DENTEK: 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.
DENTEK
Largest movements
- Cash +€45,027
up €45,027 (+40.2%), from €112,111 to €157,138
mainly Net result for the year (+€70,671) and Other debts (+€41,000)
- Receivables within one year +€31,174
up €31,174 (+40.4%), from €77,223 to €108,398
- Tangible fixed assets -€13,081
down €13,081 (-36.2%), from €36,094 to €23,014
- Other debts +€41,000
new in 2025: €41,000
- Profit (loss) carried forward +€20,671
up €20,671 (+21.0%), from €98,238 to €118,909
- Tax, wage and social debts +€14,288
up €14,288 (+58.7%), from €24,344 to €38,632
- Debts after one year -€6,880
no longer reported in 2025 (was €6,880)
- Current portion of long-term debt -€4,656
down €4,656 (-40.4%), from €11,536 to €6,880
- Gross operating margin +€10,399
up €10,399 (+10.3%), from €100,870 to €111,269
- Taxes +€1,383
up €1,383 (+6.9%), from €19,906 to €21,288
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 | €237,429 | €301,198 | +€63,769 | +26.9% |
| Fixed assets | 21/28 | €36,094 | €23,014 | -€13,081 | -36.2% |
| Tangible fixed assets | 22/27 | €36,094 | €23,014 | -€13,081 | -36.2% |
| Furniture and vehicles | 24 | €36,094 | €23,014 | -€13,081 | -36.2% |
| Current assets | 29/58 | €201,335 | €278,184 | +€76,850 | +38.2% |
| Amounts receivable after more than one year | 29 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 291 | €12,000 | €12,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,223 | €108,398 | +€31,174 | +40.4% |
| Other amounts receivable | 41 | €77,223 | €108,398 | +€31,174 | +40.4% |
| Cash at bank and in hand | 54/58 | €112,111 | €157,138 | +€45,027 | +40.2% |
| Deferred charges and accrued income | 490/1 | - | €649 | +€649 | |
| Total equity and liabilities | 10/49 | €237,429 | €301,198 | +€63,769 | +26.9% |
| Equity | 10/15 | €193,238 | €213,909 | +€20,671 | +10.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €90,000 | €90,000 | = | 0.0% |
| Distributable reserves | 133 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,238 | €118,909 | +€20,671 | +21.0% |
| Amounts payable | 17/49 | €44,191 | €87,289 | +€43,098 | +97.5% |
| Amounts payable after more than one year | 17 | €6,880 | - | -€6,880 | |
| Financial debts | 170/4 | €6,880 | - | -€6,880 | |
| Amounts payable within one year | 42/48 | €36,924 | €87,289 | +€50,366 | +136.4% |
| Current portion of amounts payable after more than one year | 42 | €11,536 | €6,880 | -€4,656 | -40.4% |
| Trade debts | 44 | €1,044 | €778 | -€266 | -25.5% |
| Suppliers | 440/4 | €1,044 | €778 | -€266 | -25.5% |
| Taxes, remuneration and social security | 45 | €24,344 | €38,632 | +€14,288 | +58.7% |
| Taxes | 450/3 | €24,344 | €38,632 | +€14,288 | +58.7% |
| Other amounts payable | 47/48 | - | €41,000 | +€41,000 | |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Remuneration, social security and pensions | 62 | €4,824 | €4,824 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,244 | €13,081 | -€164 | -1.2% |
| Other operating charges | 640/8 | €682 | €301 | -€381 | -55.9% |
| Gross operating margin | 9900 | €100,870 | €111,269 | +€10,399 | +10.3% |
| Operating profit (loss) | 9901 | €82,120 | €93,064 | +€10,944 | +13.3% |
| Financial charges | 65/66B | €1,458 | €1,105 | -€354 | -24.3% |
| Recurring financial charges | 65 | €1,458 | €1,105 | -€354 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €80,661 | €91,959 | +€11,298 | +14.0% |
| Income taxes | 67/77 | €19,906 | €21,288 | +€1,383 | +6.9% |
| Profit (loss) for the period | 9904 | €60,756 | €70,671 | +€9,915 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,756 | €70,671 | +€9,915 | +16.3% |
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.