DENTIBA: 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.
DENTIBA
Largest movements
- Current investments +€70,097
up €70,097 (+12.3%), from €570,476 to €640,573
- Cash +€19,497
up €19,497 (+17.0%), from €114,726 to €134,224
mainly Net result for the year (+€137,669) and Other debts (+€15,366)
- Receivables within one year -€9,696
down €9,696 (-100.0%), from €9,696 to €0
of which Other amounts receivable: -€9,696
- Reserves +€56,638
up €56,638 (+9.3%), from €608,679 to €665,317
- Other debts +€15,366
up €15,366 (+21.8%), from €70,510 to €85,876
- Gross operating margin +€29,529
up €29,529 (+13.8%), from €213,475 to €243,003
- Taxes +€11,373
up €11,373 (+22.5%), from €50,524 to €61,898
- Financial income +€3,065
up €3,065 (+182.5%), from €1,679 to €4,745
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 | €714,814 | €790,510 | +€75,695 | +10.6% |
| Fixed assets | 21/28 | €19,916 | €15,714 | -€4,203 | -21.1% |
| Tangible fixed assets | 22/27 | €19,916 | €15,714 | -€4,203 | -21.1% |
| Plant, machinery and equipment | 23 | €17,098 | €11,978 | -€5,121 | -29.9% |
| Furniture and vehicles | 24 | €880 | €1,994 | +€1,115 | +126.7% |
| Other tangible fixed assets | 26 | €1,938 | €1,742 | -€197 | -10.1% |
| Current assets | 29/58 | €694,898 | €774,796 | +€79,898 | +11.5% |
| Amounts receivable within one year | 40/41 | €9,696 | €0 | -€9,696 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,696 | €0 | -€9,696 | -100.0% |
| Current investments | 50/53 | €570,476 | €640,573 | +€70,097 | +12.3% |
| Cash at bank and in hand | 54/58 | €114,726 | €134,224 | +€19,497 | +17.0% |
| Total equity and liabilities | 10/49 | €714,814 | €790,510 | +€75,695 | +10.6% |
| Equity | 10/15 | €621,079 | €677,717 | +€56,638 | +9.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €608,679 | €665,317 | +€56,638 | +9.3% |
| Distributable reserves | 133 | €608,679 | €665,317 | +€56,638 | +9.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €93,736 | €112,793 | +€19,057 | +20.3% |
| Amounts payable within one year | 42/48 | €93,736 | €112,793 | +€19,057 | +20.3% |
| Trade debts | 44 | €4,573 | €3,155 | -€1,418 | -31.0% |
| Suppliers | 440/4 | €4,573 | €3,155 | -€1,418 | -31.0% |
| Taxes, remuneration and social security | 45 | €18,653 | €23,762 | +€5,109 | +27.4% |
| Taxes | 450/3 | €10,838 | €13,530 | +€2,692 | +24.8% |
| Remuneration and social security | 454/9 | €7,815 | €10,232 | +€2,416 | +30.9% |
| Other amounts payable | 47/48 | €70,510 | €85,876 | +€15,366 | +21.8% |
| Remuneration, social security and pensions | 62 | €34,127 | €36,279 | +€2,152 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,189 | €5,814 | +€625 | +12.0% |
| Other operating charges | 640/8 | €1,776 | €1,406 | -€370 | -20.8% |
| Gross operating margin | 9900 | €213,475 | €243,003 | +€29,529 | +13.8% |
| Operating profit (loss) | 9901 | €172,382 | €199,504 | +€27,122 | +15.7% |
| Financial income | 75/76B | €1,679 | €4,745 | +€3,065 | +182.5% |
| Recurring financial income | 75 | €1,679 | €4,745 | +€3,065 | +182.5% |
| Financial charges | 65/66B | €2,764 | €4,683 | +€1,919 | +69.4% |
| Recurring financial charges | 65 | €2,764 | €4,683 | +€1,919 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | €171,298 | €199,566 | +€28,268 | +16.5% |
| Income taxes | 67/77 | €50,524 | €61,898 | +€11,373 | +22.5% |
| Profit (loss) for the period | 9904 | €120,774 | €137,669 | +€16,895 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €120,774 | €137,669 | +€16,895 | +14.0% |
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.