DENTUS: 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.
DENTUS
Largest movements
- Receivables within one year +€80,240
up €80,240 (+173.7%), from €46,190 to €126,430
of which Trade receivables: +€79,730
- Cash -€33,824
down €33,824 (-31.8%), from €106,289 to €72,465
mainly Receivables within one year (-€80,240) and Debts after one year (-€29,090)
- Stocks and contracts -€30,834
down €30,834 (-19.3%), from €160,096 to €129,262
- Debts after one year -€29,090
down €29,090 (-24.3%), from €119,533 to €90,443
- Tax, wage and social debts +€22,643
up €22,643 (+132.5%), from €17,095 to €39,738
of which Taxes: +€13,949
- Trade debts +€20,908
up €20,908 (+18.2%), from €114,871 to €135,779
- Gross operating margin +€60,274
up €60,274 (+253.0%), from €23,825 to €84,099
- Staff costs +€50,441
up €50,441 (+73.8%), from €68,377 to €118,818
- Financial income +€43,749
up €43,749 (+4109.5%), from €1,065 to €44,814
- Financial charges -€5,770
down €5,770 (-51.5%), from €11,199 to €5,429
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 | €313,215 | €331,387 | +€18,172 | +5.8% |
| Fixed assets | 21/28 | €639 | €1,019 | +€380 | +59.5% |
| Tangible fixed assets | 22/27 | €639 | €1,019 | +€380 | +59.5% |
| Plant, machinery and equipment | 23 | €277 | €748 | +€471 | +169.9% |
| Furniture and vehicles | 24 | €362 | €272 | -€91 | -25.0% |
| Current assets | 29/58 | €312,576 | €330,367 | +€17,792 | +5.7% |
| Stocks and contracts in progress | 3 | €160,096 | €129,262 | -€30,834 | -19.3% |
| Stocks | 30/36 | €160,096 | €129,262 | -€30,834 | -19.3% |
| Amounts receivable within one year | 40/41 | €46,190 | €126,430 | +€80,240 | +173.7% |
| Trade receivables | 40 | €43,816 | €123,546 | +€79,730 | +182.0% |
| Other amounts receivable | 41 | €2,374 | €2,884 | +€510 | +21.5% |
| Cash at bank and in hand | 54/58 | €106,289 | €72,465 | -€33,824 | -31.8% |
| Deferred charges and accrued income | 490/1 | - | €2,210 | +€2,210 | |
| Total equity and liabilities | 10/49 | €313,215 | €331,387 | +€18,172 | +5.8% |
| Equity | 10/15 | €10,382 | €13,624 | +€3,242 | +31.2% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,197 | -€35,955 | +€3,242 | +8.3% |
| Amounts payable | 17/49 | €302,833 | €317,763 | +€14,930 | +4.9% |
| Amounts payable after more than one year | 17 | €119,533 | €90,443 | -€29,090 | -24.3% |
| Financial debts | 170/4 | €119,533 | €90,443 | -€29,090 | -24.3% |
| Amounts payable within one year | 42/48 | €183,300 | €227,320 | +€44,020 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €31,333 | €31,802 | +€469 | +1.5% |
| Trade debts | 44 | €114,871 | €135,779 | +€20,908 | +18.2% |
| Suppliers | 440/4 | €114,871 | €135,779 | +€20,908 | +18.2% |
| Taxes, remuneration and social security | 45 | €17,095 | €39,738 | +€22,643 | +132.5% |
| Taxes | 450/3 | €5,689 | €19,639 | +€13,949 | +245.2% |
| Remuneration and social security | 454/9 | €11,406 | €20,100 | +€8,694 | +76.2% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €68,377 | €118,818 | +€50,441 | +73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160 | €292 | +€133 | +83.0% |
| Other operating charges | 640/8 | - | €641 | +€641 | |
| Gross operating margin | 9900 | €23,825 | €84,099 | +€60,274 | +253.0% |
| Operating profit (loss) | 9901 | -€44,712 | -€35,652 | +€9,060 | +20.3% |
| Financial income | 75/76B | €1,065 | €44,814 | +€43,749 | +4109.5% |
| Recurring financial income | 75 | €1,065 | €44,814 | +€43,749 | +4109.5% |
| Financial charges | 65/66B | €11,199 | €5,429 | -€5,770 | -51.5% |
| Recurring financial charges | 65 | €11,199 | €5,429 | -€5,770 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | -€54,847 | €3,732 | +€58,579 | |
| Income taxes | 67/77 | €327 | €490 | +€163 | +49.9% |
| Profit (loss) for the period | 9904 | -€55,174 | €3,242 | +€58,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,174 | €3,242 | +€58,416 |
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 4 October 2026 via checked.be.