DENTY LAB Kortenberg: 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.
DENTY LAB Kortenberg
Largest movements
- Cash +€70,333
up €70,333 (+43.7%), from €161,048 to €231,382
mainly Other debts (+€177,922) and Net result for the year (+€66,443)
- Tangible fixed assets -€25,448
down €25,448 (-30.1%), from €84,457 to €59,009
of which Leasing and similar rights: -€13,152
- Deferred charges and accrued income -€24,989
down €24,989 (-81.4%), from €30,709 to €5,720
- Receivables within one year +€15,627
up €15,627 (+5.1%), from €309,095 to €324,722
of which Trade receivables: +€41,823
- Other debts +€177,922
up €177,922 (+4,312%), from €4,126 to €182,048
- Profit (loss) carried forward -€115,557
down €115,557 (-35.5%), from €325,257 to €209,700
- Tax, wage and social debts -€13,016
down €13,016 (-12.7%), from €102,402 to €89,386
of which Remuneration and social security: -€12,404
- Debts after one year -€11,495
down €11,495 (-37.4%), from €30,759 to €19,264
- Current portion of long-term debt -€7,007
down €7,007 (-17.1%), from €41,002 to €33,995
- Staff costs -€157,413
down €157,413 (-20.2%), from €778,578 to €621,165
- Gross operating margin -€49,268
down €49,268 (-6.2%), from €794,948 to €745,680
- Taxes +€26,606
new in 2025: €26,606
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 | €592,660 | €628,183 | +€35,523 | +6.0% |
| Fixed assets | 21/28 | €91,807 | €66,359 | -€25,448 | -27.7% |
| Tangible fixed assets | 22/27 | €84,457 | €59,009 | -€25,448 | -30.1% |
| Plant, machinery and equipment | 23 | €20,399 | €14,469 | -€5,930 | -29.1% |
| Furniture and vehicles | 24 | €2,895 | €603 | -€2,292 | -79.2% |
| Leasing and similar rights | 25 | €47,635 | €34,483 | -€13,152 | -27.6% |
| Other tangible fixed assets | 26 | €13,527 | €9,453 | -€4,074 | -30.1% |
| Financial fixed assets | 28 | €7,350 | €7,350 | = | 0.0% |
| Current assets | 29/58 | €500,853 | €561,824 | +€60,971 | +12.2% |
| Amounts receivable within one year | 40/41 | €309,095 | €324,722 | +€15,627 | +5.1% |
| Trade receivables | 40 | €175,263 | €217,085 | +€41,823 | +23.9% |
| Other amounts receivable | 41 | €133,833 | €107,637 | -€26,196 | -19.6% |
| Cash at bank and in hand | 54/58 | €161,048 | €231,382 | +€70,333 | +43.7% |
| Deferred charges and accrued income | 490/1 | €30,709 | €5,720 | -€24,989 | -81.4% |
| Total equity and liabilities | 10/49 | €592,660 | €628,183 | +€35,523 | +6.0% |
| Equity | 10/15 | €398,596 | €283,039 | -€115,557 | -29.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,739 | €54,739 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €52,879 | €54,739 | +€1,860 | +3.5% |
| Profit (loss) carried forward | 14 | €325,257 | €209,700 | -€115,557 | -35.5% |
| Amounts payable | 17/49 | €194,064 | €345,144 | +€151,080 | +77.9% |
| Amounts payable after more than one year | 17 | €30,759 | €19,264 | -€11,495 | -37.4% |
| Financial debts | 170/4 | €30,759 | €19,264 | -€11,495 | -37.4% |
| Amounts payable within one year | 42/48 | €163,304 | €323,898 | +€160,593 | +98.3% |
| Current portion of amounts payable after more than one year | 42 | €41,002 | €33,995 | -€7,007 | -17.1% |
| Trade debts | 44 | €15,775 | €18,469 | +€2,694 | +17.1% |
| Suppliers | 440/4 | €15,775 | €18,469 | +€2,694 | +17.1% |
| Taxes, remuneration and social security | 45 | €102,402 | €89,386 | -€13,016 | -12.7% |
| Taxes | 450/3 | €20,509 | €19,896 | -€612 | -3.0% |
| Remuneration and social security | 454/9 | €81,894 | €69,490 | -€12,404 | -15.1% |
| Other amounts payable | 47/48 | €4,126 | €182,048 | +€177,922 | +4,312% |
| Accrued charges and deferred income | 492/3 | - | €1,982 | +€1,982 | |
| Non-recurring operating income | 76A | - | €1,240 | +€1,240 | |
| Remuneration, social security and pensions | 62 | €778,578 | €621,165 | -€157,413 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,556 | €25,448 | -€1,108 | -4.2% |
| Other operating charges | 640/8 | €2,552 | €3,628 | +€1,076 | +42.2% |
| Gross operating margin | 9900 | €794,948 | €745,680 | -€49,268 | -6.2% |
| Operating profit (loss) | 9901 | -€12,738 | €95,440 | +€108,178 | |
| Financial income | 75/76B | €219 | €953 | +€734 | +336% |
| Recurring financial income | 75 | €219 | €953 | +€734 | +336% |
| Financial charges | 65/66B | €5,791 | €3,343 | -€2,448 | -42.3% |
| Recurring financial charges | 65 | €5,791 | €3,343 | -€2,448 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,310 | €93,049 | +€111,359 | |
| Income taxes | 67/77 | - | €26,606 | +€26,606 | |
| Profit (loss) for the period | 9904 | -€18,310 | €66,443 | +€84,754 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,310 | €66,443 | +€84,754 |
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.