GA 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.
GA DENT
Largest movements
- Cash +€10,262
up €10,262 (+15.5%), from €66,399 to €76,661
mainly Other debts (+€13,209) and Depreciation (+€12,123)
- Tangible fixed assets -€8,793
down €8,793 (-21.2%), from €41,419 to €32,626
of which Furniture and vehicles: -€6,851
- Receivables within one year +€3,834
up €3,834 (+15.2%), from €25,302 to €29,135
of which Trade receivables: +€3,829
- Other debts +€13,209
up €13,209 (+27.4%), from €48,183 to €61,392
- Profit (loss) carried forward +€9,438
up €9,438 (+22.9%), from €41,172 to €50,610
- Debts after one year -€8,043
down €8,043 (-71.7%), from €11,216 to €3,174
- Trade debts -€5,102
down €5,102 (-51.8%), from €9,847 to €4,745
- Current portion of long-term debt -€3,587
down €3,587 (-30.0%), from €11,937 to €8,351
- Gross operating margin -€9,917
down €9,917 (-27.4%), from €36,224 to €26,307
- Taxes -€1,852
down €1,852 (-40.7%), from €4,548 to €2,696
- Financial charges -€603
down €603 (-36.4%), from €1,657 to €1,053
- Other operating charges +€419
up €419 (+72.6%), from €577 to €996
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 | €133,119 | €139,764 | +€6,644 | +5.0% |
| Fixed assets | 21/28 | €41,419 | €32,626 | -€8,793 | -21.2% |
| Tangible fixed assets | 22/27 | €41,419 | €32,626 | -€8,793 | -21.2% |
| Plant, machinery and equipment | 23 | €13,524 | €8,821 | -€4,702 | -34.8% |
| Furniture and vehicles | 24 | €23,979 | €17,128 | -€6,851 | -28.6% |
| Other tangible fixed assets | 26 | €3,917 | €6,677 | +€2,760 | +70.5% |
| Current assets | 29/58 | €91,700 | €107,138 | +€15,438 | +16.8% |
| Amounts receivable within one year | 40/41 | €25,302 | €29,135 | +€3,834 | +15.2% |
| Trade receivables | 40 | €25,302 | €29,131 | +€3,829 | +15.1% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €66,399 | €76,661 | +€10,262 | +15.5% |
| Deferred charges and accrued income | 490/1 | - | €1,342 | +€1,342 | |
| Total equity and liabilities | 10/49 | €133,119 | €139,764 | +€6,644 | +5.0% |
| Equity | 10/15 | €46,172 | €55,610 | +€9,438 | +20.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,172 | €50,610 | +€9,438 | +22.9% |
| Amounts payable | 17/49 | €86,947 | €84,154 | -€2,794 | -3.2% |
| Amounts payable after more than one year | 17 | €11,216 | €3,174 | -€8,043 | -71.7% |
| Financial debts | 170/4 | €11,216 | €3,174 | -€8,043 | -71.7% |
| Amounts payable within one year | 42/48 | €75,731 | €80,980 | +€5,249 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €11,937 | €8,351 | -€3,587 | -30.0% |
| Trade debts | 44 | €9,847 | €4,745 | -€5,102 | -51.8% |
| Suppliers | 440/4 | €9,847 | €4,745 | -€5,102 | -51.8% |
| Taxes, remuneration and social security | 45 | €5,764 | €6,493 | +€728 | +12.6% |
| Taxes | 450/3 | €5,764 | €6,493 | +€728 | +12.6% |
| Other amounts payable | 47/48 | €48,183 | €61,392 | +€13,209 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,949 | €12,123 | +€175 | +1.5% |
| Other operating charges | 640/8 | €577 | €996 | +€419 | +72.6% |
| Gross operating margin | 9900 | €36,224 | €26,307 | -€9,917 | -27.4% |
| Operating profit (loss) | 9901 | €23,698 | €13,187 | -€10,511 | -44.4% |
| Financial charges | 65/66B | €1,657 | €1,053 | -€603 | -36.4% |
| Recurring financial charges | 65 | €1,657 | €1,053 | -€603 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €22,041 | €12,134 | -€9,907 | -44.9% |
| Income taxes | 67/77 | €4,548 | €2,696 | -€1,852 | -40.7% |
| Profit (loss) for the period | 9904 | €17,493 | €9,438 | -€8,055 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,493 | €9,438 | -€8,055 | -46.0% |
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 6 October 2026 via checked.be.