DENTO LIFE: 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.
DENTO LIFE
Largest movements
- Receivables after one year +€60,882
up €60,882 (+167.3%), from €36,399 to €97,281
- Cash +€18,716
up €18,716 (+18.3%), from €102,067 to €120,783
mainly Net result for the year (+€79,466) and Tax, wage and social debts (+€19,651)
- Deferred charges and accrued income +€12,142
up €12,142 (+249.8%), from €4,860 to €17,002
- Profit (loss) carried forward +€79,466
up €79,466 (+69.6%), from €114,237 to €193,704
- Tax, wage and social debts +€19,651
up €19,651 (+110.9%), from €17,722 to €37,373
- Trade debts -€6,594
down €6,594 (-86.9%), from €7,584 to €990
- Gross operating margin +€20,588
up €20,588 (+27.3%), from €75,534 to €96,121
- Taxes +€5,195
up €5,195 (+34.1%), from €15,214 to €20,409
- Financial income +€2,836
up €2,836 (+181.7%), from €1,561 to €4,396
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 | €143,326 | €235,066 | +€91,740 | +64.0% |
| Current assets | 29/58 | €143,326 | €235,066 | +€91,740 | +64.0% |
| Amounts receivable after more than one year | 29 | €36,399 | €97,281 | +€60,882 | +167.3% |
| Other amounts receivable | 291 | €36,399 | €97,281 | +€60,882 | +167.3% |
| Cash at bank and in hand | 54/58 | €102,067 | €120,783 | +€18,716 | +18.3% |
| Deferred charges and accrued income | 490/1 | €4,860 | €17,002 | +€12,142 | +249.8% |
| Total equity and liabilities | 10/49 | €143,326 | €235,066 | +€91,740 | +64.0% |
| Equity | 10/15 | €117,237 | €196,704 | +€79,466 | +67.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €114,237 | €193,704 | +€79,466 | +69.6% |
| Amounts payable | 17/49 | €26,089 | €38,362 | +€12,273 | +47.0% |
| Amounts payable within one year | 42/48 | €26,089 | €38,362 | +€12,273 | +47.0% |
| Trade debts | 44 | €7,584 | €990 | -€6,594 | -86.9% |
| Suppliers | 440/4 | €7,584 | €990 | -€6,594 | -86.9% |
| Taxes, remuneration and social security | 45 | €17,722 | €37,373 | +€19,651 | +110.9% |
| Taxes | 450/3 | €17,722 | €37,373 | +€19,651 | +110.9% |
| Other amounts payable | 47/48 | €783 | - | -€783 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €75,534 | €96,121 | +€20,588 | +27.3% |
| Operating profit (loss) | 9901 | €75,146 | €96,121 | +€20,975 | +27.9% |
| Financial income | 75/76B | €1,561 | €4,396 | +€2,836 | +181.7% |
| Recurring financial income | 75 | €1,561 | €4,396 | +€2,836 | +181.7% |
| Financial charges | 65/66B | €1,534 | €642 | -€892 | -58.2% |
| Recurring financial charges | 65 | €1,534 | €642 | -€892 | -58.2% |
| Profit (loss) for the period before taxes | 9903 | €75,173 | €99,875 | +€24,703 | +32.9% |
| Income taxes | 67/77 | €15,214 | €20,409 | +€5,195 | +34.1% |
| Profit (loss) for the period | 9904 | €59,959 | €79,466 | +€19,508 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,959 | €79,466 | +€19,508 | +32.5% |
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 8 October 2026 via checked.be.