DENTRA Consult: 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.
DENTRA Consult
Largest movements
- Cash +€8,166
up €8,166 (+1,758%), from €464 to €8,630
mainly Net result for the year (+€13,544) and Receivables within one year (+€2,922)
- Receivables within one year -€2,922
no longer reported in 2025 (was €2,922)
- Deferred charges and accrued income -€681
down €681 (-14.9%), from €4,566 to €3,885
- Tangible fixed assets -€593
down €593 (-40.9%), from €1,451 to €858
- Profit (loss) carried forward +€13,544
up €13,544 (+89.5%), from -€15,129 to -€1,585
- Other debts -€7,736
down €7,736 (-38.4%), from €20,128 to €12,392
- Trade debts -€2,388
down €2,388 (-82.2%), from €2,904 to €516
- Tax, wage and social debts +€550
new in 2025: €550
- Gross operating margin +€29,545
up €29,545, from -€14,722 to €14,823
- Taxes +€550
new in 2025: €550
- Depreciation +€265
up €265 (+81.0%), from €327 to €593
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 | €9,404 | €13,373 | +€3,969 | +42.2% |
| Fixed assets | 21/28 | €1,451 | €858 | -€593 | -40.9% |
| Tangible fixed assets | 22/27 | €1,451 | €858 | -€593 | -40.9% |
| Other tangible fixed assets | 26 | €1,451 | €858 | -€593 | -40.9% |
| Current assets | 29/58 | €7,953 | €12,515 | +€4,562 | +57.4% |
| Amounts receivable within one year | 40/41 | €2,922 | - | -€2,922 | |
| Trade receivables | 40 | €2,922 | - | -€2,922 | |
| Cash at bank and in hand | 54/58 | €464 | €8,630 | +€8,166 | +1,758% |
| Deferred charges and accrued income | 490/1 | €4,566 | €3,885 | -€681 | -14.9% |
| Total equity and liabilities | 10/49 | €9,404 | €13,373 | +€3,969 | +42.2% |
| Equity | 10/15 | -€13,629 | -€85 | +€13,544 | +99.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,129 | -€1,585 | +€13,544 | +89.5% |
| Amounts payable | 17/49 | €23,032 | €13,458 | -€9,574 | -41.6% |
| Amounts payable within one year | 42/48 | €23,032 | €13,458 | -€9,574 | -41.6% |
| Trade debts | 44 | €2,904 | €516 | -€2,388 | -82.2% |
| Suppliers | 440/4 | €2,904 | €516 | -€2,388 | -82.2% |
| Taxes, remuneration and social security | 45 | - | €550 | +€550 | |
| Taxes | 450/3 | - | €550 | +€550 | |
| Other amounts payable | 47/48 | €20,128 | €12,392 | -€7,736 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €327 | €593 | +€265 | +81.0% |
| Gross operating margin | 9900 | -€14,722 | €14,823 | +€29,545 | |
| Operating profit (loss) | 9901 | -€15,050 | €14,230 | +€29,280 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €79 | €137 | +€58 | +73.4% |
| Recurring financial charges | 65 | €79 | €137 | +€58 | +73.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,129 | €14,094 | +€29,222 | |
| Income taxes | 67/77 | - | €550 | +€550 | |
| Profit (loss) for the period | 9904 | -€15,129 | €13,544 | +€28,672 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,129 | €13,544 | +€28,672 |
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 17 October 2026 via checked.be.