Denteqs: 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.
Denteqs
Largest movements
- Cash +€6,875
up €6,875 (+872.6%), from €788 to €7,663
mainly Net result for the year (+€33,465) and Tax, wage and social debts (+€4,773)
- Tangible fixed assets -€4,566
down €4,566 (-25.7%), from €17,753 to €13,187
- Deferred charges and accrued income +€2,109
new in 2025: €2,109
- Receivables within one year +€1,821
up €1,821 (+18.6%), from €9,768 to €11,589
of which Trade receivables: +€1,836
- Other debts -€30,828
down €30,828 (-59.1%), from €52,182 to €21,355
- Profit (loss) carried forward +€30,037
no longer reported in 2025 (was -€30,037)
- Tax, wage and social debts +€4,773
up €4,773 (+2839.9%), from €168 to €4,941
- Reserves +€3,428
new in 2025: €3,428
- Accrued charges and deferred income -€597
no longer reported in 2025 (was €597)
- Gross operating margin +€66,962
up €66,962, from -€24,296 to €42,665
- Taxes +€3,436
up €3,436 (+2044.6%), from €168 to €3,604
- Depreciation -€512
down €512 (-10.1%), from €5,078 to €4,566
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 | €28,309 | €34,548 | +€6,239 | +22.0% |
| Fixed assets | 21/28 | €17,753 | €13,187 | -€4,566 | -25.7% |
| Tangible fixed assets | 22/27 | €17,753 | €13,187 | -€4,566 | -25.7% |
| Furniture and vehicles | 24 | €17,753 | €13,187 | -€4,566 | -25.7% |
| Current assets | 29/58 | €10,556 | €21,361 | +€10,805 | +102.4% |
| Amounts receivable within one year | 40/41 | €9,768 | €11,589 | +€1,821 | +18.6% |
| Trade receivables | 40 | €9,753 | €11,589 | +€1,836 | +18.8% |
| Other amounts receivable | 41 | €15 | - | -€15 | |
| Cash at bank and in hand | 54/58 | €788 | €7,663 | +€6,875 | +872.6% |
| Deferred charges and accrued income | 490/1 | - | €2,109 | +€2,109 | |
| Total equity and liabilities | 10/49 | €28,309 | €34,548 | +€6,239 | +22.0% |
| Equity | 10/15 | -€26,537 | €6,928 | +€33,465 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | - | €3,428 | +€3,428 | |
| Distributable reserves | 133 | - | €3,428 | +€3,428 | |
| Profit (loss) carried forward | 14 | -€30,037 | - | +€30,037 | |
| Amounts payable | 17/49 | €54,846 | €27,620 | -€27,227 | -49.6% |
| Amounts payable within one year | 42/48 | €54,249 | €27,620 | -€26,630 | -49.1% |
| Trade debts | 44 | €1,899 | €1,324 | -€575 | -30.3% |
| Suppliers | 440/4 | €1,899 | €1,324 | -€575 | -30.3% |
| Taxes, remuneration and social security | 45 | €168 | €4,941 | +€4,773 | +2839.9% |
| Taxes | 450/3 | €168 | €4,941 | +€4,773 | +2839.9% |
| Other amounts payable | 47/48 | €52,182 | €21,355 | -€30,828 | -59.1% |
| Accrued charges and deferred income | 492/3 | €597 | - | -€597 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,078 | €4,566 | -€512 | -10.1% |
| Other operating charges | 640/8 | €377 | €790 | +€413 | +109.6% |
| Gross operating margin | 9900 | -€24,296 | €42,665 | +€66,962 | |
| Operating profit (loss) | 9901 | -€29,751 | €37,310 | +€67,060 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €127 | €240 | +€113 | +88.9% |
| Recurring financial charges | 65 | €127 | €240 | +€113 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,869 | €37,070 | +€66,939 | |
| Income taxes | 67/77 | €168 | €3,604 | +€3,436 | +2044.6% |
| Profit (loss) for the period | 9904 | -€30,037 | €33,465 | +€63,502 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,037 | €33,465 | +€63,502 |
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 8 October 2026 via checked.be.