DENTURA: 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.
DENTURA
Largest movements
- Cash +€34,401
up €34,401 (+78.7%), from €43,728 to €78,129
mainly Net result for the year (+€37,610) and Tax, wage and social debts (+€1,811)
- Receivables within one year +€2,491
up €2,491 (+18.8%), from €13,269 to €15,760
- Reserves +€37,610
up €37,610 (+92.3%), from €40,769 to €78,379
- Trade debts -€1,902
down €1,902 (-26.9%), from €7,076 to €5,174
- Tax, wage and social debts +€1,811
up €1,811 (+22.4%), from €8,098 to €9,909
of which Taxes: +€1,811
- Gross operating margin +€16,889
up €16,889 (+43.5%), from €38,810 to €55,699
- Taxes +€6,801
up €6,801 (+92.1%), from €7,388 to €14,189
- Other operating charges -€1,748
down €1,748 (-77.7%), from €2,249 to €501
- Financial charges +€1,650
up €1,650 (+177%), from €931 to €2,581
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 | €59,073 | €96,606 | +€37,533 | +63.5% |
| Fixed assets | 21/28 | €865 | €1,325 | +€460 | +53.2% |
| Tangible fixed assets | 22/27 | €865 | €1,325 | +€460 | +53.2% |
| Furniture and vehicles | 24 | €865 | €1,325 | +€460 | +53.2% |
| Current assets | 29/58 | €58,208 | €95,281 | +€37,073 | +63.7% |
| Stocks and contracts in progress | 3 | €1,211 | €1,250 | +€39 | +3.2% |
| Stocks | 30/36 | €1,211 | €1,250 | +€39 | +3.2% |
| Amounts receivable within one year | 40/41 | €13,269 | €15,760 | +€2,491 | +18.8% |
| Trade receivables | 40 | €13,269 | €15,760 | +€2,491 | +18.8% |
| Cash at bank and in hand | 54/58 | €43,728 | €78,129 | +€34,401 | +78.7% |
| Deferred charges and accrued income | 490/1 | - | €142 | +€142 | |
| Total equity and liabilities | 10/49 | €59,073 | €96,606 | +€37,533 | +63.5% |
| Equity | 10/15 | €42,769 | €80,379 | +€37,610 | +87.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,769 | €78,379 | +€37,610 | +92.3% |
| Distributable reserves | 133 | €40,769 | €78,379 | +€37,610 | +92.3% |
| Amounts payable | 17/49 | €16,304 | €16,227 | -€77 | -0.5% |
| Amounts payable within one year | 42/48 | €16,151 | €16,227 | +€76 | +0.5% |
| Trade debts | 44 | €7,076 | €5,174 | -€1,902 | -26.9% |
| Suppliers | 440/4 | €7,076 | €5,174 | -€1,902 | -26.9% |
| Taxes, remuneration and social security | 45 | €8,098 | €9,909 | +€1,811 | +22.4% |
| Taxes | 450/3 | €3,878 | €5,689 | +€1,811 | +46.7% |
| Remuneration and social security | 454/9 | €4,220 | €4,220 | = | 0.0% |
| Other amounts payable | 47/48 | €977 | €1,144 | +€167 | +17.1% |
| Accrued charges and deferred income | 492/3 | €153 | - | -€153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €415 | €818 | +€403 | +97.1% |
| Other operating charges | 640/8 | €2,249 | €501 | -€1,748 | -77.7% |
| Gross operating margin | 9900 | €38,810 | €55,699 | +€16,889 | +43.5% |
| Operating profit (loss) | 9901 | €36,146 | €54,380 | +€18,234 | +50.4% |
| Financial charges | 65/66B | €931 | €2,581 | +€1,650 | +177% |
| Recurring financial charges | 65 | €931 | €2,581 | +€1,650 | +177% |
| Profit (loss) for the period before taxes | 9903 | €35,215 | €51,799 | +€16,584 | +47.1% |
| Income taxes | 67/77 | €7,388 | €14,189 | +€6,801 | +92.1% |
| Profit (loss) for the period | 9904 | €27,827 | €37,610 | +€9,783 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,827 | €37,610 | +€9,783 | +35.2% |
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 24 October 2026 via checked.be.