Dentso: 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.
Dentso
Largest movements
- Financial fixed assets +€50,000
new in 2025: €50,000
- Cash +€47,832
up €47,832 (+197.6%), from €24,212 to €72,044
mainly Net result for the year (+€106,178) and Receivables within one year (+€13,713)
- Receivables within one year -€13,713
down €13,713 (-11.2%), from €122,720 to €109,007
of which Trade receivables: -€21,899
- Reserves +€106,178
up €106,178 (+92.1%), from €115,295 to €221,473
- Tax, wage and social debts -€19,503
down €19,503 (-36.8%), from €52,929 to €33,427
of which Taxes: -€22,003
- Gross operating margin +€34,522
up €34,522 (+32.7%), from €105,728 to €140,250
- Financial income +€1,846
up €1,846 (+248.0%), from €744 to €2,590
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 | €180,959 | €265,380 | +€84,422 | +46.7% |
| Fixed assets | 21/28 | €32,922 | €82,429 | +€49,508 | +150.4% |
| Tangible fixed assets | 22/27 | €32,922 | €32,429 | -€492 | -1.5% |
| Plant, machinery and equipment | 23 | €3,457 | €6,952 | +€3,495 | +101.1% |
| Furniture and vehicles | 24 | €1,006 | €783 | -€223 | -22.2% |
| Other tangible fixed assets | 26 | €28,458 | €24,695 | -€3,764 | -13.2% |
| Financial fixed assets | 28 | - | €50,000 | +€50,000 | |
| Current assets | 29/58 | €148,037 | €182,951 | +€34,914 | +23.6% |
| Amounts receivable within one year | 40/41 | €122,720 | €109,007 | -€13,713 | -11.2% |
| Trade receivables | 40 | €38,477 | €16,578 | -€21,899 | -56.9% |
| Other amounts receivable | 41 | €84,244 | €92,430 | +€8,186 | +9.7% |
| Cash at bank and in hand | 54/58 | €24,212 | €72,044 | +€47,832 | +197.6% |
| Deferred charges and accrued income | 490/1 | €1,104 | €1,899 | +€795 | +72.0% |
| Total equity and liabilities | 10/49 | €180,959 | €265,380 | +€84,422 | +46.7% |
| Equity | 10/15 | €117,295 | €223,473 | +€106,178 | +90.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €115,295 | €221,473 | +€106,178 | +92.1% |
| Distributable reserves | 133 | €115,295 | €221,473 | +€106,178 | +92.1% |
| Amounts payable | 17/49 | €63,664 | €41,907 | -€21,757 | -34.2% |
| Amounts payable within one year | 42/48 | €63,664 | €41,907 | -€21,757 | -34.2% |
| Trade debts | 44 | €9,532 | €7,051 | -€2,481 | -26.0% |
| Suppliers | 440/4 | €9,532 | €7,051 | -€2,481 | -26.0% |
| Taxes, remuneration and social security | 45 | €52,929 | €33,427 | -€19,503 | -36.8% |
| Taxes | 450/3 | €52,929 | €30,927 | -€22,003 | -41.6% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €1,203 | €1,430 | +€227 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,120 | €6,949 | +€830 | +13.6% |
| Other operating charges | 640/8 | €965 | €1,174 | +€210 | +21.7% |
| Gross operating margin | 9900 | €105,728 | €140,250 | +€34,522 | +32.7% |
| Operating profit (loss) | 9901 | €98,643 | €132,126 | +€33,483 | +33.9% |
| Financial income | 75/76B | €744 | €2,590 | +€1,846 | +248.0% |
| Recurring financial income | 75 | €744 | €2,590 | +€1,846 | +248.0% |
| Financial charges | 65/66B | €1,594 | €1,280 | -€314 | -19.7% |
| Recurring financial charges | 65 | €1,594 | €1,280 | -€314 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €97,793 | €133,436 | +€35,643 | +36.4% |
| Income taxes | 67/77 | €28,462 | €27,258 | -€1,204 | -4.2% |
| Profit (loss) for the period | 9904 | €69,331 | €106,178 | +€36,847 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,331 | €106,178 | +€36,847 | +53.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.