DENTISSA: 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.
DENTISSA
Largest movements
- Cash +€51,435
up €51,435 (+201.4%), from €25,534 to €76,969
mainly Net result for the year (+€49,278) and Depreciation (+€9,310)
- Tangible fixed assets -€9,310
down €9,310 (-21.9%), from €42,573 to €33,263
of which Furniture and vehicles: -€8,001
- Receivables within one year +€2,385
up €2,385 (+1954.8%), from €122 to €2,507
- Reserves +€30,842
new in 2025: €30,842
- Profit (loss) carried forward +€18,436
up €18,436 (+59.8%), from €30,842 to €49,278
- Other debts -€4,048
down €4,048 (-13.1%), from €30,790 to €26,742
- Gross operating margin +€78,650
new in 2025: €78,650
- Turnover +€63,721
up €63,721 (+87.1%), from €73,170 to €136,891
- Services and other goods -€31,044
no longer reported in 2025 (was €31,044)
- Depreciation +€7,954
up €7,954 (+586.6%), from €1,356 to €9,310
- Taxes +€4,676
up €4,676 (+59.8%), from €7,817 to €12,493
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 | €68,229 | €112,739 | +€44,510 | +65.2% |
| Fixed assets | 21/28 | €42,573 | €33,263 | -€9,310 | -21.9% |
| Tangible fixed assets | 22/27 | €42,573 | €33,263 | -€9,310 | -21.9% |
| Plant, machinery and equipment | 23 | €3,382 | €2,072 | -€1,310 | -38.7% |
| Furniture and vehicles | 24 | €39,191 | €31,190 | -€8,001 | -20.4% |
| Current assets | 29/58 | €25,656 | €79,476 | +€53,820 | +209.8% |
| Amounts receivable within one year | 40/41 | €122 | €2,507 | +€2,385 | +1954.8% |
| Other amounts receivable | 41 | €122 | €2,507 | +€2,385 | +1954.8% |
| Cash at bank and in hand | 54/58 | €25,534 | €76,969 | +€51,435 | +201.4% |
| Total equity and liabilities | 10/49 | €68,229 | €112,739 | +€44,510 | +65.2% |
| Equity | 10/15 | €33,842 | €83,120 | +€49,278 | +145.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €30,842 | +€30,842 | |
| Distributable reserves | 133 | - | €30,842 | +€30,842 | |
| Profit (loss) carried forward | 14 | €30,842 | €49,278 | +€18,436 | +59.8% |
| Amounts payable | 17/49 | €34,387 | €29,619 | -€4,768 | -13.9% |
| Amounts payable within one year | 42/48 | €34,387 | €29,619 | -€4,768 | -13.9% |
| Trade debts | 44 | €780 | €60 | -€720 | -92.3% |
| Suppliers | 440/4 | €780 | €60 | -€720 | -92.3% |
| Taxes, remuneration and social security | 45 | €2,817 | €2,817 | -€0 | 0.0% |
| Taxes | 450/3 | €2,817 | €2,817 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €30,790 | €26,742 | -€4,048 | -13.1% |
| Operating income | 70/76A | €73,170 | - | -€73,170 | |
| Turnover | 70 | €73,170 | €136,891 | +€63,721 | +87.1% |
| Operating charges | 60/66A | €33,918 | - | -€33,918 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €58,241 | +€58,241 | |
| Services and other goods | 61 | €31,044 | - | -€31,044 | |
| Remuneration, social security and pensions | 62 | €1,196 | €5,617 | +€4,421 | +369.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,356 | €9,310 | +€7,954 | +586.6% |
| Other operating charges | 640/8 | €322 | €542 | +€220 | +68.4% |
| Gross operating margin | 9900 | - | €78,650 | +€78,650 | |
| Operating profit (loss) | 9901 | €39,252 | €63,181 | +€23,929 | +61.0% |
| Financial charges | 65/66B | €593 | €1,410 | +€817 | +137.7% |
| Recurring financial charges | 65 | €593 | €1,410 | +€817 | +137.7% |
| Debt charges | 650 | €593 | - | -€593 | |
| Profit (loss) for the period before taxes | 9903 | €38,659 | €61,771 | +€23,112 | +59.8% |
| Income taxes | 67/77 | €7,817 | €12,493 | +€4,676 | +59.8% |
| Taxes | 670/3 | €7,817 | - | -€7,817 | |
| Profit (loss) for the period | 9904 | €30,842 | €49,278 | +€18,436 | +59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,842 | €49,278 | +€18,436 | +59.8% |
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.