DENTIC: 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.
DENTIC
Largest movements
- Tangible fixed assets +€316,600
up €316,600 (+239%), from €132,508 to €449,109
of which Land and buildings: +€328,632
- Cash -€50,102
down €50,102 (-89.7%), from €55,853 to €5,751
mainly Investment in fixed assets (net) (-€353,069) and Other debts (-€8,069)
- Receivables within one year -€30,828
down €30,828 (-87.3%), from €35,328 to €4,500
of which Trade receivables: -€26,064
- Debts after one year +€206,221
up €206,221 (+3,200%), from €6,444 to €212,666
- Reserves +€24,163
up €24,163 (+13.5%), from €178,722 to €202,884
- Current portion of long-term debt +€8,295
up €8,295 (+124%), from €6,703 to €14,998
- Tax, wage and social debts +€8,238
up €8,238 (+166%), from €4,967 to €13,205
- Other debts -€8,069
down €8,069 (-63.6%), from €12,681 to €4,613
- Depreciation +€15,099
up €15,099 (+70.7%), from €21,369 to €36,469
- Gross operating margin +€9,723
up €9,723 (+12.6%), from €76,870 to €86,593
- Financial charges +€8,129
up €8,129 (+615%), from €1,322 to €9,451
- Taxes -€4,497
down €4,497 (-29.5%), from €15,235 to €10,738
- Other operating charges +€3,162
up €3,162 (+121%), from €2,619 to €5,781
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 | €228,883 | €467,850 | +€238,967 | +104% |
| Fixed assets | 21/28 | €132,508 | €449,109 | +€316,600 | +239% |
| Tangible fixed assets | 22/27 | €132,508 | €449,109 | +€316,600 | +239% |
| Land and buildings | 22 | €81,483 | €410,114 | +€328,632 | +403% |
| Plant, machinery and equipment | 23 | €48,009 | €38,626 | -€9,383 | -19.5% |
| Furniture and vehicles | 24 | €3,016 | €368 | -€2,648 | -87.8% |
| Current assets | 29/58 | €96,375 | €18,741 | -€77,633 | -80.6% |
| Amounts receivable within one year | 40/41 | €35,328 | €4,500 | -€30,828 | -87.3% |
| Trade receivables | 40 | €26,064 | - | -€26,064 | |
| Other amounts receivable | 41 | €9,264 | €4,500 | -€4,764 | -51.4% |
| Cash at bank and in hand | 54/58 | €55,853 | €5,751 | -€50,102 | -89.7% |
| Deferred charges and accrued income | 490/1 | €5,194 | €8,490 | +€3,296 | +63.5% |
| Total equity and liabilities | 10/49 | €228,883 | €467,850 | +€238,967 | +104% |
| Equity | 10/15 | €197,322 | €221,484 | +€24,163 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €178,722 | €202,884 | +€24,163 | +13.5% |
| Distributable reserves | 133 | €178,722 | €202,884 | +€24,163 | +13.5% |
| Amounts payable | 17/49 | €31,561 | €246,366 | +€214,805 | +681% |
| Amounts payable after more than one year | 17 | €6,444 | €212,666 | +€206,221 | +3,200% |
| Financial debts | 170/4 | €6,444 | €212,666 | +€206,221 | +3,200% |
| Amounts payable within one year | 42/48 | €24,875 | €33,700 | +€8,825 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €6,703 | €14,998 | +€8,295 | +124% |
| Trade debts | 44 | €524 | €885 | +€360 | +68.7% |
| Suppliers | 440/4 | €524 | €885 | +€360 | +68.7% |
| Taxes, remuneration and social security | 45 | €4,967 | €13,205 | +€8,238 | +166% |
| Taxes | 450/3 | €4,967 | €13,205 | +€8,238 | +166% |
| Other amounts payable | 47/48 | €12,681 | €4,613 | -€8,069 | -63.6% |
| Accrued charges and deferred income | 492/3 | €242 | - | -€242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,369 | €36,469 | +€15,099 | +70.7% |
| Other operating charges | 640/8 | €2,619 | €5,781 | +€3,162 | +121% |
| Gross operating margin | 9900 | €76,870 | €86,593 | +€9,723 | +12.6% |
| Operating profit (loss) | 9901 | €52,882 | €44,343 | -€8,538 | -16.1% |
| Financial income | 75/76B | €60 | €9 | -€52 | -85.7% |
| Recurring financial income | 75 | €60 | €9 | -€52 | -85.7% |
| Financial charges | 65/66B | €1,322 | €9,451 | +€8,129 | +615% |
| Recurring financial charges | 65 | €1,322 | €9,451 | +€8,129 | +615% |
| Profit (loss) for the period before taxes | 9903 | €51,620 | €34,901 | -€16,719 | -32.4% |
| Income taxes | 67/77 | €15,235 | €10,738 | -€4,497 | -29.5% |
| Profit (loss) for the period | 9904 | €36,385 | €24,163 | -€12,222 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,385 | €24,163 | -€12,222 | -33.6% |
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 14 October 2026 via checked.be.