ESPACE DENT: 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.
ESPACE DENT
Largest movements
- Cash +€35,398
up €35,398 (+36.5%), from €97,034 to €132,432
mainly Net result for the year (+€36,770) and Depreciation (+€19,107)
- Tangible fixed assets -€11,288
down €11,288 (-24.6%), from €45,815 to €34,527
of which Furniture and vehicles: -€9,968
- Intangible fixed assets -€7,000
down €7,000 (-14.3%), from €49,000 to €42,000
- Receivables within one year +€3,969
new in 2025: €3,969
- Deferred charges and accrued income +€3,772
up €3,772 (+52.0%), from €7,258 to €11,030
- Profit (loss) carried forward +€36,770
up €36,770 (+22.4%), from €163,974 to €200,744
- Other debts -€9,076
down €9,076 (-31.2%), from €29,095 to €20,019
- Tax, wage and social debts -€2,691
no longer reported in 2025 (was €2,691)
- Gross operating margin -€24,759
down €24,759 (-27.1%), from €91,413 to €66,654
- Taxes -€4,660
down €4,660 (-31.7%), from €14,691 to €10,031
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 | €199,107 | €223,958 | +€24,851 | +12.5% |
| Fixed assets | 21/28 | €94,815 | €76,527 | -€18,288 | -19.3% |
| Intangible fixed assets | 21 | €49,000 | €42,000 | -€7,000 | -14.3% |
| Tangible fixed assets | 22/27 | €45,815 | €34,527 | -€11,288 | -24.6% |
| Plant, machinery and equipment | 23 | €3,223 | €2,773 | -€450 | -14.0% |
| Furniture and vehicles | 24 | €35,038 | €25,070 | -€9,968 | -28.4% |
| Other tangible fixed assets | 26 | €7,554 | €6,684 | -€870 | -11.5% |
| Current assets | 29/58 | €104,292 | €147,431 | +€43,139 | +41.4% |
| Amounts receivable within one year | 40/41 | - | €3,969 | +€3,969 | |
| Other amounts receivable | 41 | - | €3,969 | +€3,969 | |
| Cash at bank and in hand | 54/58 | €97,034 | €132,432 | +€35,398 | +36.5% |
| Deferred charges and accrued income | 490/1 | €7,258 | €11,030 | +€3,772 | +52.0% |
| Total equity and liabilities | 10/49 | €199,107 | €223,958 | +€24,851 | +12.5% |
| Equity | 10/15 | €165,974 | €202,744 | +€36,770 | +22.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,974 | €200,744 | +€36,770 | +22.4% |
| Amounts payable | 17/49 | €33,133 | €21,214 | -€11,919 | -36.0% |
| Amounts payable within one year | 42/48 | €33,133 | €21,214 | -€11,919 | -36.0% |
| Trade debts | 44 | €1,347 | €1,195 | -€152 | -11.3% |
| Suppliers | 440/4 | €1,347 | €1,195 | -€152 | -11.3% |
| Taxes, remuneration and social security | 45 | €2,691 | - | -€2,691 | |
| Taxes | 450/3 | €2,691 | - | -€2,691 | |
| Other amounts payable | 47/48 | €29,095 | €20,019 | -€9,076 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,780 | €19,107 | -€673 | -3.4% |
| Other operating charges | 640/8 | €1,291 | €698 | -€593 | -46.0% |
| Gross operating margin | 9900 | €91,413 | €66,654 | -€24,759 | -27.1% |
| Operating profit (loss) | 9901 | €70,342 | €46,849 | -€23,493 | -33.4% |
| Financial charges | 65/66B | €47 | €48 | +€2 | +3.2% |
| Recurring financial charges | 65 | €47 | €48 | +€2 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €70,295 | €46,801 | -€23,494 | -33.4% |
| Income taxes | 67/77 | €14,691 | €10,031 | -€4,660 | -31.7% |
| Profit (loss) for the period | 9904 | €55,604 | €36,770 | -€18,835 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,604 | €36,770 | -€18,835 | -33.9% |
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 7 October 2026 via checked.be.