DENTONIA: 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.
DENTONIA
Largest movements
- Tangible fixed assets -€34,283
down €34,283 (-10.5%), from €326,476 to €292,192
of which Plant, machinery and equipment: -€26,884
- Cash +€8,975
up €8,975 (+176.2%), from €5,094 to €14,068
mainly Net result for the year (+€39,723) and Depreciation (+€34,283)
- Receivables within one year +€8,076
up €8,076 (+88.1%), from €9,169 to €17,245
of which Other amounts receivable: +€8,076
- Debts after one year -€51,431
down €51,431 (-16.2%), from €317,003 to €265,571
- Profit (loss) carried forward +€39,389
up €39,389, from -€39,389 to €0
- Current portion of long-term debt -€12,062
down €12,062 (-19.0%), from €63,493 to €51,431
- Tax, wage and social debts +€8,568
up €8,568 (+227.7%), from €3,763 to €12,331
of which Taxes: +€6,550
- Gross operating margin +€88,657
up €88,657 (+182.8%), from €48,509 to €137,166
- Financial charges +€13,502
up €13,502 (+92.7%), from €14,566 to €28,068
- Staff costs +€9,781
up €9,781 (+43.6%), from €22,427 to €32,208
- Depreciation +€3,102
up €3,102 (+9.9%), from €31,182 to €34,283
- Taxes +€2,981
up €2,981 (+1578.5%), from €189 to €3,169
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 | €353,783 | €338,930 | -€14,853 | -4.2% |
| Fixed assets | 21/28 | €326,476 | €292,192 | -€34,283 | -10.5% |
| Tangible fixed assets | 22/27 | €326,476 | €292,192 | -€34,283 | -10.5% |
| Plant, machinery and equipment | 23 | €223,465 | €196,581 | -€26,884 | -12.0% |
| Furniture and vehicles | 24 | €6,843 | €4,681 | -€2,162 | -31.6% |
| Other tangible fixed assets | 26 | €96,168 | €90,931 | -€5,237 | -5.4% |
| Current assets | 29/58 | €27,307 | €46,738 | +€19,430 | +71.2% |
| Stocks and contracts in progress | 3 | €11,397 | €13,465 | +€2,068 | +18.1% |
| Stocks | 30/36 | €11,397 | €13,465 | +€2,068 | +18.1% |
| Amounts receivable within one year | 40/41 | €9,169 | €17,245 | +€8,076 | +88.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,169 | €17,245 | +€8,076 | +88.1% |
| Cash at bank and in hand | 54/58 | €5,094 | €14,068 | +€8,975 | +176.2% |
| Deferred charges and accrued income | 490/1 | €1,648 | €1,959 | +€312 | +18.9% |
| Total equity and liabilities | 10/49 | €353,783 | €338,930 | -€14,853 | -4.2% |
| Equity | 10/15 | -€33,075 | €6,648 | +€39,723 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €5,814 | €6,148 | +€334 | +5.7% |
| Distributable reserves | 133 | €5,814 | €6,148 | +€334 | +5.7% |
| Profit (loss) carried forward | 14 | -€39,389 | €0 | +€39,389 | |
| Amounts payable | 17/49 | €386,858 | €332,282 | -€54,576 | -14.1% |
| Amounts payable after more than one year | 17 | €317,003 | €265,571 | -€51,431 | -16.2% |
| Financial debts | 170/4 | €317,003 | €265,571 | -€51,431 | -16.2% |
| Amounts payable within one year | 42/48 | €69,855 | €66,710 | -€3,145 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €63,493 | €51,431 | -€12,062 | -19.0% |
| Financial debts | 43 | €1,042 | €417 | -€625 | -60.0% |
| Credit institutions | 430/8 | €1,042 | €417 | -€625 | -60.0% |
| Trade debts | 44 | €1,557 | €2,531 | +€974 | +62.5% |
| Suppliers | 440/4 | €1,557 | €2,531 | +€974 | +62.5% |
| Taxes, remuneration and social security | 45 | €3,763 | €12,331 | +€8,568 | +227.7% |
| Taxes | 450/3 | €0 | €6,550 | +€6,550 | |
| Remuneration and social security | 454/9 | €3,763 | €5,781 | +€2,018 | +53.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €22,427 | €32,208 | +€9,781 | +43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,182 | €34,283 | +€3,102 | +9.9% |
| Other operating charges | 640/8 | €1,268 | €640 | -€628 | -49.6% |
| Gross operating margin | 9900 | €48,509 | €137,166 | +€88,657 | +182.8% |
| Operating profit (loss) | 9901 | -€6,369 | €70,035 | +€76,403 | |
| Financial income | 75/76B | €332 | €926 | +€594 | +178.7% |
| Recurring financial income | 75 | €332 | €926 | +€594 | +178.7% |
| Financial charges | 65/66B | €14,566 | €28,068 | +€13,502 | +92.7% |
| Recurring financial charges | 65 | €14,566 | €28,068 | +€13,502 | +92.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,602 | €42,893 | +€63,495 | |
| Income taxes | 67/77 | €189 | €3,169 | +€2,981 | +1578.5% |
| Profit (loss) for the period | 9904 | -€20,791 | €39,723 | +€60,514 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,791 | €39,723 | +€60,514 |
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 10 October 2026 via checked.be.