investments | 50/53 | €250,000 | €500,000 | +€250,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €81,319 | €94,265 | +€12,946 | +15.9% |
| Deferred charges and accrued income | 490/1 | €14,996 | €15,916 | +€920 | +6.1% |
| Total equity and liabilities | 10/49 | €1,361,385 | €1,557,450 | +€196,065 | +14.4% |
| Equity | 10/15 | €409,958 | €44,079 | -€365,879 | -89.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €404,000 | €10,000 | -€394,000 | -97.5% |
| Distributable reserves | 133 | €404,000 | €10,000 | -€394,000 | -97.5% |
| Profit (loss) carried forward | 14 | €958 | €29,079 | +€28,121 | +2935.4% |
| Amounts payable | 17/49 | €951,427 | €1,513,371 | +€561,944 | +59.1% |
| Amounts payable after more than one year | 17 | €510,595 | €473,269 | -€37,326 | -7.3% |
| Financial debts | 170/4 | €130,595 | €93,269 | -€37,326 | -28.6% |
| Other amounts payable | 178/9 | €380,000 | €380,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €371,986 | €927,501 | +€555,515 | +149.3% |
| Current portion of amounts payable after more than one year | 42 | €36,937 | €37,326 | +€389 | +1.1% |
| Trade debts | 44 | €59,492 | €21,747 | -€37,745 | -63.4% |
| Suppliers | 440/4 | €59,492 | €21,747 | -€37,745 | -63.4% |
| Taxes, remuneration and social security | 45 | €18,195 | €68,435 | +€50,240 | +276.1% |
| Taxes | 450/3 | €1,002 | €4,854 | +€3,852 | +384.4% |
| Remuneration and social security | 454/9 | €17,193 | €63,581 | +€46,388 | +269.8% |
| Other amounts payable | 47/48 | €257,362 | €799,993 | +€542,631 | +210.8% |
| Accrued charges and deferred income | 492/3 | €68,846 | €112,601 | +€43,755 | +63.6% |
| Remuneration, social security and pensions | 62 | €159,618 | €246,973 | +€87,355 | +54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154,839 | €152,845 | -€1,994 | -1.3% |
| Other operating charges | 640/8 | €1,525 | €1,523 | -€2 | -0.1% |
| Gross operating margin | 9900 | €617,786 | €1,258,556 | +€640,770 | +103.7% |
| Operating profit (loss) | 9901 | €301,804 | €857,215 | +€555,411 | +184.0% |
| Financial income | 75/76B | €1,570 | €6,857 | +€5,287 | +336.8% |
| Recurring financial income | 75 | €1,570 | €6,857 | +€5,287 | +336.8% |
| Financial charges | 65/66B | €44,593 | €45,461 | +€868 | +1.9% |
| Recurring financial charges | 65 | €44,593 | €45,461 | +€868 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €258,781 | €818,611 | +€559,830 | +216.3% |
| Income taxes | 67/77 | €65,828 | €210,490 | +€144,662 | +219.8% |
| Profit (loss) for the period | 9904 | €192,953 | €608,121 | +€415,168 | +215.2% |
| Profit (loss) for the period to be appropriated | 9905 | €192,953 | €608,121 | +€415,168 | +215.2% |
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 5 October 2026 via checked.be.