DENTIMMO & CO: 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.
DENTIMMO & CO
Largest movements
- Tangible fixed assets +€1.4m
up €1.4m, from €0 to €1.4m
of which Assets under construction and advance payments: +€899,815
- Receivables within one year +€82,824
up €82,824 (+7,341%), from €1,128 to €83,953
of which Other amounts receivable: +€74,824
- Debts after one year +€1.3m
up €1.3m, from €0 to €1.3m
of which Financial debts: +€1.1m
- Trade debts +€118,832
up €118,832 (+16,712%), from €711 to €119,543
- Profit (loss) carried forward +€65,945
up €65,945 (+39.7%), from -€165,909 to -€99,963
- Other debts +€24,254
new in 2026: €24,254
- Gross operating margin +€158,412
up €158,412, from -€135 to €158,277
- Depreciation +€70,092
up €70,092, from €0 to €70,092
- Financial charges +€22,015
up €22,015 (+33,225%), from €66 to €22,081
From the 2024 result to the 2026 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,358 | €1,648,149 | +€1.5m | +961% |
| Fixed assets | 21/28 | €0 | €1,404,633 | +€1.4m | |
| Tangible fixed assets | 22/27 | €0 | €1,404,633 | +€1.4m | |
| Land and buildings | 22 | - | €468,857 | +€468,857 | |
| Plant, machinery and equipment | 23 | - | €35,962 | +€35,962 | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Assets under construction and advance payments | 27 | - | €899,815 | +€899,815 | |
| Current assets | 29/58 | €155,358 | €243,516 | +€88,157 | +56.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,128 | €83,953 | +€82,824 | +7,341% |
| Trade receivables | 40 | €197 | €8,197 | +€8,000 | +4,051% |
| Other amounts receivable | 41 | €931 | €75,755 | +€74,824 | +8,039% |
| Cash at bank and in hand | 54/58 | €154,230 | €159,563 | +€5,333 | +3.5% |
| Total equity and liabilities | 10/49 | €155,358 | €1,648,149 | +€1.5m | +961% |
| Equity | 10/15 | €154,091 | €220,037 | +€65,945 | +42.8% |
| Contributions | 10/11 | €320,000 | €320,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€165,909 | -€99,963 | +€65,945 | +39.7% |
| Amounts payable | 17/49 | €1,267 | €1,428,112 | +€1.4m | +112,586% |
| Amounts payable after more than one year | 17 | €0 | €1,279,920 | +€1.3m | |
| Financial debts | 170/4 | - | €1,089,398 | +€1.1m | |
| Other amounts payable | 178/9 | €0 | €190,521 | +€190,521 | |
| Amounts payable within one year | 42/48 | €883 | €148,192 | +€147,309 | +16,685% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €711 | €119,543 | +€118,832 | +16,712% |
| Suppliers | 440/4 | €711 | €119,543 | +€118,832 | +16,712% |
| Taxes, remuneration and social security | 45 | €172 | €4,395 | +€4,223 | +2,457% |
| Taxes | 450/3 | €172 | €4,395 | +€4,223 | +2,457% |
| Other amounts payable | 47/48 | - | €24,254 | +€24,254 | |
| Accrued charges and deferred income | 492/3 | €384 | €0 | -€384 | -100% |
| Non-recurring operating income | 76A | €7,020 | €0 | -€7,020 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €70,092 | +€70,092 | |
| Other operating charges | 640/8 | €874 | €842 | -€32 | -3.7% |
| Gross operating margin | 9900 | -€135 | €158,277 | +€158,412 | |
| Operating profit (loss) | 9901 | -€1,009 | €87,344 | +€88,352 | |
| Financial income | 75/76B | €41 | €683 | +€642 | +1,571% |
| Recurring financial income | 75 | €41 | €683 | +€642 | +1,571% |
| Financial charges | 65/66B | €66 | €22,081 | +€22,015 | +33,225% |
| Recurring financial charges | 65 | €66 | €22,081 | +€22,015 | +33,225% |
| Profit (loss) for the period before taxes | 9903 | -€1,034 | €65,945 | +€66,980 | |
| Income taxes | 67/77 | €144 | €0 | -€144 | -100% |
| Profit (loss) for the period | 9904 | -€1,178 | €65,945 | +€67,124 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,178 | €65,945 | +€67,124 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.