DENTOINE: 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.
DENTOINE
Largest movements
- Cash +€63,988
up €63,988 (+66.7%), from €95,940 to €159,928
mainly Net result for the year (+€59,769) and Depreciation (+€12,775)
- Tangible fixed assets -€7,875
down €7,875 (-19.9%), from €39,638 to €31,763
of which Furniture and vehicles: -€12,305
- Deferred charges and accrued income +€2,775
up €2,775 (+380.6%), from €729 to €3,505
- Profit (loss) carried forward +€58,936
up €58,936 (+76.3%), from €77,207 to €136,144
- Debts after one year -€12,236
down €12,236 (-43.5%), from €28,124 to €15,888
- Tax, wage and social debts +€11,614
up €11,614 (+77.5%), from €14,986 to €26,601
of which Taxes: +€14,014
- Gross operating margin +€27,159
up €27,159 (+43.6%), from €62,269 to €89,427
- Taxes +€5,434
up €5,434 (+54.2%), from €10,019 to €15,453
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 | €136,308 | €195,195 | +€58,888 | +43.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €39,638 | €31,763 | -€7,875 | -19.9% |
| Tangible fixed assets | 22/27 | €39,638 | €31,763 | -€7,875 | -19.9% |
| Plant, machinery and equipment | 23 | - | €4,430 | +€4,430 | |
| Furniture and vehicles | 24 | €39,638 | €27,332 | -€12,305 | -31.0% |
| Current assets | 29/58 | €96,670 | €163,433 | +€66,763 | +69.1% |
| Cash at bank and in hand | 54/58 | €95,940 | €159,928 | +€63,988 | +66.7% |
| Deferred charges and accrued income | 490/1 | €729 | €3,505 | +€2,775 | +380.6% |
| Total equity and liabilities | 10/49 | €136,308 | €195,195 | +€58,888 | +43.2% |
| Equity | 10/15 | €78,207 | €137,144 | +€58,936 | +75.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,207 | €136,144 | +€58,936 | +76.3% |
| Amounts payable | 17/49 | €58,100 | €58,052 | -€49 | -0.1% |
| Amounts payable after more than one year | 17 | €28,124 | €15,888 | -€12,236 | -43.5% |
| Financial debts | 170/4 | €28,124 | €15,888 | -€12,236 | -43.5% |
| Amounts payable within one year | 42/48 | €29,976 | €42,164 | +€12,188 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | €11,830 | €12,236 | +€406 | +3.4% |
| Trade debts | 44 | €721 | €464 | -€257 | -35.6% |
| Suppliers | 440/4 | €721 | €464 | -€257 | -35.6% |
| Taxes, remuneration and social security | 45 | €14,986 | €26,601 | +€11,614 | +77.5% |
| Taxes | 450/3 | €12,586 | €26,601 | +€14,014 | +111.3% |
| Remuneration and social security | 454/9 | €2,400 | €0 | -€2,400 | -100.0% |
| Other amounts payable | 47/48 | €2,439 | €2,862 | +€424 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,753 | €12,775 | +€22 | +0.2% |
| Other operating charges | 640/8 | €97 | €100 | +€4 | +3.7% |
| Gross operating margin | 9900 | €62,269 | €89,427 | +€27,159 | +43.6% |
| Operating profit (loss) | 9901 | €49,418 | €76,552 | +€27,133 | +54.9% |
| Financial income | 75/76B | €26 | €0 | -€26 | -100.0% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -100.0% |
| Financial charges | 65/66B | €1,657 | €1,329 | -€327 | -19.8% |
| Recurring financial charges | 65 | €1,657 | €1,329 | -€327 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €47,788 | €75,222 | +€27,434 | +57.4% |
| Income taxes | 67/77 | €10,019 | €15,453 | +€5,434 | +54.2% |
| Profit (loss) for the period | 9904 | €37,769 | €59,769 | +€22,000 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,769 | €59,769 | +€22,000 | +58.2% |
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 6 October 2026 via checked.be.