DENTIGEST: 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.
DENTIGEST
Largest movements
- Cash +€60,076
up €60,076 (+67.4%), from €89,121 to €149,197
mainly Net result for the year (+€100,161) and Other debts (+€69,118)
- Receivables within one year +€13,855
up €13,855 (+558.6%), from €2,480 to €16,335
- Tangible fixed assets +€6,311
up €6,311 (+16.8%), from €37,502 to €43,813
of which Furniture and vehicles: +€8,226
- Deferred charges and accrued income +€6,150
up €6,150 (+27.6%), from €22,282 to €28,432
- Other debts +€69,118
up €69,118 (+78.3%), from €88,235 to €157,353
- Reserves +€17,808
up €17,808 (+64.2%), from €27,758 to €45,566
- Tax, wage and social debts +€10,201
up €10,201 (+575.7%), from €1,772 to €11,972
of which Taxes: +€10,402
- Debts after one year -€8,189
down €8,189 (-46.9%), from €17,448 to €9,259
- Trade debts -€3,055
down €3,055 (-68.0%), from €4,492 to €1,437
- Gross operating margin +€48,844
up €48,844 (+51.9%), from €94,074 to €142,919
- Purchases and services -€43,684
down €43,684 (-45.0%), from €97,091 to €53,407
- Taxes +€12,883
up €12,883 (+57.2%), from €22,520 to €35,402
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 | €151,565 | €237,776 | +€86,212 | +56.9% |
| Fixed assets | 21/28 | €37,682 | €43,813 | +€6,131 | +16.3% |
| Tangible fixed assets | 22/27 | €37,502 | €43,813 | +€6,311 | +16.8% |
| Furniture and vehicles | 24 | €2,696 | €10,923 | +€8,226 | +305.1% |
| Other tangible fixed assets | 26 | €34,806 | €32,890 | -€1,916 | -5.5% |
| Financial fixed assets | 28 | €180 | €0 | -€180 | -100.0% |
| Current assets | 29/58 | €113,882 | €193,964 | +€80,081 | +70.3% |
| Amounts receivable within one year | 40/41 | €2,480 | €16,335 | +€13,855 | +558.6% |
| Other amounts receivable | 41 | €2,480 | €16,335 | +€13,855 | +558.6% |
| Cash at bank and in hand | 54/58 | €89,121 | €149,197 | +€60,076 | +67.4% |
| Deferred charges and accrued income | 490/1 | €22,282 | €28,432 | +€6,150 | +27.6% |
| Total equity and liabilities | 10/49 | €151,565 | €237,776 | +€86,212 | +56.9% |
| Equity | 10/15 | €31,758 | €49,566 | +€17,808 | +56.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €27,758 | €45,566 | +€17,808 | +64.2% |
| Distributable reserves | 133 | €27,758 | €45,566 | +€17,808 | +64.2% |
| Amounts payable | 17/49 | €119,807 | €188,210 | +€68,404 | +57.1% |
| Amounts payable after more than one year | 17 | €17,448 | €9,259 | -€8,189 | -46.9% |
| Financial debts | 170/4 | €17,448 | €9,259 | -€8,189 | -46.9% |
| Amounts payable within one year | 42/48 | €102,359 | €178,951 | +€76,593 | +74.8% |
| Current portion of amounts payable after more than one year | 42 | €7,860 | €8,189 | +€329 | +4.2% |
| Trade debts | 44 | €4,492 | €1,437 | -€3,055 | -68.0% |
| Suppliers | 440/4 | €4,492 | €1,437 | -€3,055 | -68.0% |
| Taxes, remuneration and social security | 45 | €1,772 | €11,972 | +€10,201 | +575.7% |
| Taxes | 450/3 | €0 | €10,402 | +€10,402 | |
| Remuneration and social security | 454/9 | €1,772 | €1,570 | -€202 | -11.4% |
| Other amounts payable | 47/48 | €88,235 | €157,353 | +€69,118 | +78.3% |
| Turnover | 70 | €187,884 | €189,109 | +€1,226 | +0.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €97,091 | €53,407 | -€43,684 | -45.0% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,796 | €6,384 | -€412 | -6.1% |
| Gross operating margin | 9900 | €94,074 | €142,919 | +€48,844 | +51.9% |
| Operating profit (loss) | 9901 | €87,279 | €136,535 | +€49,256 | +56.4% |
| Financial charges | 65/66B | €1,289 | €971 | -€318 | -24.7% |
| Recurring financial charges | 65 | €1,289 | €971 | -€318 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €85,989 | €135,564 | +€49,575 | +57.7% |
| Income taxes | 67/77 | €22,520 | €35,402 | +€12,883 | +57.2% |
| Profit (loss) for the period | 9904 | €63,469 | €100,161 | +€36,692 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,469 | €100,161 | +€36,692 | +57.8% |
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.