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 -€9,574
down €9,574 (-9.7%), from €98,243 to €88,669
of which Furniture and vehicles: -€12,239
- Reserves -€36,159
down €36,159 (-8.2%), from €441,770 to €405,611
- Other debts +€30,146
up €30,146 (+2,471%), from €1,220 to €31,366
- Trade debts -€7,747
down €7,747 (-60.8%), from €12,741 to €4,994
- Gross operating margin +€5,767
up €5,767 (+3.5%), from €163,627 to €169,394
- Depreciation +€5,037
up €5,037 (+41.1%), from €12,270 to €17,307
- Financial income +€4,827
up €4,827 (+123%), from €3,909 to €8,737
- Taxes +€2,318
up €2,318 (+5.2%), from €44,264 to €46,582
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 | €458,823 | €447,032 | -€11,791 | -2.6% |
| Fixed assets | 21/28 | €98,243 | €88,669 | -€9,574 | -9.7% |
| Tangible fixed assets | 22/27 | €98,243 | €88,669 | -€9,574 | -9.7% |
| Plant, machinery and equipment | 23 | €25,946 | €28,611 | +€2,665 | +10.3% |
| Furniture and vehicles | 24 | €72,297 | €60,058 | -€12,239 | -16.9% |
| Current assets | 29/58 | €360,580 | €358,362 | -€2,217 | -0.6% |
| Amounts receivable within one year | 40/41 | €1,513 | - | -€1,513 | |
| Trade receivables | 40 | €1,513 | - | -€1,513 | |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €156,133 | €154,594 | -€1,538 | -1.0% |
| Deferred charges and accrued income | 490/1 | €2,934 | €3,768 | +€834 | +28.4% |
| Total equity and liabilities | 10/49 | €458,823 | €447,032 | -€11,791 | -2.6% |
| Equity | 10/15 | €441,770 | €405,611 | -€36,159 | -8.2% |
| Reserves | 13 | €441,770 | €405,611 | -€36,159 | -8.2% |
| Distributable reserves | 133 | €441,770 | €405,611 | -€36,159 | -8.2% |
| Amounts payable | 17/49 | €17,053 | €41,421 | +€24,368 | +143% |
| Amounts payable within one year | 42/48 | €17,053 | €41,421 | +€24,368 | +143% |
| Trade debts | 44 | €12,741 | €4,994 | -€7,747 | -60.8% |
| Suppliers | 440/4 | €12,741 | €4,994 | -€7,747 | -60.8% |
| Taxes, remuneration and social security | 45 | €3,092 | €5,061 | +€1,969 | +63.7% |
| Taxes | 450/3 | €3,092 | €5,061 | +€1,969 | +63.7% |
| Other amounts payable | 47/48 | €1,220 | €31,366 | +€30,146 | +2,471% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,270 | €17,307 | +€5,037 | +41.1% |
| Other operating charges | 640/8 | €1,422 | €1,604 | +€182 | +12.8% |
| Gross operating margin | 9900 | €163,627 | €169,394 | +€5,767 | +3.5% |
| Operating profit (loss) | 9901 | €149,935 | €150,483 | +€548 | +0.4% |
| Financial income | 75/76B | €3,909 | €8,737 | +€4,827 | +123% |
| Recurring financial income | 75 | €3,909 | €8,737 | +€4,827 | +123% |
| Financial charges | 65/66B | €44 | €43 | -€1 | -2.6% |
| Recurring financial charges | 65 | €44 | €43 | -€1 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €153,800 | €159,176 | +€5,376 | +3.5% |
| Income taxes | 67/77 | €44,264 | €46,582 | +€2,318 | +5.2% |
| Profit (loss) for the period | 9904 | €109,536 | €112,595 | +€3,059 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €109,536 | €112,595 | +€3,059 | +2.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.