DENTRADO: 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.
DENTRADO
Largest movements
- Receivables within one year +€116,368
up €116,368 (+64.7%), from €179,920 to €296,287
of which Other amounts receivable: +€123,347
- Cash -€73,437
down €73,437 (-31.2%), from €235,084 to €161,647
mainly Receivables within one year (-€116,368) and Tax, wage and social debts (-€24,103)
- Tangible fixed assets -€12,543
down €12,543 (-6.5%), from €192,255 to €179,712
of which Land and buildings: -€7,487
- Reserves +€41,617
up €41,617 (+7.8%), from €535,335 to €576,952
- Tax, wage and social debts -€24,103
down €24,103 (-90.7%), from €26,569 to €2,466
- Provisions +€7,474
up €7,474 (+17.5%), from €42,714 to €50,188
- Gross operating margin -€116,708
down €116,708 (-49.6%), from €235,436 to €118,728
- Taxes -€44,981
down €44,981 (-71.5%), from €62,895 to €17,914
- Financial charges +€39,800
up €39,800 (+17,706%), from €225 to €40,025
- Provisions -€35,239
down €35,239 (-82.5%), from €42,714 to €7,474
- Financial income +€3,457
up €3,457 (+60.9%), from €5,678 to €9,135
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 | €612,166 | €637,646 | +€25,480 | +4.2% |
| Fixed assets | 21/28 | €192,255 | €179,712 | -€12,543 | -6.5% |
| Tangible fixed assets | 22/27 | €192,255 | €179,712 | -€12,543 | -6.5% |
| Land and buildings | 22 | €120,493 | €113,005 | -€7,487 | -6.2% |
| Plant, machinery and equipment | 23 | €34,695 | €34,099 | -€596 | -1.7% |
| Furniture and vehicles | 24 | €1,443 | €713 | -€729 | -50.6% |
| Other tangible fixed assets | 26 | €35,625 | €31,894 | -€3,731 | -10.5% |
| Current assets | 29/58 | €419,911 | €457,934 | +€38,023 | +9.1% |
| Amounts receivable within one year | 40/41 | €179,920 | €296,287 | +€116,368 | +64.7% |
| Trade receivables | 40 | €26,897 | €19,918 | -€6,979 | -25.9% |
| Other amounts receivable | 41 | €153,023 | €276,369 | +€123,347 | +80.6% |
| Cash at bank and in hand | 54/58 | €235,084 | €161,647 | -€73,437 | -31.2% |
| Deferred charges and accrued income | 490/1 | €4,907 | €0 | -€4,907 | -100% |
| Total equity and liabilities | 10/49 | €612,166 | €637,646 | +€25,480 | +4.2% |
| Equity | 10/15 | €541,535 | €583,152 | +€41,617 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €535,335 | €576,952 | +€41,617 | +7.8% |
| Distributable reserves | 133 | €535,335 | €576,952 | +€41,617 | +7.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €42,714 | €50,188 | +€7,474 | +17.5% |
| Provisions for liabilities and charges | 160/5 | €42,714 | €50,188 | +€7,474 | +17.5% |
| Other liabilities and charges | 164/5 | €42,714 | €50,188 | +€7,474 | +17.5% |
| Amounts payable | 17/49 | €27,918 | €4,306 | -€23,611 | -84.6% |
| Amounts payable within one year | 42/48 | €27,918 | €4,306 | -€23,611 | -84.6% |
| Trade debts | 44 | €1,199 | €1,840 | +€641 | +53.4% |
| Suppliers | 440/4 | €1,199 | €1,840 | +€641 | +53.4% |
| Taxes, remuneration and social security | 45 | €26,569 | €2,466 | -€24,103 | -90.7% |
| Taxes | 450/3 | €26,569 | €2,466 | -€24,103 | -90.7% |
| Other amounts payable | 47/48 | €149 | €0 | -€149 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,551 | €19,543 | +€2,992 | +18.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €42,714 | €7,474 | -€35,239 | -82.5% |
| Other operating charges | 640/8 | €1,587 | €1,290 | -€297 | -18.7% |
| Gross operating margin | 9900 | €235,436 | €118,728 | -€116,708 | -49.6% |
| Operating profit (loss) | 9901 | €174,584 | €90,421 | -€84,163 | -48.2% |
| Financial income | 75/76B | €5,678 | €9,135 | +€3,457 | +60.9% |
| Recurring financial income | 75 | €5,678 | €9,135 | +€3,457 | +60.9% |
| Financial charges | 65/66B | €225 | €40,025 | +€39,800 | +17,706% |
| Recurring financial charges | 65 | €225 | €40,025 | +€39,800 | +17,706% |
| Profit (loss) for the period before taxes | 9903 | €180,037 | €59,531 | -€120,506 | -66.9% |
| Income taxes | 67/77 | €62,895 | €17,914 | -€44,981 | -71.5% |
| Profit (loss) for the period | 9904 | €117,142 | €41,617 | -€75,525 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €117,142 | €41,617 | -€75,525 | -64.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.