Denti-ST: 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.
Denti-ST
Largest movements
- Current investments +€400,000
new in 2025: €400,000
- Cash -€329,628
down €329,628 (-82.4%), from €399,859 to €70,230
mainly Current investments (-€400,000) and Contributions, distributions and other (-€44,214)
- Tangible fixed assets -€10,762
down €10,762 (-10.1%), from €106,663 to €95,901
of which Plant, machinery and equipment: -€8,344
- Other debts +€36,859
up €36,859 (+16.0%), from €230,898 to €267,757
- Reserves +€18,253
up €18,253 (+7.1%), from €256,513 to €274,766
of which Distributable reserves: +€18,253
- Tax, wage and social debts +€6,697
up €6,697 (+81.5%), from €8,213 to €14,910
- Gross operating margin -€16,166
down €16,166 (-12.4%), from €129,993 to €113,826
- Financial income -€3,467
down €3,467 (-100%), from €3,467 to €0
of which Financial income: -€3,464
- Taxes -€2,916
down €2,916 (-12.1%), from €24,165 to €21,249
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 | €518,110 | €579,725 | +€61,615 | +11.9% |
| Fixed assets | 21/28 | €106,663 | €95,901 | -€10,762 | -10.1% |
| Tangible fixed assets | 22/27 | €106,663 | €95,901 | -€10,762 | -10.1% |
| Plant, machinery and equipment | 23 | €47,101 | €38,757 | -€8,344 | -17.7% |
| Furniture and vehicles | 24 | €59,562 | €57,144 | -€2,418 | -4.1% |
| Current assets | 29/58 | €411,447 | €483,824 | +€72,377 | +17.6% |
| Amounts receivable within one year | 40/41 | €11,588 | €13,316 | +€1,728 | +14.9% |
| Other amounts receivable | 41 | €11,588 | €13,316 | +€1,728 | +14.9% |
| Current investments | 50/53 | - | €400,000 | +€400,000 | |
| Cash at bank and in hand | 54/58 | €399,859 | €70,230 | -€329,628 | -82.4% |
| Deferred charges and accrued income | 490/1 | - | €278 | +€278 | |
| Total equity and liabilities | 10/49 | €518,110 | €579,725 | +€61,615 | +11.9% |
| Equity | 10/15 | €275,113 | €293,366 | +€18,253 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €256,513 | €274,766 | +€18,253 | +7.1% |
| 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 | €254,653 | €272,906 | +€18,253 | +7.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €242,997 | €286,360 | +€43,362 | +17.8% |
| Amounts payable within one year | 42/48 | €242,997 | €286,360 | +€43,362 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €566 | €0 | -€566 | -100% |
| Trade debts | 44 | €3,320 | €3,692 | +€373 | +11.2% |
| Suppliers | 440/4 | €3,320 | €3,692 | +€373 | +11.2% |
| Taxes, remuneration and social security | 45 | €8,213 | €14,910 | +€6,697 | +81.5% |
| Taxes | 450/3 | €8,213 | €14,910 | +€6,697 | +81.5% |
| Other amounts payable | 47/48 | €230,898 | €267,757 | +€36,859 | +16.0% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,021 | €12,554 | -€467 | -3.6% |
| Other operating charges | 640/8 | €242 | €516 | +€274 | +113% |
| Gross operating margin | 9900 | €129,993 | €113,826 | -€16,166 | -12.4% |
| Operating profit (loss) | 9901 | €116,729 | €100,756 | -€15,973 | -13.7% |
| Financial income | 75/76B | €3,467 | €0 | -€3,467 | -100% |
| Recurring financial income | 75 | €3,464 | €0 | -€3,464 | -100% |
| Non-recurring financial income | 76B | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €16,816 | €17,040 | +€224 | +1.3% |
| Recurring financial charges | 65 | €16,816 | €17,040 | +€224 | +1.3% |
| Non-recurring financial charges | 66B | €0 | €0 | -€0 | -100% |
| Profit (loss) for the period before taxes | 9903 | €103,379 | €83,717 | -€19,663 | -19.0% |
| Income taxes | 67/77 | €24,165 | €21,249 | -€2,916 | -12.1% |
| Profit (loss) for the period | 9904 | €79,214 | €62,467 | -€16,747 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €79,214 | €62,467 | -€16,747 | -21.1% |
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 22 October 2026 via checked.be.