DENTELALLOUCH: 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.
DENTELALLOUCH
Largest movements
- Cash +€219,544
up €219,544 (+61.3%), from €358,105 to €577,650
mainly Net result for the year (+€319,284) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-9.1%), from €550,000 to €500,000
- Deferred charges and accrued income +€24,456
up €24,456 (+22.0%), from €111,189 to €135,645
- Receivables within one year +€22,477
up €22,477 (+495%), from €4,541 to €27,018
of which Other amounts receivable: +€22,537
- Tangible fixed assets -€14,725
down €14,725 (-7.3%), from €202,963 to €188,238
of which Other tangible fixed assets: -€11,050
- Reserves +€217,946
up €217,946 (+23.8%), from €917,448 to €1.1m
of which Distributable reserves: +€217,946
- Other debts -€16,788
down €16,788 (-13.9%), from €121,192 to €104,403
- Debts after one year -€14,459
down €14,459 (-19.6%), from €73,912 to €59,454
- Gross operating margin +€30,745
up €30,745 (+5.4%), from €569,402 to €600,146
- Staff costs -€29,113
down €29,113 (-22.2%), from €131,396 to €102,283
- Taxes +€22,063
up €22,063 (+18.4%), from €119,875 to €141,938
- Financial income +€12,540
up €12,540 (+171%), from €7,340 to €19,880
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 | €1,229,159 | €1,430,432 | +€201,273 | +16.4% |
| Fixed assets | 21/28 | €205,324 | €190,120 | -€15,205 | -7.4% |
| Intangible fixed assets | 21 | €2,105 | €1,625 | -€480 | -22.8% |
| Tangible fixed assets | 22/27 | €202,963 | €188,238 | -€14,725 | -7.3% |
| Land and buildings | 22 | €12,036 | €11,433 | -€603 | -5.0% |
| Furniture and vehicles | 24 | €69,289 | €66,218 | -€3,071 | -4.4% |
| Other tangible fixed assets | 26 | €121,638 | €110,588 | -€11,050 | -9.1% |
| Financial fixed assets | 28 | €256 | €256 | = | 0.0% |
| Current assets | 29/58 | €1,023,835 | €1,240,312 | +€216,477 | +21.1% |
| Amounts receivable within one year | 40/41 | €4,541 | €27,018 | +€22,477 | +495% |
| Trade receivables | 40 | €256 | €196 | -€60 | -23.3% |
| Other amounts receivable | 41 | €4,285 | €26,821 | +€22,537 | +526% |
| Current investments | 50/53 | €550,000 | €500,000 | -€50,000 | -9.1% |
| Cash at bank and in hand | 54/58 | €358,105 | €577,650 | +€219,544 | +61.3% |
| Deferred charges and accrued income | 490/1 | €111,189 | €135,645 | +€24,456 | +22.0% |
| Total equity and liabilities | 10/49 | €1,229,159 | €1,430,432 | +€201,273 | +16.4% |
| Equity | 10/15 | €929,848 | €1,147,794 | +€217,946 | +23.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €917,448 | €1,135,394 | +€217,946 | +23.8% |
| 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 | €915,588 | €1,133,534 | +€217,946 | +23.8% |
| Amounts payable | 17/49 | €299,311 | €282,638 | -€16,673 | -5.6% |
| Amounts payable after more than one year | 17 | €73,912 | €59,454 | -€14,459 | -19.6% |
| Financial debts | 170/4 | €73,912 | €59,454 | -€14,459 | -19.6% |
| Amounts payable within one year | 42/48 | €172,875 | €162,125 | -€10,750 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €16,709 | €15,758 | -€951 | -5.7% |
| Trade debts | 44 | €18,296 | €24,643 | +€6,347 | +34.7% |
| Suppliers | 440/4 | €18,296 | €24,643 | +€6,347 | +34.7% |
| Taxes, remuneration and social security | 45 | €16,678 | €17,320 | +€642 | +3.8% |
| Taxes | 450/3 | €6,151 | €5,067 | -€1,084 | -17.6% |
| Remuneration and social security | 454/9 | €10,527 | €12,253 | +€1,726 | +16.4% |
| Other amounts payable | 47/48 | €121,192 | €104,403 | -€16,788 | -13.9% |
| Accrued charges and deferred income | 492/3 | €52,524 | €61,060 | +€8,535 | +16.3% |
| Non-recurring operating income | 76A | €2 | - | -€2 | |
| Remuneration, social security and pensions | 62 | €131,396 | €102,283 | -€29,113 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,551 | €44,633 | -€1,918 | -4.1% |
| Other operating charges | 640/8 | €6,186 | €8,695 | +€2,509 | +40.6% |
| Gross operating margin | 9900 | €569,402 | €600,146 | +€30,745 | +5.4% |
| Operating profit (loss) | 9901 | €385,269 | €444,535 | +€59,266 | +15.4% |
| Financial income | 75/76B | €7,340 | €19,880 | +€12,540 | +171% |
| Recurring financial income | 75 | €7,340 | €19,880 | +€12,540 | +171% |
| Financial charges | 65/66B | €2,513 | €3,193 | +€681 | +27.1% |
| Recurring financial charges | 65 | €2,513 | €3,193 | +€681 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | €390,096 | €461,222 | +€71,126 | +18.2% |
| Income taxes | 67/77 | €119,875 | €141,938 | +€22,063 | +18.4% |
| Profit (loss) for the period | 9904 | €270,222 | €319,284 | +€49,063 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €270,222 | €319,284 | +€49,063 | +18.2% |
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 24 October 2026 via checked.be.