Dentico: 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.
Dentico
Largest movements
- Cash +€135,941
up €135,941 (+362.9%), from €37,463 to €173,404
mainly Net result for the year (+€95,787) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Tangible fixed assets -€10,615
down €10,615 (-26.9%), from €39,445 to €28,830
of which Furniture and vehicles: -€10,074
- Receivables within one year -€6,886
down €6,886 (-82.0%), from €8,401 to €1,515
- Deferred charges and accrued income +€5,711
up €5,711 (+41.9%), from €13,632 to €19,343
- Reserves +€95,787
up €95,787 (+92.0%), from €104,087 to €199,874
- Other debts -€23,601
down €23,601 (-78.2%), from €30,172 to €6,571
- Short-term financial debts -€11,769
down €11,769 (-100.0%), from €11,769 to €0
- Debts after one year +€7,840
new in 2025: €7,840
- Current portion of long-term debt +€6,940
new in 2025: €6,940
- Gross operating margin +€29,277
up €29,277 (+28.0%), from €104,407 to €133,683
- Taxes +€7,777
up €7,777 (+40.7%), from €19,099 to €26,876
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 | €149,227 | €223,378 | +€74,151 | +49.7% |
| Fixed assets | 21/28 | €39,730 | €29,115 | -€10,615 | -26.7% |
| Tangible fixed assets | 22/27 | €39,445 | €28,830 | -€10,615 | -26.9% |
| Plant, machinery and equipment | 23 | €2,011 | €1,470 | -€541 | -26.9% |
| Furniture and vehicles | 24 | €37,434 | €27,361 | -€10,074 | -26.9% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €109,497 | €194,263 | +€84,766 | +77.4% |
| Amounts receivable within one year | 40/41 | €8,401 | €1,515 | -€6,886 | -82.0% |
| Other amounts receivable | 41 | €8,401 | €1,515 | -€6,886 | -82.0% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €37,463 | €173,404 | +€135,941 | +362.9% |
| Deferred charges and accrued income | 490/1 | €13,632 | €19,343 | +€5,711 | +41.9% |
| Total equity and liabilities | 10/49 | €149,227 | €223,378 | +€74,151 | +49.7% |
| Equity | 10/15 | €105,087 | €200,874 | +€95,787 | +91.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €104,087 | €199,874 | +€95,787 | +92.0% |
| Distributable reserves | 133 | €104,087 | €199,874 | +€95,787 | +92.0% |
| Amounts payable | 17/49 | €44,140 | €22,503 | -€21,637 | -49.0% |
| Amounts payable after more than one year | 17 | - | €7,840 | +€7,840 | |
| Financial debts | 170/4 | - | €7,840 | +€7,840 | |
| Amounts payable within one year | 42/48 | €44,140 | €14,663 | -€29,477 | -66.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,940 | +€6,940 | |
| Financial debts | 43 | €11,769 | €0 | -€11,769 | -100.0% |
| Credit institutions | 430/8 | €11,769 | €0 | -€11,769 | -100.0% |
| Trade debts | 44 | €2,199 | €1,152 | -€1,047 | -47.6% |
| Suppliers | 440/4 | €2,199 | €1,152 | -€1,047 | -47.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €30,172 | €6,571 | -€23,601 | -78.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,615 | €10,615 | +€0 | 0.0% |
| Other operating charges | 640/8 | €108 | €414 | +€306 | +283.2% |
| Gross operating margin | 9900 | €104,407 | €133,683 | +€29,277 | +28.0% |
| Operating profit (loss) | 9901 | €93,684 | €122,655 | +€28,971 | +30.9% |
| Financial income | 75/76B | - | €1,302 | +€1,302 | |
| Recurring financial income | 75 | - | €1,302 | +€1,302 | |
| Financial charges | 65/66B | €357 | €1,294 | +€936 | +261.9% |
| Recurring financial charges | 65 | €357 | €1,294 | +€936 | +261.9% |
| Profit (loss) for the period before taxes | 9903 | €93,326 | €122,663 | +€29,337 | +31.4% |
| Income taxes | 67/77 | €19,099 | €26,876 | +€7,777 | +40.7% |
| Profit (loss) for the period | 9904 | €74,228 | €95,787 | +€21,560 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €74,228 | €95,787 | +€21,560 | +29.0% |
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 4 October 2026 via checked.be.