DENTYS: 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.
DENTYS
Largest movements
- Current investments +€78,468
up €78,468 (+23.9%), from €328,848 to €407,316
- Cash +€78,355
up €78,355 (+164.1%), from €47,749 to €126,104
mainly Net result for the year (+€267,594) and Depreciation (+€52,523)
- Tangible fixed assets -€33,421
down €33,421 (-3.4%), from €972,868 to €939,447
of which Other tangible fixed assets: -€46,152
- Receivables within one year -€31,281
down €31,281 (-13.2%), from €237,188 to €205,907
of which Trade receivables: -€33,886
- Reserves +€152,000
up €152,000 (+15.2%), from €1.0m to €1.2m
of which Distributable reserves: +€152,000
- Debts after one year -€58,583
down €58,583 (-15.8%), from €369,618 to €311,035
- Gross operating margin +€61,260
up €61,260 (+15.9%), from €384,140 to €445,400
- Depreciation -€41,276
down €41,276 (-44.0%), from €93,799 to €52,523
- Taxes +€26,917
up €26,917 (+30.5%), from €88,119 to €115,036
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 | €1,592,798 | €1,695,244 | +€102,446 | +6.4% |
| Fixed assets | 21/28 | €972,988 | €939,567 | -€33,421 | -3.4% |
| Tangible fixed assets | 22/27 | €972,868 | €939,447 | -€33,421 | -3.4% |
| Plant, machinery and equipment | 23 | €4,684 | €1,916 | -€2,768 | -59.1% |
| Furniture and vehicles | 24 | €13,420 | €11,417 | -€2,003 | -14.9% |
| Other tangible fixed assets | 26 | €954,764 | €908,612 | -€46,152 | -4.8% |
| Assets under construction and advance payments | 27 | - | €17,502 | +€17,502 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €619,810 | €755,677 | +€135,867 | +21.9% |
| Amounts receivable within one year | 40/41 | €237,188 | €205,907 | -€31,281 | -13.2% |
| Trade receivables | 40 | €128,178 | €94,292 | -€33,886 | -26.4% |
| Other amounts receivable | 41 | €109,010 | €111,615 | +€2,605 | +2.4% |
| Current investments | 50/53 | €328,848 | €407,316 | +€78,468 | +23.9% |
| Cash at bank and in hand | 54/58 | €47,749 | €126,104 | +€78,355 | +164.1% |
| Deferred charges and accrued income | 490/1 | €6,025 | €16,350 | +€10,325 | +171.4% |
| Total equity and liabilities | 10/49 | €1,592,798 | €1,695,244 | +€102,446 | +6.4% |
| Equity | 10/15 | €1,015,763 | €1,168,357 | +€152,594 | +15.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,002,750 | €1,154,750 | +€152,000 | +15.2% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €984,000 | €1,136,000 | +€152,000 | +15.4% |
| Profit (loss) carried forward | 14 | €613 | €1,207 | +€594 | +96.9% |
| Amounts payable | 17/49 | €577,035 | €526,887 | -€50,148 | -8.7% |
| Amounts payable after more than one year | 17 | €369,618 | €311,035 | -€58,583 | -15.8% |
| Financial debts | 170/4 | €369,618 | €311,035 | -€58,583 | -15.8% |
| Amounts payable within one year | 42/48 | €206,997 | €215,852 | +€8,855 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €58,277 | €58,583 | +€306 | +0.5% |
| Financial debts | 43 | €18,590 | €20,195 | +€1,605 | +8.6% |
| Credit institutions | 430/8 | €18,590 | €20,195 | +€1,605 | +8.6% |
| Trade debts | 44 | €8,581 | €3,617 | -€4,964 | -57.8% |
| Suppliers | 440/4 | €8,581 | €3,617 | -€4,964 | -57.8% |
| Taxes, remuneration and social security | 45 | €50,618 | €63,586 | +€12,968 | +25.6% |
| Taxes | 450/3 | €50,618 | €63,586 | +€12,968 | +25.6% |
| Other amounts payable | 47/48 | €70,931 | €69,871 | -€1,060 | -1.5% |
| Accrued charges and deferred income | 492/3 | €420 | - | -€420 | |
| Non-recurring operating income | 76A | €10,301 | €49,580 | +€39,279 | +381.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,799 | €52,523 | -€41,276 | -44.0% |
| Other operating charges | 640/8 | €4,248 | €3,918 | -€330 | -7.8% |
| Gross operating margin | 9900 | €384,140 | €445,400 | +€61,260 | +15.9% |
| Operating profit (loss) | 9901 | €286,093 | €388,959 | +€102,866 | +36.0% |
| Financial income | 75/76B | €4,964 | €6,731 | +€1,767 | +35.6% |
| Recurring financial income | 75 | €4,964 | €6,731 | +€1,767 | +35.6% |
| Financial charges | 65/66B | €15,589 | €13,060 | -€2,529 | -16.2% |
| Recurring financial charges | 65 | €15,589 | €13,060 | -€2,529 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €275,468 | €382,630 | +€107,162 | +38.9% |
| Income taxes | 67/77 | €88,119 | €115,036 | +€26,917 | +30.5% |
| Profit (loss) for the period | 9904 | €187,349 | €267,594 | +€80,245 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €187,349 | €267,594 | +€80,245 | +42.8% |
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 3 October 2026 via checked.be.