@DentEC: 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.
@DentEC
Largest movements
- Cash +€62,804
up €62,804 (+29.5%), from €212,921 to €275,725
mainly Net result for the year (+€55,467) and Depreciation (+€10,420)
- Tangible fixed assets -€10,420
down €10,420 (-35.6%), from €29,264 to €18,844
of which Furniture and vehicles: -€6,000
- Reserves +€55,467
up €55,467 (+25.6%), from €216,534 to €272,001
- Trade debts -€3,998
down €3,998 (-90.7%), from €4,410 to €412
- Gross operating margin -€3,534
down €3,534 (-3.9%), from €90,940 to €87,406
- Other operating charges -€3,107
down €3,107 (-72.2%), from €4,302 to €1,195
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 | €247,185 | €299,569 | +€52,384 | +21.2% |
| Fixed assets | 21/28 | €29,264 | €18,844 | -€10,420 | -35.6% |
| Tangible fixed assets | 22/27 | €29,264 | €18,844 | -€10,420 | -35.6% |
| Plant, machinery and equipment | 23 | €15,240 | €11,186 | -€4,054 | -26.6% |
| Furniture and vehicles | 24 | €12,000 | €6,000 | -€6,000 | -50.0% |
| Other tangible fixed assets | 26 | €2,024 | €1,658 | -€366 | -18.1% |
| Current assets | 29/58 | €217,921 | €280,725 | +€62,804 | +28.8% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €212,921 | €275,725 | +€62,804 | +29.5% |
| Total equity and liabilities | 10/49 | €247,185 | €299,569 | +€52,384 | +21.2% |
| Equity | 10/15 | €221,534 | €277,001 | +€55,467 | +25.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €216,534 | €272,001 | +€55,467 | +25.6% |
| Distributable reserves | 133 | €216,534 | €272,001 | +€55,467 | +25.6% |
| Amounts payable | 17/49 | €25,651 | €22,568 | -€3,083 | -12.0% |
| Amounts payable within one year | 42/48 | €25,651 | €22,568 | -€3,083 | -12.0% |
| Trade debts | 44 | €4,410 | €412 | -€3,998 | -90.7% |
| Suppliers | 440/4 | €4,410 | €412 | -€3,998 | -90.7% |
| 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 | €18,241 | €19,156 | +€915 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,754 | €10,420 | -€334 | -3.1% |
| Other operating charges | 640/8 | €4,302 | €1,195 | -€3,107 | -72.2% |
| Gross operating margin | 9900 | €90,940 | €87,406 | -€3,534 | -3.9% |
| Operating profit (loss) | 9901 | €75,884 | €75,791 | -€93 | -0.1% |
| Financial income | 75/76B | €795 | €239 | -€556 | -69.9% |
| Recurring financial income | 75 | €795 | €239 | -€556 | -69.9% |
| Financial charges | 65/66B | €200 | €176 | -€24 | -12.0% |
| Recurring financial charges | 65 | €200 | €176 | -€24 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €76,479 | €75,854 | -€625 | -0.8% |
| Income taxes | 67/77 | €20,779 | €20,387 | -€392 | -1.9% |
| Profit (loss) for the period | 9904 | €55,700 | €55,467 | -€233 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,700 | €55,467 | -€233 | -0.4% |
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 15 October 2026 via checked.be.