DENTINVEST: 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.
DENTINVEST
Largest movements
- Tangible fixed assets -€590,290
down €590,290 (-89.2%), from €661,836 to €71,546
of which Land and buildings: -€571,635
- Current investments -€22,331
down €22,331 (-100%), from €22,331 to €0
- Cash +€20,641
up €20,641 (+48.6%), from €42,498 to €63,139
mainly Investment in fixed assets (net) (+€550,101) and Depreciation (+€40,190)
- Receivables within one year -€12,731
down €12,731 (-65.3%), from €19,493 to €6,761
of which Trade receivables: -€16,084
- Deferred charges and accrued income +€8,278
up €8,278 (+415%), from €1,997 to €10,275
- Other debts -€319,591
down €319,591 (-90.1%), from €354,589 to €34,998
- Contributions -€145,559
down €145,559 (-79.0%), from €184,200 to €38,641
- Reserves -€96,291
down €96,291 (-70.4%), from €136,860 to €40,569
of which Tax-exempt reserves: -€59,185
- Provisions -€23,863
down €23,863 (-100%), from €23,863 to €0
- Accrued charges and deferred income +€18,013
new in 2025: €18,013
- Gross operating margin +€21,613
up €21,613 (+18.5%), from €116,574 to €138,187
- Other operating charges +€16,307
up €16,307 (+490%), from €3,325 to €19,633
- Depreciation -€16,207
down €16,207 (-28.7%), from €56,397 to €40,190
- Staff costs +€6,734
up €6,734 (+27.0%), from €24,965 to €31,699
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 | €748,155 | €151,721 | -€596,434 | -79.7% |
| Fixed assets | 21/28 | €661,836 | €71,546 | -€590,290 | -89.2% |
| Tangible fixed assets | 22/27 | €661,836 | €71,546 | -€590,290 | -89.2% |
| Land and buildings | 22 | €571,635 | €0 | -€571,635 | -100% |
| Plant, machinery and equipment | 23 | €35,139 | €21,519 | -€13,620 | -38.8% |
| Furniture and vehicles | 24 | €55,062 | €37,027 | -€18,035 | -32.8% |
| Other tangible fixed assets | 26 | - | €13,000 | +€13,000 | |
| Current assets | 29/58 | €86,319 | €80,175 | -€6,144 | -7.1% |
| Amounts receivable within one year | 40/41 | €19,493 | €6,761 | -€12,731 | -65.3% |
| Trade receivables | 40 | €16,478 | €394 | -€16,084 | -97.6% |
| Other amounts receivable | 41 | €3,015 | €6,367 | +€3,353 | +111% |
| Current investments | 50/53 | €22,331 | €0 | -€22,331 | -100% |
| Cash at bank and in hand | 54/58 | €42,498 | €63,139 | +€20,641 | +48.6% |
| Deferred charges and accrued income | 490/1 | €1,997 | €10,275 | +€8,278 | +415% |
| Total equity and liabilities | 10/49 | €748,155 | €151,721 | -€596,434 | -79.7% |
| Equity | 10/15 | €321,060 | €79,210 | -€241,850 | -75.3% |
| Contributions | 10/11 | €184,200 | €38,641 | -€145,559 | -79.0% |
| Contributions outside capital | 11 | €184,200 | - | -€184,200 | |
| Other | 1109/19 | €184,200 | - | -€184,200 | |
| Reserves | 13 | €136,860 | €40,569 | -€96,291 | -70.4% |
| Tax-exempt reserves | 132 | €60,852 | €1,667 | -€59,185 | -97.3% |
| Distributable reserves | 133 | €76,008 | €38,902 | -€37,105 | -48.8% |
| Provisions and deferred taxes | 16 | €23,863 | €0 | -€23,863 | -100% |
| Deferred taxes | 168 | €23,863 | €0 | -€23,863 | -100% |
| Amounts payable | 17/49 | €403,232 | €72,510 | -€330,721 | -82.0% |
| Amounts payable after more than one year | 17 | €12,127 | €0 | -€12,127 | -100% |
| Financial debts | 170/4 | €12,127 | €0 | -€12,127 | -100% |
| Amounts payable within one year | 42/48 | €391,104 | €54,498 | -€336,607 | -86.1% |
| Current portion of amounts payable after more than one year | 42 | €16,064 | €12,127 | -€3,937 | -24.5% |
| Trade debts | 44 | €16,412 | €3,158 | -€13,255 | -80.8% |
| Suppliers | 440/4 | €16,412 | €3,158 | -€13,255 | -80.8% |
| Taxes, remuneration and social security | 45 | €4,039 | €4,215 | +€176 | +4.4% |
| Remuneration and social security | 454/9 | €4,039 | €4,215 | +€176 | +4.4% |
| Other amounts payable | 47/48 | €354,589 | €34,998 | -€319,591 | -90.1% |
| Accrued charges and deferred income | 492/3 | - | €18,013 | +€18,013 | |
| Remuneration, social security and pensions | 62 | €24,965 | €31,699 | +€6,734 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,397 | €40,190 | -€16,207 | -28.7% |
| Other operating charges | 640/8 | €3,325 | €19,633 | +€16,307 | +490% |
| Gross operating margin | 9900 | €116,574 | €138,187 | +€21,613 | +18.5% |
| Operating profit (loss) | 9901 | €31,887 | €46,666 | +€14,779 | +46.3% |
| Financial income | 75/76B | €152 | €220 | +€69 | +45.4% |
| Recurring financial income | 75 | €152 | €220 | +€69 | +45.4% |
| Financial charges | 65/66B | €595 | €396 | -€200 | -33.5% |
| Recurring financial charges | 65 | €595 | €396 | -€200 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €31,443 | €46,490 | +€15,047 | +47.9% |
| Transfer from deferred taxes | 780 | €3,579 | €0 | -€3,579 | -100% |
| Income taxes | 67/77 | €14,029 | €13,654 | -€376 | -2.7% |
| Profit (loss) for the period | 9904 | €20,993 | €32,837 | +€11,843 | +56.4% |
| Transfer from tax-exempt reserves | 789 | €6,952 | €0 | -€6,952 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €27,945 | €32,837 | +€4,892 | +17.5% |
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 24 October 2026 via checked.be.