DENTILLEGAS: what changed
Two financial 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.
DENTILLEGAS
Largest movements
- Cash +€54,321
up €54,321 (+208%), from €26,067 to €80,388
mainly Net result for the year (+€51,762) and Depreciation (+€10,976)
- Tangible fixed assets -€10,976
down €10,976 (-25.0%), from €43,894 to €32,917
- Deferred charges and accrued income +€4,869
up €4,869 (+26.2%), from €18,548 to €23,416
- Profit (loss) carried forward +€50,929
up €50,929 (+54.8%), from €92,913 to €143,841
- Current portion of long-term debt -€7,443
down €7,443 (-91.5%), from €8,136 to €693
- Tax, wage and social debts +€5,776
up €5,776 (+68.6%), from €8,420 to €14,197
- Gross operating margin +€25,180
up €25,180 (+49.0%), from €51,409 to €76,589
- Taxes +€5,081
up €5,081 (+60.3%), from €8,420 to €13,501
- Depreciation +€881
up €881 (+8.7%), from €10,095 to €10,976
- Other operating charges +€773
new in 2025: €773
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.
Derived cash bridge
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 | €113,508 | €161,721 | +€48,213 | +42.5% |
| Fixed assets | 21/28 | €43,894 | €32,917 | -€10,976 | -25.0% |
| Tangible fixed assets | 22/27 | €43,894 | €32,917 | -€10,976 | -25.0% |
| Furniture and vehicles | 24 | €43,894 | €32,917 | -€10,976 | -25.0% |
| Current assets | 29/58 | €69,615 | €128,804 | +€59,190 | +85.0% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,067 | €80,388 | +€54,321 | +208% |
| Deferred charges and accrued income | 490/1 | €18,548 | €23,416 | +€4,869 | +26.2% |
| Total equity and liabilities | 10/49 | €113,508 | €161,721 | +€48,213 | +42.5% |
| Equity | 10/15 | €93,013 | €143,941 | +€50,929 | +54.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,913 | €143,841 | +€50,929 | +54.8% |
| Amounts payable | 17/49 | €20,495 | €17,780 | -€2,715 | -13.2% |
| Amounts payable after more than one year | 17 | €693 | - | -€693 | |
| Financial debts | 170/4 | €693 | - | -€693 | |
| Amounts payable within one year | 42/48 | €19,802 | €17,780 | -€2,022 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €8,136 | €693 | -€7,443 | -91.5% |
| Trade debts | 44 | €14 | €1,124 | +€1,110 | +7,859% |
| Suppliers | 440/4 | €14 | €1,124 | +€1,110 | +7,859% |
| Taxes, remuneration and social security | 45 | €8,420 | €14,197 | +€5,776 | +68.6% |
| Taxes | 450/3 | €8,420 | €14,197 | +€5,776 | +68.6% |
| Other amounts payable | 47/48 | €3,231 | €1,766 | -€1,465 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,095 | €10,976 | +€881 | +8.7% |
| Other operating charges | 640/8 | - | €773 | +€773 | |
| Gross operating margin | 9900 | €51,409 | €76,589 | +€25,180 | +49.0% |
| Operating profit (loss) | 9901 | €41,314 | €64,840 | +€23,527 | +56.9% |
| Financial income | 75/76B | €736 | €705 | -€31 | -4.2% |
| Recurring financial income | 75 | €736 | €705 | -€31 | -4.2% |
| Financial charges | 65/66B | €550 | €282 | -€268 | -48.7% |
| Recurring financial charges | 65 | €550 | €282 | -€268 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €41,500 | €65,263 | +€23,763 | +57.3% |
| Income taxes | 67/77 | €8,420 | €13,501 | +€5,081 | +60.3% |
| Profit (loss) for the period | 9904 | €33,080 | €51,762 | +€18,682 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,080 | €51,762 | +€18,682 | +56.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.