DENTECH & CO: 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.
DENTECH & CO
Largest movements
- Cash -€16,655
down €16,655 (-86.7%), from €19,202 to €2,547
mainly Tax, wage and social debts (-€12,374) and Receivables within one year (-€6,749)
- Receivables within one year +€6,749
up €6,749 (+1117.4%), from €604 to €7,353
of which Other amounts receivable: +€7,353
- Tangible fixed assets -€5,016
down €5,016 (-29.7%), from €16,868 to €11,852
of which Furniture and vehicles: -€6,388
- Deferred charges and accrued income +€1,039
up €1,039 (+172.7%), from €602 to €1,640
- Stocks and contracts +€649
up €649 (+30.7%), from €2,115 to €2,764
- Tax, wage and social debts -€12,374
down €12,374 (-82.9%), from €14,922 to €2,548
- Current portion of long-term debt -€1,808
no longer reported in 2025 (was €1,808)
- Profit (loss) carried forward +€730
up €730 (+20.2%), from €3,616 to €4,346
- Gross operating margin -€30,484
down €30,484 (-68.7%), from €44,402 to €13,918
- Taxes -€8,176
down €8,176 (-76.2%), from €10,724 to €2,548
- Depreciation -€6,018
down €6,018 (-38.3%), from €15,732 to €9,714
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 | €39,390 | €26,157 | -€13,234 | -33.6% |
| Fixed assets | 21/28 | €16,868 | €11,852 | -€5,016 | -29.7% |
| Tangible fixed assets | 22/27 | €16,868 | €11,852 | -€5,016 | -29.7% |
| Land and buildings | 22 | €3,535 | €6,154 | +€2,619 | +74.1% |
| Plant, machinery and equipment | 23 | €2,730 | €1,483 | -€1,247 | -45.7% |
| Furniture and vehicles | 24 | €10,602 | €4,214 | -€6,388 | -60.3% |
| Current assets | 29/58 | €22,522 | €14,305 | -€8,218 | -36.5% |
| Stocks and contracts in progress | 3 | €2,115 | €2,764 | +€649 | +30.7% |
| Stocks | 30/36 | €2,115 | €2,764 | +€649 | +30.7% |
| Amounts receivable within one year | 40/41 | €604 | €7,353 | +€6,749 | +1117.4% |
| Trade receivables | 40 | €604 | - | -€604 | |
| Other amounts receivable | 41 | - | €7,353 | +€7,353 | |
| Cash at bank and in hand | 54/58 | €19,202 | €2,547 | -€16,655 | -86.7% |
| Deferred charges and accrued income | 490/1 | €602 | €1,640 | +€1,039 | +172.7% |
| Total equity and liabilities | 10/49 | €39,390 | €26,157 | -€13,234 | -33.6% |
| Equity | 10/15 | €21,676 | €22,406 | +€730 | +3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,616 | €4,346 | +€730 | +20.2% |
| Amounts payable | 17/49 | €17,714 | €3,750 | -€13,964 | -78.8% |
| Amounts payable within one year | 42/48 | €17,714 | €3,750 | -€13,964 | -78.8% |
| Current portion of amounts payable after more than one year | 42 | €1,808 | - | -€1,808 | |
| Trade debts | 44 | €911 | €1,203 | +€292 | +32.0% |
| Suppliers | 440/4 | €911 | €1,203 | +€292 | +32.0% |
| Taxes, remuneration and social security | 45 | €14,922 | €2,548 | -€12,374 | -82.9% |
| Taxes | 450/3 | €14,922 | €2,548 | -€12,374 | -82.9% |
| Other amounts payable | 47/48 | €74 | - | -€74 | |
| Remuneration, social security and pensions | 62 | €13 | €9 | -€4 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,732 | €9,714 | -€6,018 | -38.3% |
| Other operating charges | 640/8 | €732 | €875 | +€143 | +19.6% |
| Gross operating margin | 9900 | €44,402 | €13,918 | -€30,484 | -68.7% |
| Operating profit (loss) | 9901 | €27,926 | €3,321 | -€24,605 | -88.1% |
| Financial income | 75/76B | €4 | €9 | +€5 | +114.4% |
| Recurring financial income | 75 | €4 | €9 | +€5 | +114.4% |
| Financial charges | 65/66B | €110 | €51 | -€58 | -53.0% |
| Recurring financial charges | 65 | €110 | €51 | -€58 | -53.0% |
| Profit (loss) for the period before taxes | 9903 | €27,821 | €3,278 | -€24,542 | -88.2% |
| Income taxes | 67/77 | €10,724 | €2,548 | -€8,176 | -76.2% |
| Profit (loss) for the period | 9904 | €17,097 | €730 | -€16,366 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,097 | €730 | -€16,366 | -95.7% |
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 1 October 2026 via checked.be.