DENTISA: 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.
DENTISA
Largest movements
- Cash +€13,232
up €13,232 (+28.5%), from €46,408 to €59,640
mainly Other debts (+€35,101) and Net result for the year (+€21,756)
- Receivables within one year -€7,780
down €7,780 (-25.7%), from €30,313 to €22,533
of which Other amounts receivable: -€9,217
- Tangible fixed assets -€7,361
down €7,361 (-7.7%), from €95,403 to €88,042
of which Land and buildings: -€9,929
- Deferred charges and accrued income +€1,814
up €1,814 (+106.2%), from €1,708 to €3,522
- Other debts +€35,101
up €35,101 (+555.1%), from €6,323 to €41,425
- Reserves -€28,000
down €28,000 (-44.4%), from €63,000 to €35,000
- Debts after one year -€13,486
down €13,486 (-15.0%), from €90,023 to €76,537
- Tax, wage and social debts +€2,400
new in 2025: €2,400
- Trade debts +€1,873
up €1,873 (+308.1%), from €608 to €2,481
- Gross operating margin +€14,216
up €14,216 (+20.9%), from €68,006 to €82,222
- Taxes +€4,721
up €4,721 (+121.9%), from €3,873 to €8,594
- Financial charges -€4,704
down €4,704 (-11.4%), from €41,262 to €36,558
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 | €173,832 | €173,737 | -€95 | -0.1% |
| Fixed assets | 21/28 | €95,403 | €88,042 | -€7,361 | -7.7% |
| Tangible fixed assets | 22/27 | €95,403 | €88,042 | -€7,361 | -7.7% |
| Land and buildings | 22 | €89,600 | €79,671 | -€9,929 | -11.1% |
| Plant, machinery and equipment | 23 | €5,803 | €8,371 | +€2,568 | +44.2% |
| Current assets | 29/58 | €78,429 | €85,695 | +€7,266 | +9.3% |
| Amounts receivable within one year | 40/41 | €30,313 | €22,533 | -€7,780 | -25.7% |
| Trade receivables | 40 | €138 | €1,575 | +€1,437 | +1045.2% |
| Other amounts receivable | 41 | €30,176 | €20,959 | -€9,217 | -30.5% |
| Cash at bank and in hand | 54/58 | €46,408 | €59,640 | +€13,232 | +28.5% |
| Deferred charges and accrued income | 490/1 | €1,708 | €3,522 | +€1,814 | +106.2% |
| Total equity and liabilities | 10/49 | €173,832 | €173,737 | -€95 | -0.1% |
| Equity | 10/15 | €63,653 | €37,408 | -€26,244 | -41.2% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Reserves | 13 | €63,000 | €35,000 | -€28,000 | -44.4% |
| Distributable reserves | 133 | €63,000 | €35,000 | -€28,000 | -44.4% |
| Profit (loss) carried forward | 14 | -€447 | €1,308 | +€1,756 | |
| Amounts payable | 17/49 | €110,180 | €136,328 | +€26,149 | +23.7% |
| Amounts payable after more than one year | 17 | €90,023 | €76,537 | -€13,486 | -15.0% |
| Financial debts | 170/4 | €90,023 | €76,537 | -€13,486 | -15.0% |
| Amounts payable within one year | 42/48 | €20,157 | €59,791 | +€39,634 | +196.6% |
| Current portion of amounts payable after more than one year | 42 | €13,226 | €13,486 | +€260 | +2.0% |
| Trade debts | 44 | €608 | €2,481 | +€1,873 | +308.1% |
| Suppliers | 440/4 | €608 | €2,481 | +€1,873 | +308.1% |
| Taxes, remuneration and social security | 45 | - | €2,400 | +€2,400 | |
| Taxes | 450/3 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | €6,323 | €41,425 | +€35,101 | +555.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,768 | €15,053 | -€715 | -4.5% |
| Other operating charges | 640/8 | €717 | €769 | +€53 | +7.3% |
| Gross operating margin | 9900 | €68,006 | €82,222 | +€14,216 | +20.9% |
| Operating profit (loss) | 9901 | €51,521 | €66,400 | +€14,878 | +28.9% |
| Financial income | 75/76B | €163 | €508 | +€345 | +211.1% |
| Recurring financial income | 75 | €163 | €508 | +€345 | +211.1% |
| Financial charges | 65/66B | €41,262 | €36,558 | -€4,704 | -11.4% |
| Recurring financial charges | 65 | €41,262 | €36,558 | -€4,704 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €10,423 | €30,350 | +€19,927 | +191.2% |
| Income taxes | 67/77 | €3,873 | €8,594 | +€4,721 | +121.9% |
| Profit (loss) for the period | 9904 | €6,549 | €21,756 | +€15,206 | +232.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,549 | €21,756 | +€15,206 | +232.2% |
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 4 October 2026 via checked.be.