DENTIKOS: 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.
DENTIKOS
Largest movements
- Receivables after one year +€44,245
up €44,245 (+187.5%), from €23,600 to €67,845
- Tangible fixed assets -€22,020
down €22,020 (-16.3%), from €135,504 to €113,484
of which Furniture and vehicles: -€11,641
- Cash +€21,307
up €21,307 (+23.8%), from €89,689 to €110,996
mainly Other debts (+€103,261) and Net result for the year (+€42,395)
- Deferred charges and accrued income -€9,387
down €9,387 (-31.1%), from €30,146 to €20,759
- Receivables within one year +€6,245
up €6,245 (+97.3%), from €6,420 to €12,665
of which Trade receivables: +€8,440
- Other debts +€103,261
up €103,261 (+2959.6%), from €3,489 to €106,750
- Reserves -€59,850
down €59,850 (-22.8%), from €262,750 to €202,900
- Trade debts +€4,721
up €4,721 (+90.8%), from €5,200 to €9,921
- Current portion of long-term debt -€4,439
no longer reported in 2025 (was €4,439)
- Tax, wage and social debts -€3,348
down €3,348 (-36.3%), from €9,224 to €5,876
- Other operating charges +€7,392
up €7,392 (+443.2%), from €1,668 to €9,060
- Staff costs -€5,373
down €5,373 (-9.2%), from €58,241 to €52,868
- Financial income +€1,988
up €1,988 (+9036.4%), from €22 to €2,010
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 | €286,859 | €327,249 | +€40,390 | +14.1% |
| Fixed assets | 21/28 | €137,004 | €114,984 | -€22,020 | -16.1% |
| Tangible fixed assets | 22/27 | €135,504 | €113,484 | -€22,020 | -16.3% |
| Land and buildings | 22 | €83,800 | €79,063 | -€4,737 | -5.7% |
| Plant, machinery and equipment | 23 | €15,121 | €9,479 | -€5,642 | -37.3% |
| Furniture and vehicles | 24 | €36,583 | €24,942 | -€11,641 | -31.8% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €149,855 | €212,265 | +€62,410 | +41.6% |
| Amounts receivable after more than one year | 29 | €23,600 | €67,845 | +€44,245 | +187.5% |
| Other amounts receivable | 291 | €23,600 | €67,845 | +€44,245 | +187.5% |
| Amounts receivable within one year | 40/41 | €6,420 | €12,665 | +€6,245 | +97.3% |
| Trade receivables | 40 | - | €8,440 | +€8,440 | |
| Other amounts receivable | 41 | €6,420 | €4,225 | -€2,195 | -34.2% |
| Cash at bank and in hand | 54/58 | €89,689 | €110,996 | +€21,307 | +23.8% |
| Deferred charges and accrued income | 490/1 | €30,146 | €20,759 | -€9,387 | -31.1% |
| Total equity and liabilities | 10/49 | €286,859 | €327,249 | +€40,390 | +14.1% |
| Equity | 10/15 | €264,507 | €204,702 | -€59,805 | -22.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €262,750 | €202,900 | -€59,850 | -22.8% |
| Distributable reserves | 133 | €262,750 | €202,900 | -€59,850 | -22.8% |
| Profit (loss) carried forward | 14 | €257 | €302 | +€45 | +17.5% |
| Amounts payable | 17/49 | €22,352 | €122,547 | +€100,195 | +448.3% |
| Amounts payable within one year | 42/48 | €22,352 | €122,547 | +€100,195 | +448.3% |
| Current portion of amounts payable after more than one year | 42 | €4,439 | - | -€4,439 | |
| Trade debts | 44 | €5,200 | €9,921 | +€4,721 | +90.8% |
| Suppliers | 440/4 | €5,200 | €9,921 | +€4,721 | +90.8% |
| Taxes, remuneration and social security | 45 | €9,224 | €5,876 | -€3,348 | -36.3% |
| Remuneration and social security | 454/9 | €9,224 | €5,876 | -€3,348 | -36.3% |
| Other amounts payable | 47/48 | €3,489 | €106,750 | +€103,261 | +2959.6% |
| Remuneration, social security and pensions | 62 | €58,241 | €52,868 | -€5,373 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,862 | €22,020 | +€158 | +0.7% |
| Other operating charges | 640/8 | €1,668 | €9,060 | +€7,392 | +443.2% |
| Gross operating margin | 9900 | €142,875 | €143,496 | +€621 | +0.4% |
| Operating profit (loss) | 9901 | €61,104 | €59,548 | -€1,556 | -2.5% |
| Financial income | 75/76B | €22 | €2,010 | +€1,988 | +9036.4% |
| Recurring financial income | 75 | €22 | €2,010 | +€1,988 | +9036.4% |
| Financial charges | 65/66B | €569 | €388 | -€181 | -31.8% |
| Recurring financial charges | 65 | €569 | €388 | -€181 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €60,557 | €61,170 | +€613 | +1.0% |
| Income taxes | 67/77 | €18,578 | €18,775 | +€197 | +1.1% |
| Profit (loss) for the period | 9904 | €41,979 | €42,395 | +€416 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,979 | €42,395 | +€416 | +1.0% |
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.