DENTER: 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.
DENTER
Largest movements
- Tangible fixed assets -€51,046
down €51,046 (-33.3%), from €153,119 to €102,072
- Stocks and contracts +€15,012
up €15,012 (+222.0%), from €6,762 to €21,774
- Receivables within one year +€8,222
up €8,222 (+6.9%), from €118,318 to €126,541
of which Other amounts receivable: +€6,216
- Debts after one year -€35,578
down €35,578 (-42.8%), from €83,047 to €47,469
- Trade debts +€29,302
up €29,302 (+138.0%), from €21,230 to €50,532
- Other debts -€21,000
down €21,000 (-53.8%), from €39,000 to €18,000
- Tax, wage and social debts +€4,320
up €4,320 (+18.1%), from €23,863 to €28,182
of which Remuneration and social security: +€4,181
- Accrued charges and deferred income +€2,935
new in 2025: €2,935
- Staff costs +€15,772
up €15,772 (+39.4%), from €40,005 to €55,776
- Gross operating margin -€9,460
down €9,460 (-6.0%), from €157,809 to €148,348
- Taxes -€5,522
down €5,522 (-45.4%), from €12,159 to €6,637
- Other operating charges +€3,512
up €3,512 (+102.3%), from €3,433 to €6,944
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 | €290,533 | €267,675 | -€22,858 | -7.9% |
| Fixed assets | 21/28 | €153,331 | €102,284 | -€51,046 | -33.3% |
| Tangible fixed assets | 22/27 | €153,119 | €102,072 | -€51,046 | -33.3% |
| Land and buildings | 22 | €40,000 | €32,000 | -€8,000 | -20.0% |
| Plant, machinery and equipment | 23 | €80,092 | €54,870 | -€25,223 | -31.5% |
| Furniture and vehicles | 24 | €4,333 | €1,628 | -€2,704 | -62.4% |
| Leasing and similar rights | 25 | €8,760 | €2,604 | -€6,156 | -70.3% |
| Other tangible fixed assets | 26 | €19,934 | €10,970 | -€8,964 | -45.0% |
| Financial fixed assets | 28 | €212 | €212 | = | 0.0% |
| Current assets | 29/58 | €137,203 | €165,391 | +€28,189 | +20.5% |
| Stocks and contracts in progress | 3 | €6,762 | €21,774 | +€15,012 | +222.0% |
| Stocks | 30/36 | €6,762 | €21,774 | +€15,012 | +222.0% |
| Amounts receivable within one year | 40/41 | €118,318 | €126,541 | +€8,222 | +6.9% |
| Trade receivables | 40 | €26,058 | €28,065 | +€2,007 | +7.7% |
| Other amounts receivable | 41 | €92,260 | €98,476 | +€6,216 | +6.7% |
| Cash at bank and in hand | 54/58 | €22 | €2,739 | +€2,717 | +12418.3% |
| Deferred charges and accrued income | 490/1 | €12,100 | €14,338 | +€2,238 | +18.5% |
| Total equity and liabilities | 10/49 | €290,533 | €267,675 | -€22,858 | -7.9% |
| Equity | 10/15 | €80,150 | €80,110 | -€40 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,080 | €61,080 | = | 0.0% |
| Distributable reserves | 133 | €61,080 | €61,080 | = | 0.0% |
| Profit (loss) carried forward | 14 | €470 | €430 | -€40 | -8.5% |
| Amounts payable | 17/49 | €210,383 | €187,565 | -€22,818 | -10.8% |
| Amounts payable after more than one year | 17 | €83,047 | €47,469 | -€35,578 | -42.8% |
| Financial debts | 170/4 | €83,047 | €47,469 | -€35,578 | -42.8% |
| Amounts payable within one year | 42/48 | €127,336 | €137,162 | +€9,826 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €36,758 | €35,218 | -€1,539 | -4.2% |
| Financial debts | 43 | €6,486 | €5,230 | -€1,257 | -19.4% |
| Credit institutions | 430/8 | €6,486 | €5,230 | -€1,257 | -19.4% |
| Trade debts | 44 | €21,230 | €50,532 | +€29,302 | +138.0% |
| Suppliers | 440/4 | €21,230 | €50,532 | +€29,302 | +138.0% |
| Taxes, remuneration and social security | 45 | €23,863 | €28,182 | +€4,320 | +18.1% |
| Taxes | 450/3 | €20,643 | €20,782 | +€139 | +0.7% |
| Remuneration and social security | 454/9 | €3,220 | €7,401 | +€4,181 | +129.8% |
| Other amounts payable | 47/48 | €39,000 | €18,000 | -€21,000 | -53.8% |
| Accrued charges and deferred income | 492/3 | - | €2,935 | +€2,935 | |
| Remuneration, social security and pensions | 62 | €40,005 | €55,776 | +€15,772 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,262 | €59,865 | +€603 | +1.0% |
| Other operating charges | 640/8 | €3,433 | €6,944 | +€3,512 | +102.3% |
| Gross operating margin | 9900 | €157,809 | €148,348 | -€9,460 | -6.0% |
| Operating profit (loss) | 9901 | €55,109 | €25,763 | -€29,346 | -53.3% |
| Financial income | 75/76B | €4,561 | €5,887 | +€1,326 | +29.1% |
| Recurring financial income | 75 | €4,561 | €5,887 | +€1,326 | +29.1% |
| Financial charges | 65/66B | €8,104 | €7,053 | -€1,051 | -13.0% |
| Recurring financial charges | 65 | €8,104 | €7,053 | -€1,051 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €51,566 | €24,597 | -€26,969 | -52.3% |
| Income taxes | 67/77 | €12,159 | €6,637 | -€5,522 | -45.4% |
| Profit (loss) for the period | 9904 | €39,408 | €17,960 | -€21,447 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,408 | €17,960 | -€21,447 | -54.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.