Dentimpono: 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.
Dentimpono
Largest movements
- Cash +€30,629
up €30,629 (+148.5%), from €20,621 to €51,251
mainly Net result for the year (+€21,029) and Other debts (+€14,647)
- Tangible fixed assets +€2,885
up €2,885 (+83.2%), from €3,468 to €6,353
of which Furniture and vehicles: +€2,065
- Receivables within one year -€2,822
down €2,822 (-21.6%), from €13,064 to €10,242
of which Trade receivables: -€5,964
- Deferred charges and accrued income +€1,670
up €1,670 (+29.3%), from €5,702 to €7,372
- Reserves +€21,029
up €21,029 (+110.2%), from €19,077 to €40,106
- Other debts +€14,647
up €14,647 (+103.4%), from €14,163 to €28,810
- Tax, wage and social debts -€1,878
down €1,878 (-56.9%), from €3,302 to €1,425
of which Taxes: -€1,800
- Trade debts -€1,475
down €1,475 (-39.4%), from €3,743 to €2,267
- Gross operating margin +€8,943
up €8,943 (+39.0%), from €22,923 to €31,866
- Taxes +€1,759
up €1,759 (+34.2%), from €5,140 to €6,899
- Financial charges +€1,591
up €1,591 (+5178.6%), from €31 to €1,622
- Depreciation -€340
down €340 (-17.6%), from €1,928 to €1,588
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 | €43,255 | €75,617 | +€32,362 | +74.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €3,868 | €6,753 | +€2,885 | +74.6% |
| Tangible fixed assets | 22/27 | €3,468 | €6,353 | +€2,885 | +83.2% |
| Plant, machinery and equipment | 23 | - | €820 | +€820 | |
| Furniture and vehicles | 24 | €3,468 | €5,533 | +€2,065 | +59.5% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €39,387 | €68,864 | +€29,477 | +74.8% |
| Amounts receivable within one year | 40/41 | €13,064 | €10,242 | -€2,822 | -21.6% |
| Trade receivables | 40 | €9,604 | €3,640 | -€5,964 | -62.1% |
| Other amounts receivable | 41 | €3,460 | €6,601 | +€3,141 | +90.8% |
| Cash at bank and in hand | 54/58 | €20,621 | €51,251 | +€30,629 | +148.5% |
| Deferred charges and accrued income | 490/1 | €5,702 | €7,372 | +€1,670 | +29.3% |
| Total equity and liabilities | 10/49 | €43,255 | €75,617 | +€32,362 | +74.8% |
| Equity | 10/15 | €21,577 | €42,606 | +€21,029 | +97.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €19,077 | €40,106 | +€21,029 | +110.2% |
| Distributable reserves | 133 | €19,077 | €40,106 | +€21,029 | +110.2% |
| Amounts payable | 17/49 | €21,678 | €33,011 | +€11,333 | +52.3% |
| Amounts payable within one year | 42/48 | €21,208 | €32,502 | +€11,294 | +53.3% |
| Trade debts | 44 | €3,743 | €2,267 | -€1,475 | -39.4% |
| Suppliers | 440/4 | €3,743 | €2,267 | -€1,475 | -39.4% |
| Taxes, remuneration and social security | 45 | €3,302 | €1,425 | -€1,878 | -56.9% |
| Taxes | 450/3 | €1,800 | €0 | -€1,800 | -100.0% |
| Remuneration and social security | 454/9 | €1,502 | €1,425 | -€78 | -5.2% |
| Other amounts payable | 47/48 | €14,163 | €28,810 | +€14,647 | +103.4% |
| Accrued charges and deferred income | 492/3 | €470 | €509 | +€39 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,928 | €1,588 | -€340 | -17.6% |
| Other operating charges | 640/8 | €997 | €729 | -€268 | -26.9% |
| Gross operating margin | 9900 | €22,923 | €31,866 | +€8,943 | +39.0% |
| Operating profit (loss) | 9901 | €19,998 | €29,549 | +€9,551 | +47.8% |
| Financial income | 75/76B | €46 | €0 | -€46 | -100.0% |
| Recurring financial income | 75 | €46 | €0 | -€46 | -100.0% |
| Financial charges | 65/66B | €31 | €1,622 | +€1,591 | +5178.6% |
| Recurring financial charges | 65 | €31 | €1,622 | +€1,591 | +5178.6% |
| Profit (loss) for the period before taxes | 9903 | €20,013 | €27,928 | +€7,915 | +39.5% |
| Income taxes | 67/77 | €5,140 | €6,899 | +€1,759 | +34.2% |
| Profit (loss) for the period | 9904 | €14,873 | €21,029 | +€6,156 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,873 | €21,029 | +€6,156 | +41.4% |
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 7 October 2026 via checked.be.