DENTECH: 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.
DENTECH
Largest movements
- Receivables within one year +€31,607
up €31,607 (+75.0%), from €42,120 to €73,727
of which Trade receivables: +€31,607
- Tangible fixed assets -€14,773
down €14,773 (-23.1%), from €63,901 to €49,128
of which Furniture and vehicles: -€14,951
- Cash +€13,975
up €13,975 (+11.8%), from €118,839 to €132,814
mainly Net result for the year (+€19,952) and Depreciation (+€15,674)
- Stocks and contracts -€11,440
down €11,440 (-27.1%), from €42,212 to €30,773
of which Contracts in progress: -€11,440
- Reserves +€19,952
up €19,952 (+10.6%), from €188,540 to €208,492
- Debts after one year -€8,661
down €8,661 (-48.9%), from €17,727 to €9,066
- Trade debts +€5,545
up €5,545 (+18.1%), from €30,554 to €36,099
- Depreciation +€4,353
up €4,353 (+38.4%), from €11,321 to €15,674
- Gross operating margin +€3,768
up €3,768 (+6.7%), from €56,230 to €59,998
- Staff costs -€1,928
down €1,928 (-14.6%), from €13,219 to €11,291
- Financial charges -€1,261
down €1,261 (-53.2%), from €2,371 to €1,109
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 | €271,767 | €289,872 | +€18,105 | +6.7% |
| Fixed assets | 21/28 | €66,456 | €51,683 | -€14,773 | -22.2% |
| Tangible fixed assets | 22/27 | €63,901 | €49,128 | -€14,773 | -23.1% |
| Plant, machinery and equipment | 23 | €1,912 | €1,465 | -€447 | -23.4% |
| Furniture and vehicles | 24 | €59,243 | €44,292 | -€14,951 | -25.2% |
| Other tangible fixed assets | 26 | €2,746 | €3,372 | +€626 | +22.8% |
| Financial fixed assets | 28 | €2,555 | €2,555 | = | 0.0% |
| Current assets | 29/58 | €205,311 | €238,188 | +€32,877 | +16.0% |
| Stocks and contracts in progress | 3 | €42,212 | €30,773 | -€11,440 | -27.1% |
| Stocks | 30/36 | €30,773 | €30,773 | = | 0.0% |
| Contracts in progress | 37 | €11,440 | €0 | -€11,440 | -100% |
| Amounts receivable within one year | 40/41 | €42,120 | €73,727 | +€31,607 | +75.0% |
| Trade receivables | 40 | €42,120 | €73,727 | +€31,607 | +75.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €118,839 | €132,814 | +€13,975 | +11.8% |
| Deferred charges and accrued income | 490/1 | €2,140 | €875 | -€1,264 | -59.1% |
| Total equity and liabilities | 10/49 | €271,767 | €289,872 | +€18,105 | +6.7% |
| Equity | 10/15 | €202,800 | €222,752 | +€19,952 | +9.8% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €188,540 | €208,492 | +€19,952 | +10.6% |
| Distributable reserves | 133 | €188,540 | €208,492 | +€19,952 | +10.6% |
| Amounts payable | 17/49 | €68,967 | €67,119 | -€1,847 | -2.7% |
| Amounts payable after more than one year | 17 | €17,727 | €9,066 | -€8,661 | -48.9% |
| Financial debts | 170/4 | €17,727 | €9,066 | -€8,661 | -48.9% |
| Amounts payable within one year | 42/48 | €51,239 | €58,053 | +€6,814 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €8,275 | €8,661 | +€386 | +4.7% |
| Trade debts | 44 | €30,554 | €36,099 | +€5,545 | +18.1% |
| Suppliers | 440/4 | €30,554 | €36,099 | +€5,545 | +18.1% |
| Taxes, remuneration and social security | 45 | €11,651 | €13,293 | +€1,641 | +14.1% |
| Taxes | 450/3 | €5,593 | €7,132 | +€1,539 | +27.5% |
| Remuneration and social security | 454/9 | €6,058 | €6,161 | +€102 | +1.7% |
| Other amounts payable | 47/48 | €759 | €0 | -€759 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €13,219 | €11,291 | -€1,928 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,321 | €15,674 | +€4,353 | +38.4% |
| Other operating charges | 640/8 | €2,314 | €2,589 | +€275 | +11.9% |
| Gross operating margin | 9900 | €56,230 | €59,998 | +€3,768 | +6.7% |
| Operating profit (loss) | 9901 | €29,377 | €30,444 | +€1,067 | +3.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,371 | €1,109 | -€1,261 | -53.2% |
| Recurring financial charges | 65 | €2,371 | €1,109 | -€1,261 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €27,006 | €29,335 | +€2,329 | +8.6% |
| Income taxes | 67/77 | €9,161 | €9,383 | +€222 | +2.4% |
| Profit (loss) for the period | 9904 | €17,845 | €19,952 | +€2,107 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,845 | €19,952 | +€2,107 | +11.8% |
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 18 October 2026 via checked.be.