DENTOBEL: 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.
DENTOBEL
Largest movements
- Cash +€67,055
up €67,055 (+57.5%), from €116,670 to €183,725
mainly Net result for the year (+€150,377) and Receivables within one year (+€50,210)
- Receivables within one year -€50,210
down €50,210 (-6.4%), from €779,487 to €729,277
of which Other amounts receivable: -€33,049
- Reserves +€70,377
up €70,377 (+13.3%), from €528,608 to €598,985
of which Distributable reserves: +€70,377
- Other debts -€50,380
down €50,380 (-13.1%), from €384,619 to €334,238
- Financial income -€99,880
down €99,880 (-99.9%), from €100,000 to €120
- Taxes +€25,994
up €25,994 (+15809.8%), from €164 to €26,159
- Gross operating margin -€10,659
down €10,659 (-5.0%), from €212,099 to €201,441
- Financial charges -€6,912
down €6,912 (-75.1%), from €9,207 to €2,295
- Depreciation -€6,018
down €6,018 (-22.4%), from €26,852 to €20,834
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,954,413 | €1,954,678 | +€265 | 0.0% |
| Fixed assets | 21/28 | €1,058,255 | €1,041,146 | -€17,109 | -1.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €261,821 | €244,711 | -€17,109 | -6.5% |
| Land and buildings | 22 | €186,297 | €179,703 | -€6,594 | -3.5% |
| Plant, machinery and equipment | 23 | €53,393 | €44,488 | -€8,905 | -16.7% |
| Furniture and vehicles | 24 | €15,933 | €13,927 | -€2,005 | -12.6% |
| Other tangible fixed assets | 26 | €6,198 | €6,593 | +€395 | +6.4% |
| Financial fixed assets | 28 | €796,435 | €796,435 | = | 0.0% |
| Current assets | 29/58 | €896,157 | €913,532 | +€17,374 | +1.9% |
| Amounts receivable within one year | 40/41 | €779,487 | €729,277 | -€50,210 | -6.4% |
| Trade receivables | 40 | €17,161 | €0 | -€17,161 | -100.0% |
| Other amounts receivable | 41 | €762,326 | €729,277 | -€33,049 | -4.3% |
| Cash at bank and in hand | 54/58 | €116,670 | €183,725 | +€67,055 | +57.5% |
| Deferred charges and accrued income | 490/1 | €0 | €530 | +€530 | |
| Total equity and liabilities | 10/49 | €1,954,413 | €1,954,678 | +€265 | 0.0% |
| Equity | 10/15 | €534,814 | €605,190 | +€70,377 | +13.2% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €528,608 | €598,985 | +€70,377 | +13.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €489,248 | €559,625 | +€70,377 | +14.4% |
| Provisions and deferred taxes | 16 | €750,549 | €750,549 | = | 0.0% |
| Deferred taxes | 168 | €750,549 | €750,549 | = | 0.0% |
| Amounts payable | 17/49 | €669,050 | €598,938 | -€70,112 | -10.5% |
| Amounts payable after more than one year | 17 | €114,015 | €97,225 | -€16,790 | -14.7% |
| Financial debts | 170/4 | €114,015 | €97,225 | -€16,790 | -14.7% |
| Amounts payable within one year | 42/48 | €555,035 | €501,713 | -€53,322 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €16,605 | €15,293 | -€1,313 | -7.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €125,210 | €126,059 | +€849 | +0.7% |
| Suppliers | 440/4 | €125,210 | €126,059 | +€849 | +0.7% |
| Taxes, remuneration and social security | 45 | €28,601 | €26,123 | -€2,478 | -8.7% |
| Taxes | 450/3 | €28,601 | €26,123 | -€2,478 | -8.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €384,619 | €334,238 | -€50,380 | -13.1% |
| Remuneration, social security and pensions | 62 | €710 | €1,367 | +€657 | +92.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,852 | €20,834 | -€6,018 | -22.4% |
| Other operating charges | 640/8 | €3,987 | €529 | -€3,458 | -86.7% |
| Gross operating margin | 9900 | €212,099 | €201,441 | -€10,659 | -5.0% |
| Operating profit (loss) | 9901 | €180,550 | €178,711 | -€1,840 | -1.0% |
| Financial income | 75/76B | €100,000 | €120 | -€99,880 | -99.9% |
| Recurring financial income | 75 | €100,000 | €120 | -€99,880 | -99.9% |
| Financial charges | 65/66B | €9,207 | €2,295 | -€6,912 | -75.1% |
| Recurring financial charges | 65 | €9,207 | €2,295 | -€6,912 | -75.1% |
| Profit (loss) for the period before taxes | 9903 | €271,344 | €176,536 | -€94,808 | -34.9% |
| Income taxes | 67/77 | €164 | €26,159 | +€25,994 | +15809.8% |
| Profit (loss) for the period | 9904 | €271,179 | €150,377 | -€120,802 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €271,179 | €150,377 | -€120,802 | -44.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.