Dentini: 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.
Dentini
Largest movements
- Cash -€15,202
down €15,202 (-15.7%), from €96,865 to €81,664
mainly Contributions, distributions and other (-€92,941) and Investment in fixed assets (net) (-€6,723)
- Deferred charges and accrued income -€2,489
down €2,489 (-10.9%), from €22,745 to €20,256
- Receivables within one year +€1,451
new in 2025: €1,451
- Reserves -€32,283
down €32,283 (-29.2%), from €110,657 to €78,374
of which Distributable reserves: -€31,683
- Other debts +€16,500
up €16,500 (+6866.9%), from €240 to €16,740
- Gross operating margin -€11,550
down €11,550 (-11.7%), from €98,777 to €87,227
- Staff costs -€2,304
down €2,304 (-93.1%), from €2,474 to €170
- Depreciation +€1,219
up €1,219 (+21.9%), from €5,577 to €6,797
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 | €142,348 | €126,034 | -€16,314 | -11.5% |
| Fixed assets | 21/28 | €22,738 | €22,664 | -€74 | -0.3% |
| Tangible fixed assets | 22/27 | €22,738 | €22,664 | -€74 | -0.3% |
| Plant, machinery and equipment | 23 | €21,735 | €20,866 | -€869 | -4.0% |
| Furniture and vehicles | 24 | €1,003 | €1,798 | +€795 | +79.3% |
| Current assets | 29/58 | €119,610 | €103,370 | -€16,240 | -13.6% |
| Amounts receivable within one year | 40/41 | - | €1,451 | +€1,451 | |
| Other amounts receivable | 41 | - | €1,451 | +€1,451 | |
| Cash at bank and in hand | 54/58 | €96,865 | €81,664 | -€15,202 | -15.7% |
| Deferred charges and accrued income | 490/1 | €22,745 | €20,256 | -€2,489 | -10.9% |
| Total equity and liabilities | 10/49 | €142,348 | €126,034 | -€16,314 | -11.5% |
| Equity | 10/15 | €129,207 | €96,924 | -€32,283 | -25.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €110,657 | €78,374 | -€32,283 | -29.2% |
| Non-distributable reserves | 130/1 | €600 | - | -€600 | |
| Reserves not available under the articles | 1311 | €600 | - | -€600 | |
| Distributable reserves | 133 | €110,057 | €78,374 | -€31,683 | -28.8% |
| Amounts payable | 17/49 | €13,141 | €29,110 | +€15,969 | +121.5% |
| Amounts payable within one year | 42/48 | €13,141 | €29,110 | +€15,969 | +121.5% |
| Trade debts | 44 | €620 | €90 | -€531 | -85.6% |
| Suppliers | 440/4 | €620 | €90 | -€531 | -85.6% |
| Taxes, remuneration and social security | 45 | €12,281 | €12,281 | = | 0.0% |
| Taxes | 450/3 | €8,781 | €8,781 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €240 | €16,740 | +€16,500 | +6866.9% |
| Remuneration, social security and pensions | 62 | €2,474 | €170 | -€2,304 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,577 | €6,797 | +€1,219 | +21.9% |
| Other operating charges | 640/8 | €953 | €978 | +€25 | +2.6% |
| Gross operating margin | 9900 | €98,777 | €87,227 | -€11,550 | -11.7% |
| Operating profit (loss) | 9901 | €89,773 | €79,283 | -€10,490 | -11.7% |
| Financial charges | 65/66B | €74 | €75 | +€1 | +0.7% |
| Recurring financial charges | 65 | €74 | €75 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €89,698 | €79,208 | -€10,491 | -11.7% |
| Income taxes | 67/77 | €19,281 | €18,549 | -€731 | -3.8% |
| Profit (loss) for the period | 9904 | €70,418 | €60,658 | -€9,759 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,418 | €60,658 | -€9,759 | -13.9% |
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.