DENTIM: 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.
DENTIM
Largest movements
- Cash +€64,593
up €64,593 (+45.7%), from €141,357 to €205,950
mainly Net result for the year (+€59,995) and Tax, wage and social debts (+€23,478)
- Tangible fixed assets -€12,441
down €12,441 (-26.2%), from €47,535 to €35,094
of which Furniture and vehicles: -€8,984
- Reserves +€40,437
up €40,437 (+31.2%), from €129,451 to €169,888
of which Distributable reserves: +€40,437
- Tax, wage and social debts +€23,478
up €23,478 (+139.3%), from €16,851 to €40,328
of which Taxes: +€26,749
- Debts after one year -€9,537
down €9,537 (-29.5%), from €32,344 to €22,807
- Staff costs -€16,859
down €16,859 (-64.6%), from €26,108 to €9,248
- Gross operating margin -€13,312
down €13,312 (-10.6%), from €126,162 to €112,851
- Taxes +€3,758
up €3,758 (+16.5%), from €22,796 to €26,554
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 | €350,673 | €407,583 | +€56,910 | +16.2% |
| Fixed assets | 21/28 | €67,547 | €55,106 | -€12,441 | -18.4% |
| Tangible fixed assets | 22/27 | €47,535 | €35,094 | -€12,441 | -26.2% |
| Plant, machinery and equipment | 23 | €7,199 | €3,742 | -€3,457 | -48.0% |
| Furniture and vehicles | 24 | €40,336 | €31,352 | -€8,984 | -22.3% |
| Financial fixed assets | 28 | €20,012 | €20,012 | = | 0.0% |
| Current assets | 29/58 | €283,126 | €352,476 | +€69,351 | +24.5% |
| Stocks and contracts in progress | 3 | €620 | €620 | = | 0.0% |
| Stocks | 30/36 | €620 | €620 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €140,000 | €142,967 | +€2,967 | +2.1% |
| Trade receivables | 40 | - | €2,967 | +€2,967 | |
| Other amounts receivable | 41 | €140,000 | €140,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €141,357 | €205,950 | +€64,593 | +45.7% |
| Deferred charges and accrued income | 490/1 | €1,149 | €2,940 | +€1,791 | +155.9% |
| Total equity and liabilities | 10/49 | €350,673 | €407,583 | +€56,910 | +16.2% |
| Equity | 10/15 | €291,852 | €332,290 | +€40,437 | +13.9% |
| Contributions | 10/11 | €6,355 | €6,355 | = | 0.0% |
| Reserves | 13 | €129,451 | €169,888 | +€40,437 | +31.2% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €127,576 | €168,013 | +€40,437 | +31.7% |
| Profit (loss) carried forward | 14 | €156,047 | €156,047 | = | 0.0% |
| Amounts payable | 17/49 | €58,820 | €75,293 | +€16,473 | +28.0% |
| Amounts payable after more than one year | 17 | €32,344 | €22,807 | -€9,537 | -29.5% |
| Financial debts | 170/4 | €32,344 | €22,807 | -€9,537 | -29.5% |
| Amounts payable within one year | 42/48 | €26,476 | €52,486 | +€26,010 | +98.2% |
| Current portion of amounts payable after more than one year | 42 | €9,187 | €9,537 | +€350 | +3.8% |
| Trade debts | 44 | €438 | €2,621 | +€2,182 | +497.8% |
| Suppliers | 440/4 | €438 | €2,621 | +€2,182 | +497.8% |
| Taxes, remuneration and social security | 45 | €16,851 | €40,328 | +€23,478 | +139.3% |
| Taxes | 450/3 | €13,579 | €40,328 | +€26,749 | +197.0% |
| Remuneration and social security | 454/9 | €3,271 | - | -€3,271 | |
| Non-recurring operating income | 76A | €23,000 | - | -€23,000 | |
| Remuneration, social security and pensions | 62 | €26,108 | €9,248 | -€16,859 | -64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,567 | €13,179 | -€388 | -2.9% |
| Other operating charges | 640/8 | €1,995 | €1,352 | -€644 | -32.3% |
| Gross operating margin | 9900 | €126,162 | €112,851 | -€13,312 | -10.6% |
| Operating profit (loss) | 9901 | €84,493 | €89,072 | +€4,579 | +5.4% |
| Financial charges | 65/66B | €1,743 | €2,522 | +€779 | +44.7% |
| Recurring financial charges | 65 | €1,743 | €2,522 | +€779 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €82,749 | €86,550 | +€3,800 | +4.6% |
| Income taxes | 67/77 | €22,796 | €26,554 | +€3,758 | +16.5% |
| Profit (loss) for the period | 9904 | €59,953 | €59,995 | +€42 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,953 | €59,995 | +€42 | +0.1% |
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.