DENTHAJ: 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.
DENTHAJ
Largest movements
- Cash +€89,869
up €89,869 (+62.2%), from €144,473 to €234,343
mainly Net result for the year (+€61,623) and Other debts (+€15,209)
- Profit (loss) carried forward +€61,623
up €61,623, from €0 to €61,623
- Other debts +€15,209
up €15,209 (+74.0%), from €20,548 to €35,756
- Tax, wage and social debts +€12,819
up €12,819 (+46.5%), from €27,559 to €40,378
of which Taxes: +€12,819
- Financial charges +€32,113
up €32,113 (+1292.8%), from €2,484 to €34,597
- Gross operating margin +€12,396
up €12,396 (+12.1%), from €102,805 to €115,201
- Taxes -€3,301
down €3,301 (-16.5%), from €19,959 to €16,658
- Other operating charges -€1,408
down €1,408 (-67.1%), from €2,097 to €690
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 | €163,757 | €253,420 | +€89,663 | +54.8% |
| Fixed assets | 21/28 | €3,122 | €1,488 | -€1,634 | -52.3% |
| Tangible fixed assets | 22/27 | €2,897 | €1,263 | -€1,634 | -56.4% |
| Furniture and vehicles | 24 | €2,897 | €1,263 | -€1,634 | -56.4% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €160,636 | €251,932 | +€91,297 | +56.8% |
| Amounts receivable within one year | 40/41 | €5,524 | €5,821 | +€297 | +5.4% |
| Trade receivables | 40 | - | €297 | +€297 | |
| Other amounts receivable | 41 | €5,524 | €5,524 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €144,473 | €234,343 | +€89,869 | +62.2% |
| Deferred charges and accrued income | 490/1 | €10,639 | €11,769 | +€1,130 | +10.6% |
| Total equity and liabilities | 10/49 | €163,757 | €253,420 | +€89,663 | +54.8% |
| Equity | 10/15 | €109,045 | €170,668 | +€61,623 | +56.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €101,045 | €101,045 | = | 0.0% |
| Distributable reserves | 133 | €101,045 | €101,045 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €61,623 | +€61,623 | |
| Amounts payable | 17/49 | €54,712 | €82,752 | +€28,040 | +51.3% |
| Amounts payable within one year | 42/48 | €48,405 | €77,431 | +€29,026 | +60.0% |
| Trade debts | 44 | €298 | €1,296 | +€998 | +335.2% |
| Suppliers | 440/4 | €298 | €1,296 | +€998 | +335.2% |
| Taxes, remuneration and social security | 45 | €27,559 | €40,378 | +€12,819 | +46.5% |
| Taxes | 450/3 | €27,559 | €40,378 | +€12,819 | +46.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €20,548 | €35,756 | +€15,209 | +74.0% |
| Accrued charges and deferred income | 492/3 | €6,307 | €5,322 | -€986 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,431 | €1,634 | +€203 | +14.2% |
| Other operating charges | 640/8 | €2,097 | €690 | -€1,408 | -67.1% |
| Gross operating margin | 9900 | €102,805 | €115,201 | +€12,396 | +12.1% |
| Operating profit (loss) | 9901 | €99,277 | €112,878 | +€13,601 | +13.7% |
| Financial charges | 65/66B | €2,484 | €34,597 | +€32,113 | +1292.8% |
| Recurring financial charges | 65 | €2,484 | €34,597 | +€32,113 | +1292.8% |
| Profit (loss) for the period before taxes | 9903 | €96,793 | €78,280 | -€18,512 | -19.1% |
| Income taxes | 67/77 | €19,959 | €16,658 | -€3,301 | -16.5% |
| Profit (loss) for the period | 9904 | €76,834 | €61,623 | -€15,211 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €76,834 | €61,623 | -€15,211 | -19.8% |
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 1 October 2026 via checked.be.