DENTEUROP: 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.
DENTEUROP
Largest movements
- Tangible fixed assets -€5,286
down €5,286 (-4.8%), from €109,504 to €104,218
of which Other tangible fixed assets: -€4,205
- Deferred charges and accrued income +€3,440
up €3,440, from €0 to €3,440
- Cash -€3,105
down €3,105 (-56.2%), from €5,528 to €2,424
mainly Net result for the year (-€16,577) and Debts after one year (-€8,261)
- Receivables within one year -€2,297
down €2,297 (-10.8%), from €21,319 to €19,023
of which Trade receivables: -€2,314
- Stocks and contracts -€1,835
down €1,835 (-10.2%), from €17,930 to €16,095
- Profit (loss) carried forward -€16,577
down €16,577 (-46.3%), from -€35,811 to -€52,387
- Other debts +€13,235
up €13,235 (+28.9%), from €45,750 to €58,985
- Debts after one year -€8,261
down €8,261 (-8.4%), from €98,886 to €90,625
- Tax, wage and social debts -€2,438
down €2,438 (-18.9%), from €12,880 to €10,441
of which Remuneration and social security: -€3,373
- Trade debts +€1,861
up €1,861 (+25.7%), from €7,237 to €9,098
- Staff costs -€19,199
down €19,199 (-18.6%), from €103,462 to €84,264
- Gross operating margin -€14,768
down €14,768 (-14.4%), from €102,369 to €87,601
- Depreciation +€2,619
up €2,619 (+21.0%), from €12,476 to €15,095
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 | €159,123 | €148,410 | -€10,712 | -6.7% |
| Fixed assets | 21/28 | €114,345 | €107,429 | -€6,916 | -6.0% |
| Intangible fixed assets | 21 | €4,841 | €3,211 | -€1,630 | -33.7% |
| Tangible fixed assets | 22/27 | €109,504 | €104,218 | -€5,286 | -4.8% |
| Land and buildings | 22 | €72,453 | €68,703 | -€3,750 | -5.2% |
| Plant, machinery and equipment | 23 | €8,156 | €5,351 | -€2,805 | -34.4% |
| Furniture and vehicles | 24 | €467 | €5,941 | +€5,474 | +1172.7% |
| Other tangible fixed assets | 26 | €28,429 | €24,223 | -€4,205 | -14.8% |
| Current assets | 29/58 | €44,778 | €40,981 | -€3,796 | -8.5% |
| Stocks and contracts in progress | 3 | €17,930 | €16,095 | -€1,835 | -10.2% |
| Stocks | 30/36 | €17,930 | €16,095 | -€1,835 | -10.2% |
| Amounts receivable within one year | 40/41 | €21,319 | €19,023 | -€2,297 | -10.8% |
| Trade receivables | 40 | €21,319 | €19,005 | -€2,314 | -10.9% |
| Other amounts receivable | 41 | - | €17 | +€17 | |
| Cash at bank and in hand | 54/58 | €5,528 | €2,424 | -€3,105 | -56.2% |
| Deferred charges and accrued income | 490/1 | €0 | €3,440 | +€3,440 | |
| Total equity and liabilities | 10/49 | €159,123 | €148,410 | -€10,712 | -6.7% |
| Equity | 10/15 | -€16,714 | -€33,291 | -€16,577 | -99.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €505 | €505 | = | 0.0% |
| Distributable reserves | 133 | €505 | €505 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,811 | -€52,387 | -€16,577 | -46.3% |
| Amounts payable | 17/49 | €175,837 | €181,701 | +€5,864 | +3.3% |
| Amounts payable after more than one year | 17 | €98,886 | €90,625 | -€8,261 | -8.4% |
| Financial debts | 170/4 | €98,886 | €90,625 | -€8,261 | -8.4% |
| Amounts payable within one year | 42/48 | €76,951 | €89,760 | +€12,809 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €11,084 | €11,235 | +€151 | +1.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €7,237 | €9,098 | +€1,861 | +25.7% |
| Suppliers | 440/4 | €7,237 | €9,098 | +€1,861 | +25.7% |
| Taxes, remuneration and social security | 45 | €12,880 | €10,441 | -€2,438 | -18.9% |
| Taxes | 450/3 | €1,440 | €2,374 | +€934 | +64.9% |
| Remuneration and social security | 454/9 | €11,440 | €8,067 | -€3,373 | -29.5% |
| Other amounts payable | 47/48 | €45,750 | €58,985 | +€13,235 | +28.9% |
| Accrued charges and deferred income | 492/3 | €0 | €1,316 | +€1,316 | |
| Remuneration, social security and pensions | 62 | €103,462 | €84,264 | -€19,199 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,476 | €15,095 | +€2,619 | +21.0% |
| Other operating charges | 640/8 | €1,461 | €1,530 | +€69 | +4.7% |
| Gross operating margin | 9900 | €102,369 | €87,601 | -€14,768 | -14.4% |
| Operating profit (loss) | 9901 | -€15,031 | -€13,288 | +€1,743 | +11.6% |
| Financial income | 75/76B | €307 | €0 | -€307 | -100.0% |
| Recurring financial income | 75 | €307 | €0 | -€307 | -100.0% |
| Financial charges | 65/66B | €2,393 | €3,289 | +€895 | +37.4% |
| Recurring financial charges | 65 | €2,393 | €3,289 | +€895 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,117 | -€16,577 | +€541 | +3.2% |
| Profit (loss) for the period | 9904 | -€17,117 | -€16,577 | +€541 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,117 | -€16,577 | +€541 | +3.2% |
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 6 October 2026 via checked.be.