Dentèle: 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.
Dentèle
Largest movements
- Receivables within one year -€90,785
down €90,785 (-88.4%), from €102,750 to €11,965
of which Other amounts receivable: -€102,750
- Tangible fixed assets +€13,924
up €13,924 (+943.0%), from €1,477 to €15,401
of which Other tangible fixed assets: +€13,315
- Deferred charges and accrued income +€4,682
up €4,682 (+27.0%), from €17,312 to €21,994
- Cash +€3,463
up €3,463 (+6.6%), from €52,361 to €55,824
mainly Receivables within one year (+€90,785) and Net result for the year (+€75,277)
- Reserves -€74,723
down €74,723 (-48.8%), from €153,198 to €78,475
- Trade debts +€15,630
up €15,630 (+5022.4%), from €311 to €15,941
- Tax, wage and social debts -€10,149
down €10,149 (-65.9%), from €15,390 to €5,240
of which Taxes: -€10,149
- Gross operating margin -€20,314
down €20,314 (-17.1%), from €118,940 to €98,626
- Taxes -€4,791
down €4,791 (-19.2%), from €25,016 to €20,225
- Depreciation +€1,548
up €1,548 (+382.8%), from €404 to €1,952
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 | €173,899 | €105,183 | -€68,716 | -39.5% |
| Fixed assets | 21/28 | €1,477 | €15,401 | +€13,924 | +943.0% |
| Tangible fixed assets | 22/27 | €1,477 | €15,401 | +€13,924 | +943.0% |
| Furniture and vehicles | 24 | €1,477 | €2,085 | +€609 | +41.2% |
| Other tangible fixed assets | 26 | - | €13,315 | +€13,315 | |
| Current assets | 29/58 | €172,423 | €89,783 | -€82,640 | -47.9% |
| Amounts receivable within one year | 40/41 | €102,750 | €11,965 | -€90,785 | -88.4% |
| Trade receivables | 40 | - | €11,965 | +€11,965 | |
| Other amounts receivable | 41 | €102,750 | €0 | -€102,750 | -100.0% |
| Cash at bank and in hand | 54/58 | €52,361 | €55,824 | +€3,463 | +6.6% |
| Deferred charges and accrued income | 490/1 | €17,312 | €21,994 | +€4,682 | +27.0% |
| Total equity and liabilities | 10/49 | €173,899 | €105,183 | -€68,716 | -39.5% |
| Equity | 10/15 | €158,198 | €83,475 | -€74,723 | -47.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €153,198 | €78,475 | -€74,723 | -48.8% |
| Distributable reserves | 133 | €153,198 | €78,475 | -€74,723 | -48.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,701 | €21,708 | +€6,007 | +38.3% |
| Amounts payable within one year | 42/48 | €15,701 | €21,708 | +€6,007 | +38.3% |
| Trade debts | 44 | €311 | €15,941 | +€15,630 | +5022.4% |
| Suppliers | 440/4 | €311 | €15,941 | +€15,630 | +5022.4% |
| Taxes, remuneration and social security | 45 | €15,390 | €5,240 | -€10,149 | -65.9% |
| Taxes | 450/3 | €15,390 | €5,240 | -€10,149 | -65.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €526 | +€526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404 | €1,952 | +€1,548 | +382.8% |
| Other operating charges | 640/8 | €460 | €991 | +€531 | +115.4% |
| Gross operating margin | 9900 | €118,940 | €98,626 | -€20,314 | -17.1% |
| Operating profit (loss) | 9901 | €118,075 | €95,683 | -€22,392 | -19.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €160 | €182 | +€22 | +13.7% |
| Recurring financial charges | 65 | €160 | €182 | +€22 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €117,916 | €95,502 | -€22,414 | -19.0% |
| Income taxes | 67/77 | €25,016 | €20,225 | -€4,791 | -19.2% |
| Profit (loss) for the period | 9904 | €92,900 | €75,277 | -€17,623 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €92,900 | €75,277 | -€17,623 | -19.0% |
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 12 October 2026 via checked.be.