Dentève: 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.
Dentève
Largest movements
- Cash +€166,785
up €166,785 (+41.9%), from €397,923 to €564,708
mainly Other debts (+€154,652) and Net result for the year (+€152,640)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Other debts +€154,652
up €154,652 (+394%), from €39,296 to €193,948
- Reserves -€53,730
down €53,730 (-12.8%), from €418,241 to €364,512
of which Distributable reserves: -€53,730
- Tax, wage and social debts +€16,736
up €16,736 (+177%), from €9,454 to €26,190
- Gross operating margin +€27,067
up €27,067 (+14.5%), from €186,697 to €213,764
- Taxes +€8,416
up €8,416 (+14.8%), from €57,038 to €65,455
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 | €487,963 | €607,052 | +€119,089 | +24.4% |
| Fixed assets | 21/28 | €1,217 | €856 | -€361 | -29.6% |
| Tangible fixed assets | 22/27 | €1,217 | €856 | -€361 | -29.6% |
| Furniture and vehicles | 24 | €1,217 | €856 | -€361 | -29.6% |
| Current assets | 29/58 | €486,746 | €606,196 | +€119,450 | +24.5% |
| Amounts receivable within one year | 40/41 | €163 | - | -€163 | |
| Other amounts receivable | 41 | €163 | - | -€163 | |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €397,923 | €564,708 | +€166,785 | +41.9% |
| Deferred charges and accrued income | 490/1 | €38,660 | €41,488 | +€2,828 | +7.3% |
| Total equity and liabilities | 10/49 | €487,963 | €607,052 | +€119,089 | +24.4% |
| Equity | 10/15 | €437,762 | €384,033 | -€53,730 | -12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €418,241 | €364,512 | -€53,730 | -12.8% |
| 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 | €416,381 | €362,652 | -€53,730 | -12.9% |
| Profit (loss) carried forward | 14 | €7,121 | €7,121 | = | 0.0% |
| Amounts payable | 17/49 | €50,201 | €223,019 | +€172,819 | +344% |
| Amounts payable within one year | 42/48 | €50,201 | €223,019 | +€172,819 | +344% |
| Trade debts | 44 | €1,450 | €2,881 | +€1,431 | +98.7% |
| Suppliers | 440/4 | €1,450 | €2,881 | +€1,431 | +98.7% |
| Taxes, remuneration and social security | 45 | €9,454 | €26,190 | +€16,736 | +177% |
| Taxes | 450/3 | €9,454 | €26,190 | +€16,736 | +177% |
| Other amounts payable | 47/48 | €39,296 | €193,948 | +€154,652 | +394% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €885 | €361 | -€524 | -59.2% |
| Other operating charges | 640/8 | €924 | €958 | +€34 | +3.7% |
| Gross operating margin | 9900 | €186,697 | €213,764 | +€27,067 | +14.5% |
| Operating profit (loss) | 9901 | €184,888 | €212,446 | +€27,557 | +14.9% |
| Financial income | 75/76B | €7,174 | €5,775 | -€1,399 | -19.5% |
| Recurring financial income | 75 | €7,174 | €5,775 | -€1,399 | -19.5% |
| Financial charges | 65/66B | €132 | €125 | -€6 | -4.9% |
| Recurring financial charges | 65 | €132 | €125 | -€6 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €191,930 | €218,095 | +€26,165 | +13.6% |
| Income taxes | 67/77 | €57,038 | €65,455 | +€8,416 | +14.8% |
| Profit (loss) for the period | 9904 | €134,892 | €152,640 | +€17,748 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €134,892 | €152,640 | +€17,748 | +13.2% |
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 13 October 2026 via checked.be.