ENDODENT: 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.
ENDODENT
Largest movements
- Cash -€50,998
down €50,998 (-52.6%), from €96,927 to €45,929
mainly Contributions, distributions and other (-€119,409) and Receivables within one year (-€23,772)
- Receivables within one year +€23,772
up €23,772 (+28.1%), from €84,632 to €108,404
of which Other amounts receivable: +€12,609
- Deferred charges and accrued income +€16,266
up €16,266 (+288.7%), from €5,635 to €21,901
- Tangible fixed assets +€11,625
up €11,625 (+144.0%), from €8,072 to €19,696
of which Plant, machinery and equipment: +€16,213
- Tax, wage and social debts +€3,350
up €3,350, from €0 to €3,350
- Gross operating margin +€16,346
up €16,346 (+11.3%), from €144,067 to €160,413
- Taxes +€2,189
up €2,189 (+7.1%), from €31,007 to €33,196
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 | €195,266 | €195,931 | +€665 | +0.3% |
| Fixed assets | 21/28 | €8,072 | €19,696 | +€11,625 | +144.0% |
| Tangible fixed assets | 22/27 | €8,072 | €19,696 | +€11,625 | +144.0% |
| Plant, machinery and equipment | 23 | €116 | €16,330 | +€16,213 | +13935.1% |
| Furniture and vehicles | 24 | €7,955 | €3,367 | -€4,589 | -57.7% |
| Current assets | 29/58 | €187,194 | €176,234 | -€10,960 | -5.9% |
| Amounts receivable within one year | 40/41 | €84,632 | €108,404 | +€23,772 | +28.1% |
| Trade receivables | 40 | €15,622 | €26,785 | +€11,163 | +71.5% |
| Other amounts receivable | 41 | €69,010 | €81,619 | +€12,609 | +18.3% |
| Cash at bank and in hand | 54/58 | €96,927 | €45,929 | -€50,998 | -52.6% |
| Deferred charges and accrued income | 490/1 | €5,635 | €21,901 | +€16,266 | +288.7% |
| Total equity and liabilities | 10/49 | €195,266 | €195,931 | +€665 | +0.3% |
| Equity | 10/15 | €20,900 | €20,900 | = | 0.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €174,366 | €175,031 | +€665 | +0.4% |
| Amounts payable after more than one year | 17 | €42,500 | €40,900 | -€1,600 | -3.8% |
| Other amounts payable | 178/9 | €42,500 | €40,900 | -€1,600 | -3.8% |
| Amounts payable within one year | 42/48 | €131,866 | €134,131 | +€2,265 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €11,866 | €9,998 | -€1,869 | -15.7% |
| Trade debts | 44 | €1,233 | €1,307 | +€74 | +6.0% |
| Suppliers | 440/4 | €1,233 | €1,307 | +€74 | +6.0% |
| Taxes, remuneration and social security | 45 | €0 | €3,350 | +€3,350 | |
| Taxes | 450/3 | €0 | €3,350 | +€3,350 | |
| Other amounts payable | 47/48 | €118,766 | €119,477 | +€710 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,348 | €5,098 | -€250 | -4.7% |
| Other operating charges | 640/8 | €1,023 | €2,127 | +€1,105 | +108.0% |
| Gross operating margin | 9900 | €144,067 | €160,413 | +€16,346 | +11.3% |
| Operating profit (loss) | 9901 | €137,696 | €153,188 | +€15,492 | +11.3% |
| Financial income | 75/76B | €138 | €208 | +€70 | +50.8% |
| Recurring financial income | 75 | €138 | €208 | +€70 | +50.8% |
| Financial charges | 65/66B | €1,038 | €791 | -€247 | -23.8% |
| Recurring financial charges | 65 | €1,038 | €791 | -€247 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €136,796 | €152,605 | +€15,809 | +11.6% |
| Income taxes | 67/77 | €31,007 | €33,196 | +€2,189 | +7.1% |
| Profit (loss) for the period | 9904 | €105,789 | €119,409 | +€13,620 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €105,789 | €119,409 | +€13,620 | +12.9% |
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 12 October 2026 via checked.be.