DENTIFA: 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.
DENTIFA
Largest movements
- Cash -€5,474
down €5,474 (-86.5%), from €6,328 to €854
mainly Net result for the year (-€9,797) and Tax, wage and social debts (-€2,036)
- Tangible fixed assets -€4,864
down €4,864 (-26.4%), from €18,403 to €13,539
- Current investments -€1,807
down €1,807 (-5.7%), from €31,781 to €29,974
- Receivables within one year +€1,043
up €1,043 (+7.4%), from €14,177 to €15,220
of which Trade receivables: +€1,023
- Profit (loss) carried forward -€9,797
down €9,797 (-63.8%), from -€15,367 to -€25,164
- Tax, wage and social debts -€2,036
down €2,036 (-77.7%), from €2,622 to €586
- Gross operating margin +€10,469
up €10,469 (+71.5%), from -€14,637 to -€4,168
- Taxes +€211
up €211 (+174.4%), from €121 to €332
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 | €70,689 | €59,587 | -€11,102 | -15.7% |
| Fixed assets | 21/28 | €18,403 | €13,539 | -€4,864 | -26.4% |
| Tangible fixed assets | 22/27 | €18,403 | €13,539 | -€4,864 | -26.4% |
| Furniture and vehicles | 24 | €18,403 | €13,539 | -€4,864 | -26.4% |
| Current assets | 29/58 | €52,286 | €46,048 | -€6,238 | -11.9% |
| Amounts receivable within one year | 40/41 | €14,177 | €15,220 | +€1,043 | +7.4% |
| Trade receivables | 40 | €14,177 | €15,200 | +€1,023 | +7.2% |
| Other amounts receivable | 41 | - | €20 | +€20 | |
| Current investments | 50/53 | €31,781 | €29,974 | -€1,807 | -5.7% |
| Cash at bank and in hand | 54/58 | €6,328 | €854 | -€5,474 | -86.5% |
| Total equity and liabilities | 10/49 | €70,689 | €59,587 | -€11,102 | -15.7% |
| Equity | 10/15 | €54,243 | €44,446 | -€9,797 | -18.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €57,210 | €57,210 | = | 0.0% |
| Distributable reserves | 133 | €57,210 | €57,210 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,367 | -€25,164 | -€9,797 | -63.8% |
| Amounts payable | 17/49 | €16,446 | €15,141 | -€1,305 | -7.9% |
| Amounts payable within one year | 42/48 | €16,446 | €15,141 | -€1,305 | -7.9% |
| Trade debts | 44 | €111 | €234 | +€123 | +110.8% |
| Suppliers | 440/4 | €111 | €234 | +€123 | +110.8% |
| Taxes, remuneration and social security | 45 | €2,622 | €586 | -€2,036 | -77.7% |
| Taxes | 450/3 | €2,622 | €586 | -€2,036 | -77.7% |
| Other amounts payable | 47/48 | €13,713 | €14,321 | +€608 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,417 | €5,457 | +€40 | +0.7% |
| Other operating charges | 640/8 | - | €68 | +€68 | |
| Gross operating margin | 9900 | -€14,637 | -€4,168 | +€10,469 | +71.5% |
| Operating profit (loss) | 9901 | -€20,054 | -€9,693 | +€10,361 | +51.7% |
| Financial income | 75/76B | €402 | €274 | -€128 | -31.8% |
| Recurring financial income | 75 | €402 | €274 | -€128 | -31.8% |
| Financial charges | 65/66B | €56 | €46 | -€10 | -17.9% |
| Recurring financial charges | 65 | €56 | €46 | -€10 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,708 | -€9,465 | +€10,243 | +52.0% |
| Income taxes | 67/77 | €121 | €332 | +€211 | +174.4% |
| Profit (loss) for the period | 9904 | -€19,829 | -€9,797 | +€10,032 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,829 | -€9,797 | +€10,032 | +50.6% |
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 3 October 2026 via checked.be.