DENTOUT: 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.
DENTOUT
Largest movements
- Receivables within one year -€16,136
down €16,136 (-26.0%), from €62,123 to €45,987
of which Trade receivables: -€47,599
- Stocks and contracts -€7,100
down €7,100 (-59.7%), from €11,900 to €4,800
- Tangible fixed assets -€6,636
down €6,636 (-35.5%), from €18,675 to €12,039
of which Furniture and vehicles: -€5,105
- Intangible fixed assets -€5,907
down €5,907 (-12.0%), from €49,095 to €43,188
- Deferred charges and accrued income -€2,056
down €2,056 (-29.3%), from €7,005 to €4,950
- Advances received -€49,353
down €49,353 (-100.0%), from €49,353 to €0
- Tax, wage and social debts +€15,458
up €15,458 (+68.9%), from €22,445 to €37,903
- Profit (loss) carried forward +€15,250
up €15,250 (+56.8%), from -€26,865 to -€11,614
- Debts after one year -€9,609
down €9,609 (-100.0%), from €9,609 to €0
- Other debts -€9,398
down €9,398 (-27.7%), from €33,913 to €24,516
- Gross operating margin +€99,295
up €99,295, from -€2,592 to €96,703
- Write-downs +€41,265
new in 2025: €41,265
- Taxes +€16,780
up €16,780 (+1529.0%), from €1,097 to €17,878
- Financial income +€2,343
up €2,343 (+659.8%), from €355 to €2,698
- Other operating charges +€1,796
up €1,796 (+107.6%), from €1,669 to €3,465
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 | €193,003 | €155,719 | -€37,283 | -19.3% |
| Fixed assets | 21/28 | €71,370 | €58,827 | -€12,543 | -17.6% |
| Intangible fixed assets | 21 | €49,095 | €43,188 | -€5,907 | -12.0% |
| Tangible fixed assets | 22/27 | €18,675 | €12,039 | -€6,636 | -35.5% |
| Plant, machinery and equipment | 23 | €5,700 | €4,169 | -€1,531 | -26.9% |
| Furniture and vehicles | 24 | €12,975 | €7,870 | -€5,105 | -39.3% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €121,632 | €96,892 | -€24,740 | -20.3% |
| Stocks and contracts in progress | 3 | €11,900 | €4,800 | -€7,100 | -59.7% |
| Stocks | 30/36 | €11,900 | €4,800 | -€7,100 | -59.7% |
| Amounts receivable within one year | 40/41 | €62,123 | €45,987 | -€16,136 | -26.0% |
| Trade receivables | 40 | €59,197 | €11,598 | -€47,599 | -80.4% |
| Other amounts receivable | 41 | €2,926 | €34,389 | +€31,464 | +1075.4% |
| Cash at bank and in hand | 54/58 | €40,604 | €41,155 | +€551 | +1.4% |
| Deferred charges and accrued income | 490/1 | €7,005 | €4,950 | -€2,056 | -29.3% |
| Total equity and liabilities | 10/49 | €193,003 | €155,719 | -€37,283 | -19.3% |
| Equity | 10/15 | €54,038 | €69,288 | +€15,250 | +28.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €79,902 | €79,902 | = | 0.0% |
| Tax-exempt reserves | 132 | €52,625 | €52,625 | = | 0.0% |
| Distributable reserves | 133 | €27,277 | €27,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,865 | -€11,614 | +€15,250 | +56.8% |
| Amounts payable | 17/49 | €138,965 | €86,431 | -€52,533 | -37.8% |
| Amounts payable after more than one year | 17 | €9,609 | €0 | -€9,609 | -100.0% |
| Financial debts | 170/4 | €9,609 | €0 | -€9,609 | -100.0% |
| Amounts payable within one year | 42/48 | €129,355 | €82,051 | -€47,304 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €12,373 | €9,609 | -€2,764 | -22.3% |
| Financial debts | 43 | €4,796 | €1,383 | -€3,413 | -71.2% |
| Credit institutions | 430/8 | €4,796 | €1,383 | -€3,413 | -71.2% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €6,475 | €8,640 | +€2,164 | +33.4% |
| Suppliers | 440/4 | €6,475 | €8,640 | +€2,164 | +33.4% |
| Advances received on contracts in progress | 46 | €49,353 | €0 | -€49,353 | -100.0% |
| Taxes, remuneration and social security | 45 | €22,445 | €37,903 | +€15,458 | +68.9% |
| Taxes | 450/3 | €22,445 | €37,903 | +€15,458 | +68.9% |
| Other amounts payable | 47/48 | €33,913 | €24,516 | -€9,398 | -27.7% |
| Accrued charges and deferred income | 492/3 | - | €4,380 | +€4,380 | |
| Non-recurring operating income | 76A | - | €950 | +€950 | |
| Remuneration, social security and pensions | 62 | €380 | €64 | -€316 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,156 | €14,064 | +€908 | +6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €41,265 | +€41,265 | |
| Other operating charges | 640/8 | €1,669 | €3,465 | +€1,796 | +107.6% |
| Non-recurring operating charges | 66A | -€60 | €0 | +€60 | |
| Gross operating margin | 9900 | -€2,592 | €96,703 | +€99,295 | |
| Operating profit (loss) | 9901 | -€17,738 | €37,845 | +€55,582 | |
| Financial income | 75/76B | €355 | €2,698 | +€2,343 | +659.8% |
| Recurring financial income | 75 | €355 | €2,698 | +€2,343 | +659.8% |
| Financial charges | 65/66B | €8,385 | €7,415 | -€970 | -11.6% |
| Recurring financial charges | 65 | €8,385 | €7,415 | -€970 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,767 | €33,128 | +€58,895 | |
| Income taxes | 67/77 | €1,097 | €17,878 | +€16,780 | +1529.0% |
| Profit (loss) for the period | 9904 | -€26,865 | €15,250 | +€42,115 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,865 | €15,250 | +€42,115 |
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 9 October 2026 via checked.be.