DENTLY: 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.
DENTLY
Largest movements
- Cash +€73,766
up €73,766 (+89.4%), from €82,502 to €156,268
mainly Net result for the year (+€58,928) and Depreciation (+€25,057)
- Intangible fixed assets -€13,571
down €13,571 (-20.1%), from €67,507 to €53,936
- Tangible fixed assets -€11,486
down €11,486 (-25.9%), from €44,332 to €32,846
of which Furniture and vehicles: -€6,495
- Reserves +€58,928
up €58,928 (+61.8%), from €95,285 to €154,213
- Other debts -€15,586
down €15,586 (-29.1%), from €53,548 to €37,962
- Tax, wage and social debts +€5,874
up €5,874 (+44.6%), from €13,165 to €19,039
- Debts after one year -€4,024
down €4,024 (-14.5%), from €27,841 to €23,817
- Accrued charges and deferred income +€3,433
up €3,433, from €0 to €3,433
- Gross operating margin +€4,682
up €4,682 (+4.3%), from €108,450 to €113,132
- Financial charges +€3,092
up €3,092 (+244.2%), from €1,266 to €4,358
- Staff costs +€1,450
new in 2025: €1,450
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 | €202,158 | €250,619 | +€48,462 | +24.0% |
| Fixed assets | 21/28 | €111,839 | €86,782 | -€25,057 | -22.4% |
| Intangible fixed assets | 21 | €67,507 | €53,936 | -€13,571 | -20.1% |
| Tangible fixed assets | 22/27 | €44,332 | €32,846 | -€11,486 | -25.9% |
| Plant, machinery and equipment | 23 | €37,838 | €32,846 | -€4,992 | -13.2% |
| Furniture and vehicles | 24 | €6,495 | €0 | -€6,495 | -100.0% |
| Current assets | 29/58 | €90,318 | €163,837 | +€73,519 | +81.4% |
| Amounts receivable within one year | 40/41 | €1,801 | €971 | -€830 | -46.1% |
| Trade receivables | 40 | €1,801 | €971 | -€830 | -46.1% |
| Cash at bank and in hand | 54/58 | €82,502 | €156,268 | +€73,766 | +89.4% |
| Deferred charges and accrued income | 490/1 | €6,016 | €6,598 | +€583 | +9.7% |
| Total equity and liabilities | 10/49 | €202,158 | €250,619 | +€48,462 | +24.0% |
| Equity | 10/15 | €100,285 | €159,213 | +€58,928 | +58.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €95,285 | €154,213 | +€58,928 | +61.8% |
| Distributable reserves | 133 | €95,285 | €154,213 | +€58,928 | +61.8% |
| Amounts payable | 17/49 | €101,873 | €91,406 | -€10,467 | -10.3% |
| Amounts payable after more than one year | 17 | €27,841 | €23,817 | -€4,024 | -14.5% |
| Financial debts | 170/4 | €27,841 | €23,817 | -€4,024 | -14.5% |
| Amounts payable within one year | 42/48 | €74,032 | €64,156 | -€9,876 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €3,915 | €4,024 | +€109 | +2.8% |
| Trade debts | 44 | €3,404 | €3,131 | -€273 | -8.0% |
| Suppliers | 440/4 | €3,404 | €3,131 | -€273 | -8.0% |
| Taxes, remuneration and social security | 45 | €13,165 | €19,039 | +€5,874 | +44.6% |
| Taxes | 450/3 | €13,165 | €19,039 | +€5,874 | +44.6% |
| Other amounts payable | 47/48 | €53,548 | €37,962 | -€15,586 | -29.1% |
| Accrued charges and deferred income | 492/3 | €0 | €3,433 | +€3,433 | |
| Remuneration, social security and pensions | 62 | - | €1,450 | +€1,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,230 | €25,057 | -€172 | -0.7% |
| Other operating charges | 640/8 | €588 | €591 | +€3 | +0.5% |
| Gross operating margin | 9900 | €108,450 | €113,132 | +€4,682 | +4.3% |
| Operating profit (loss) | 9901 | €82,633 | €86,034 | +€3,401 | +4.1% |
| Financial income | 75/76B | €0 | €1,026 | +€1,026 | |
| Recurring financial income | 75 | €0 | €1,026 | +€1,026 | |
| Financial charges | 65/66B | €1,266 | €4,358 | +€3,092 | +244.2% |
| Recurring financial charges | 65 | €1,266 | €4,358 | +€3,092 | +244.2% |
| Profit (loss) for the period before taxes | 9903 | €81,367 | €82,702 | +€1,335 | +1.6% |
| Income taxes | 67/77 | €23,365 | €23,774 | +€408 | +1.7% |
| Profit (loss) for the period | 9904 | €58,002 | €58,928 | +€927 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,002 | €58,928 | +€927 | +1.6% |
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 5 October 2026 via checked.be.