DENTYLIA: 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.
DENTYLIA
Largest movements
- Tangible fixed assets +€80,686
up €80,686 (+241%), from €33,479 to €114,165
of which Furniture and vehicles: +€86,850
- Cash -€9,785
down €9,785 (-18.2%), from €53,717 to €43,932
mainly Investment in fixed assets (net) (-€100,884) and Deferred charges and accrued income (-€9,335)
- Deferred charges and accrued income +€9,335
up €9,335 (+386%), from €2,416 to €11,752
- Debts after one year +€57,050
up €57,050 (+260%), from €21,944 to €78,994
- Current portion of long-term debt +€18,983
up €18,983 (+176%), from €10,776 to €29,759
- Trade debts +€2,013
up €2,013 (+864%), from €233 to €2,247
- Gross operating margin -€66,696
down €66,696 (-71.7%), from €92,965 to €26,269
- Taxes -€13,354
down €13,354 (-82.7%), from €16,147 to €2,793
- Financial charges +€2,280
up €2,280 (+414%), from €550 to €2,831
- Depreciation -€991
down €991 (-4.7%), from €21,189 to €20,198
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,388 | €197,599 | +€79,211 | +66.9% |
| Fixed assets | 21/28 | €33,479 | €114,165 | +€80,686 | +241% |
| Tangible fixed assets | 22/27 | €33,479 | €114,165 | +€80,686 | +241% |
| Plant, machinery and equipment | 23 | €4,654 | €3,491 | -€1,164 | -25.0% |
| Furniture and vehicles | 24 | €23,825 | €110,674 | +€86,850 | +365% |
| Assets under construction and advance payments | 27 | €5,000 | - | -€5,000 | |
| Current assets | 29/58 | €84,909 | €83,434 | -€1,475 | -1.7% |
| Amounts receivable within one year | 40/41 | €28,776 | €27,750 | -€1,026 | -3.6% |
| Trade receivables | 40 | €8,198 | €11,963 | +€3,765 | +45.9% |
| Other amounts receivable | 41 | €20,578 | €15,787 | -€4,791 | -23.3% |
| Cash at bank and in hand | 54/58 | €53,717 | €43,932 | -€9,785 | -18.2% |
| Deferred charges and accrued income | 490/1 | €2,416 | €11,752 | +€9,335 | +386% |
| Total equity and liabilities | 10/49 | €118,388 | €197,599 | +€79,211 | +66.9% |
| Equity | 10/15 | €81,000 | €81,038 | +€37 | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,000 | €78,038 | +€37 | 0.0% |
| Amounts payable | 17/49 | €37,388 | €116,562 | +€79,174 | +212% |
| Amounts payable after more than one year | 17 | €21,944 | €78,994 | +€57,050 | +260% |
| Financial debts | 170/4 | €21,944 | €78,994 | +€57,050 | +260% |
| Amounts payable within one year | 42/48 | €15,444 | €37,567 | +€22,124 | +143% |
| Current portion of amounts payable after more than one year | 42 | €10,776 | €29,759 | +€18,983 | +176% |
| Trade debts | 44 | €233 | €2,247 | +€2,013 | +864% |
| Suppliers | 440/4 | €233 | €2,247 | +€2,013 | +864% |
| Taxes, remuneration and social security | 45 | €4,435 | €3,697 | -€738 | -16.6% |
| Taxes | 450/3 | €4,435 | €1,500 | -€2,935 | -66.2% |
| Remuneration and social security | 454/9 | - | €2,197 | +€2,197 | |
| Other amounts payable | 47/48 | - | €1,865 | +€1,865 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,189 | €20,198 | -€991 | -4.7% |
| Other operating charges | 640/8 | €486 | €411 | -€76 | -15.5% |
| Gross operating margin | 9900 | €92,965 | €26,269 | -€66,696 | -71.7% |
| Operating profit (loss) | 9901 | €71,290 | €5,660 | -€65,630 | -92.1% |
| Financial income | 75/76B | €11 | €1 | -€10 | -92.5% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -92.5% |
| Financial charges | 65/66B | €550 | €2,831 | +€2,280 | +414% |
| Recurring financial charges | 65 | €550 | €2,831 | +€2,280 | +414% |
| Profit (loss) for the period before taxes | 9903 | €70,751 | €2,830 | -€67,921 | -96.0% |
| Income taxes | 67/77 | €16,147 | €2,793 | -€13,354 | -82.7% |
| Profit (loss) for the period | 9904 | €54,603 | €37 | -€54,566 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,603 | €37 | -€54,566 | -99.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.