DENTOKAL: what changed
Two financial 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.
DENTOKAL
Largest movements
- Cash +€140,520
up €140,520 (+98.6%), from €142,454 to €282,974
mainly Net result for the year (+€226,989) and Current investments (+€97,701)
- Current investments -€97,701
down €97,701 (-84.2%), from €115,994 to €18,293
- Tangible fixed assets +€10,596
up €10,596 (+1,137%), from €932 to €11,528
of which Other tangible fixed assets: +€9,000
- Deferred charges and accrued income +€8,427
up €8,427 (+45.9%), from €18,377 to €26,804
- Reserves +€45,000
up €45,000 (+10.2%), from €442,415 to €487,415
of which Distributable reserves: +€72,365
- Other debts +€42,122
up €42,122 (+1,900%), from €2,217 to €44,339
- Debts after one year -€40,108
down €40,108 (-18.5%), from €216,968 to €176,860
- Financial income +€74,210
up €74,210 (+104%), from €71,403 to €145,612
- Gross operating margin +€11,124
up €11,124 (+10.2%), from €109,254 to €120,378
- Taxes +€3,775
up €3,775 (+14.4%), from €26,253 to €30,028
- Financial charges +€3,027
up €3,027 (+70.6%), from €4,284 to €7,311
- Other operating charges -€2,864
down €2,864 (-70.6%), from €4,054 to €1,190
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.
Derived cash bridge
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 | €718,643 | €775,111 | +€56,468 | +7.9% |
| Fixed assets | 21/28 | €433,103 | €443,839 | +€10,736 | +2.5% |
| Tangible fixed assets | 22/27 | €932 | €11,528 | +€10,596 | +1,137% |
| Furniture and vehicles | 24 | €932 | €2,528 | +€1,596 | +171% |
| Other tangible fixed assets | 26 | - | €9,000 | +€9,000 | |
| Financial fixed assets | 28 | €432,170 | €432,310 | +€140 | 0.0% |
| Current assets | 29/58 | €285,540 | €331,272 | +€45,732 | +16.0% |
| Amounts receivable within one year | 40/41 | €8,716 | €3,201 | -€5,515 | -63.3% |
| Other amounts receivable | 41 | €8,716 | €3,201 | -€5,515 | -63.3% |
| Current investments | 50/53 | €115,994 | €18,293 | -€97,701 | -84.2% |
| Cash at bank and in hand | 54/58 | €142,454 | €282,974 | +€140,520 | +98.6% |
| Deferred charges and accrued income | 490/1 | €18,377 | €26,804 | +€8,427 | +45.9% |
| Total equity and liabilities | 10/49 | €718,643 | €775,111 | +€56,468 | +7.9% |
| Equity | 10/15 | €452,453 | €498,266 | +€45,813 | +10.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €442,415 | €487,415 | +€45,000 | +10.2% |
| Tax-exempt reserves | 132 | €48,415 | €21,050 | -€27,365 | -56.5% |
| Distributable reserves | 133 | €394,000 | €466,365 | +€72,365 | +18.4% |
| Profit (loss) carried forward | 14 | €38 | €851 | +€813 | +2,137% |
| Amounts payable | 17/49 | €266,190 | €276,845 | +€10,655 | +4.0% |
| Amounts payable after more than one year | 17 | €216,968 | €176,860 | -€40,108 | -18.5% |
| Financial debts | 170/4 | €216,968 | €176,860 | -€40,108 | -18.5% |
| Amounts payable within one year | 42/48 | €45,846 | €99,698 | +€53,852 | +117% |
| Current portion of amounts payable after more than one year | 42 | €39,550 | €43,425 | +€3,875 | +9.8% |
| Trade debts | 44 | €2,229 | €2,901 | +€673 | +30.2% |
| Suppliers | 440/4 | €2,229 | €2,901 | +€673 | +30.2% |
| Taxes, remuneration and social security | 45 | €1,850 | €9,033 | +€7,183 | +388% |
| Taxes | 450/3 | - | €7,161 | +€7,161 | |
| Remuneration and social security | 454/9 | €1,850 | €1,872 | +€22 | +1.2% |
| Other amounts payable | 47/48 | €2,217 | €44,339 | +€42,122 | +1,900% |
| Accrued charges and deferred income | 492/3 | €3,376 | €287 | -€3,089 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €518 | €473 | -€45 | -8.7% |
| Other operating charges | 640/8 | €4,054 | €1,190 | -€2,864 | -70.6% |
| Gross operating margin | 9900 | €109,254 | €120,378 | +€11,124 | +10.2% |
| Operating profit (loss) | 9901 | €104,682 | €118,715 | +€14,034 | +13.4% |
| Financial income | 75/76B | €71,403 | €145,612 | +€74,210 | +104% |
| Recurring financial income | 75 | €71,403 | €145,612 | +€74,210 | +104% |
| Financial charges | 65/66B | €4,284 | €7,311 | +€3,027 | +70.6% |
| Recurring financial charges | 65 | €4,284 | €7,311 | +€3,027 | +70.6% |
| Profit (loss) for the period before taxes | 9903 | €171,801 | €257,017 | +€85,217 | +49.6% |
| Income taxes | 67/77 | €26,253 | €30,028 | +€3,775 | +14.4% |
| Profit (loss) for the period | 9904 | €145,548 | €226,989 | +€81,441 | +56.0% |
| Transfer from tax-exempt reserves | 789 | - | €27,365 | +€27,365 | |
| Transfer to tax-exempt reserves | 689 | €21,050 | - | -€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €124,498 | €254,354 | +€129,856 | +104% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.