DENTILIS: 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.
DENTILIS
Largest movements
- Tangible fixed assets -€122,651
down €122,651 (-8.9%), from €1.4m to €1.3m
- Current investments +€31,345
up €31,345 (+77.9%), from €40,262 to €71,607
- Receivables within one year +€24,791
up €24,791 (+10329.5%), from €240 to €25,031
of which Trade receivables: +€20,000
- Deferred charges and accrued income -€22,639
down €22,639 (-67.1%), from €33,722 to €11,083
- Debts after one year -€159,812
down €159,812 (-18.1%), from €882,349 to €722,537
- Other debts +€132,775
up €132,775 (+1967.5%), from €6,748 to €139,524
- Reserves -€66,241
down €66,241 (-15.0%), from €441,942 to €375,701
of which Distributable reserves: -€66,524
- Accrued charges and deferred income +€26,136
up €26,136 (+602.0%), from €4,341 to €30,477
- Gross operating margin -€92,929
down €92,929 (-9.7%), from €961,357 to €868,428
- Other operating charges -€31,095
down €31,095 (-86.0%), from €36,173 to €5,078
- Taxes -€13,658
down €13,658 (-11.0%), from €124,697 to €111,039
- Depreciation +€12,628
up €12,628 (+10.0%), from €126,697 to €139,326
- Staff costs -€10,643
down €10,643 (-3.9%), from €275,408 to €264,765
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 | €1,606,499 | €1,533,371 | -€73,128 | -4.6% |
| Fixed assets | 21/28 | €1,375,042 | €1,252,391 | -€122,651 | -8.9% |
| Tangible fixed assets | 22/27 | €1,375,042 | €1,252,391 | -€122,651 | -8.9% |
| Land and buildings | 22 | €934,174 | €900,393 | -€33,780 | -3.6% |
| Plant, machinery and equipment | 23 | €190,549 | €172,375 | -€18,174 | -9.5% |
| Furniture and vehicles | 24 | €206,856 | €154,938 | -€51,919 | -25.1% |
| Leasing and similar rights | 25 | €43,463 | €24,685 | -€18,778 | -43.2% |
| Current assets | 29/58 | €231,456 | €280,980 | +€49,523 | +21.4% |
| Amounts receivable within one year | 40/41 | €240 | €25,031 | +€24,791 | +10329.5% |
| Trade receivables | 40 | €0 | €20,000 | +€20,000 | |
| Other amounts receivable | 41 | €240 | €5,031 | +€4,791 | +1996.2% |
| Current investments | 50/53 | €40,262 | €71,607 | +€31,345 | +77.9% |
| Cash at bank and in hand | 54/58 | €157,232 | €173,259 | +€16,026 | +10.2% |
| Deferred charges and accrued income | 490/1 | €33,722 | €11,083 | -€22,639 | -67.1% |
| Total equity and liabilities | 10/49 | €1,606,499 | €1,533,371 | -€73,128 | -4.6% |
| Equity | 10/15 | €460,542 | €394,301 | -€66,241 | -14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €441,942 | €375,701 | -€66,241 | -15.0% |
| Tax-exempt reserves | 132 | €496 | €778 | +€282 | +56.9% |
| Distributable reserves | 133 | €441,447 | €374,923 | -€66,524 | -15.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,145,957 | €1,139,070 | -€6,886 | -0.6% |
| Amounts payable after more than one year | 17 | €882,349 | €722,537 | -€159,812 | -18.1% |
| Financial debts | 170/4 | €882,349 | €722,537 | -€159,812 | -18.1% |
| Amounts payable within one year | 42/48 | €259,266 | €386,056 | +€126,790 | +48.9% |
| Current portion of amounts payable after more than one year | 42 | €165,510 | €159,866 | -€5,644 | -3.4% |
| Trade debts | 44 | €14,687 | €21,662 | +€6,974 | +47.5% |
| Suppliers | 440/4 | €14,687 | €21,662 | +€6,974 | +47.5% |
| Taxes, remuneration and social security | 45 | €72,320 | €65,005 | -€7,316 | -10.1% |
| Taxes | 450/3 | €40,452 | €33,358 | -€7,094 | -17.5% |
| Remuneration and social security | 454/9 | €31,868 | €31,646 | -€222 | -0.7% |
| Other amounts payable | 47/48 | €6,748 | €139,524 | +€132,775 | +1967.5% |
| Accrued charges and deferred income | 492/3 | €4,341 | €30,477 | +€26,136 | +602.0% |
| Remuneration, social security and pensions | 62 | €275,408 | €264,765 | -€10,643 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,697 | €139,326 | +€12,628 | +10.0% |
| Other operating charges | 640/8 | €36,173 | €5,078 | -€31,095 | -86.0% |
| Non-recurring operating charges | 66A | €73 | €0 | -€73 | -100.0% |
| Gross operating margin | 9900 | €961,357 | €868,428 | -€92,929 | -9.7% |
| Operating profit (loss) | 9901 | €523,007 | €459,260 | -€63,747 | -12.2% |
| Financial income | 75/76B | €3,010 | €2,767 | -€243 | -8.1% |
| Recurring financial income | 75 | €3,010 | €2,767 | -€243 | -8.1% |
| Financial charges | 65/66B | €21,663 | €22,229 | +€566 | +2.6% |
| Recurring financial charges | 65 | €21,663 | €22,229 | +€566 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €504,354 | €439,798 | -€64,556 | -12.8% |
| Income taxes | 67/77 | €124,697 | €111,039 | -€13,658 | -11.0% |
| Profit (loss) for the period | 9904 | €379,657 | €328,759 | -€50,898 | -13.4% |
| Transfer to tax-exempt reserves | 689 | €282 | €282 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €379,375 | €328,476 | -€50,898 | -13.4% |
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.