DENTOLI: 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.
DENTOLI
Largest movements
- Cash +€6,834
up €6,834 (+103.7%), from €6,588 to €13,421
mainly Other debts (+€9,833) and Depreciation (+€2,769)
- Tangible fixed assets -€2,769
down €2,769 (-30.1%), from €9,214 to €6,445
of which Plant, machinery and equipment: -€2,474
- Receivables within one year +€391
up €391 (+3.8%), from €10,320 to €10,711
- Other debts +€9,833
up €9,833 (+50.2%), from €19,586 to €29,419
- Tax, wage and social debts -€3,352
no longer reported in 2025 (was €3,352)
of which Taxes: -€2,225
- Accrued charges and deferred income -€2,323
down €2,323 (-93.3%), from €2,491 to €168
- Reserves +€592
new in 2025: €592
- Gross operating margin -€15,532
down €15,532 (-75.4%), from €20,590 to €5,058
- Taxes -€3,832
down €3,832 (-74.8%), from €5,121 to €1,289
- Financial income -€1,885
down €1,885 (-100.0%), from €1,886 to €0
- Financial charges -€557
down €557 (-81.7%), from €681 to €125
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 | €26,797 | €31,336 | +€4,538 | +16.9% |
| Fixed assets | 21/28 | €9,214 | €6,445 | -€2,769 | -30.1% |
| Tangible fixed assets | 22/27 | €9,214 | €6,445 | -€2,769 | -30.1% |
| Land and buildings | 22 | €2,858 | €2,563 | -€295 | -10.3% |
| Plant, machinery and equipment | 23 | €6,356 | €3,883 | -€2,474 | -38.9% |
| Current assets | 29/58 | €17,583 | €24,890 | +€7,307 | +41.6% |
| Amounts receivable within one year | 40/41 | €10,320 | €10,711 | +€391 | +3.8% |
| Other amounts receivable | 41 | €10,320 | €10,711 | +€391 | +3.8% |
| Cash at bank and in hand | 54/58 | €6,588 | €13,421 | +€6,834 | +103.7% |
| Deferred charges and accrued income | 490/1 | €675 | €758 | +€83 | +12.3% |
| Total equity and liabilities | 10/49 | €26,797 | €31,336 | +€4,538 | +16.9% |
| Equity | 10/15 | €1,000 | €1,592 | +€592 | +59.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €592 | +€592 | |
| Distributable reserves | 133 | - | €592 | +€592 | |
| Amounts payable | 17/49 | €25,797 | €29,744 | +€3,947 | +15.3% |
| Amounts payable within one year | 42/48 | €23,306 | €29,576 | +€6,270 | +26.9% |
| Trade debts | 44 | €369 | €157 | -€211 | -57.3% |
| Suppliers | 440/4 | €369 | €157 | -€211 | -57.3% |
| Taxes, remuneration and social security | 45 | €3,352 | - | -€3,352 | |
| Taxes | 450/3 | €2,225 | - | -€2,225 | |
| Remuneration and social security | 454/9 | €1,127 | - | -€1,127 | |
| Other amounts payable | 47/48 | €19,586 | €29,419 | +€9,833 | +50.2% |
| Accrued charges and deferred income | 492/3 | €2,491 | €168 | -€2,323 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,819 | €2,769 | -€50 | -1.8% |
| Other operating charges | 640/8 | €132 | €285 | +€153 | +116.1% |
| Gross operating margin | 9900 | €20,590 | €5,058 | -€15,532 | -75.4% |
| Operating profit (loss) | 9901 | €17,640 | €2,005 | -€15,635 | -88.6% |
| Financial income | 75/76B | €1,886 | €0 | -€1,885 | -100.0% |
| Recurring financial income | 75 | €1,886 | €0 | -€1,885 | -100.0% |
| Financial charges | 65/66B | €681 | €125 | -€557 | -81.7% |
| Recurring financial charges | 65 | €681 | €125 | -€557 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | €18,844 | €1,881 | -€16,964 | -90.0% |
| Income taxes | 67/77 | €5,121 | €1,289 | -€3,832 | -74.8% |
| Profit (loss) for the period | 9904 | €13,724 | €592 | -€13,132 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,724 | €592 | -€13,132 | -95.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.