NB 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.
NB DENT
Largest movements
- Current investments +€160,000
new in 2025: €160,000
- Receivables after one year -€75,000
no longer reported in 2025 (was €75,000)
- Cash -€62,001
down €62,001 (-78.4%), from €79,047 to €17,046
mainly Contributions, distributions and other (-€320,000) and Current investments (-€160,000)
- Receivables within one year -€46,720
down €46,720 (-65.3%), from €71,565 to €24,845
of which Other amounts receivable: -€54,172
- Deferred charges and accrued income -€7,648
no longer reported in 2025 (was €7,648)
- Reserves -€236,577
down €236,577 (-98.7%), from €239,734 to €3,157
- Other debts +€150,610
up €150,610 (+6954.7%), from €2,166 to €152,775
- Tax, wage and social debts +€48,000
new in 2025: €48,000
- Trade debts +€3,675
up €3,675 (+91.0%), from €4,039 to €7,714
- Gross operating margin +€22,265
up €22,265 (+24.5%), from €91,024 to €113,289
- Taxes +€11,172
up €11,172 (+60.7%), from €18,410 to €29,583
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 | €247,939 | €213,647 | -€34,292 | -13.8% |
| Fixed assets | 21/28 | €14,679 | €11,756 | -€2,923 | -19.9% |
| Tangible fixed assets | 22/27 | €14,679 | €11,756 | -€2,923 | -19.9% |
| Plant, machinery and equipment | 23 | €1,401 | - | -€1,401 | |
| Furniture and vehicles | 24 | €13,278 | €11,756 | -€1,522 | -11.5% |
| Current assets | 29/58 | €233,260 | €201,891 | -€31,369 | -13.4% |
| Amounts receivable after more than one year | 29 | €75,000 | - | -€75,000 | |
| Other amounts receivable | 291 | €75,000 | - | -€75,000 | |
| Amounts receivable within one year | 40/41 | €71,565 | €24,845 | -€46,720 | -65.3% |
| Trade receivables | 40 | €1,975 | €9,428 | +€7,453 | +377.3% |
| Other amounts receivable | 41 | €69,590 | €15,417 | -€54,172 | -77.8% |
| Current investments | 50/53 | - | €160,000 | +€160,000 | |
| Cash at bank and in hand | 54/58 | €79,047 | €17,046 | -€62,001 | -78.4% |
| Deferred charges and accrued income | 490/1 | €7,648 | - | -€7,648 | |
| Total equity and liabilities | 10/49 | €247,939 | €213,647 | -€34,292 | -13.8% |
| Equity | 10/15 | €241,734 | €5,157 | -€236,577 | -97.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €239,734 | €3,157 | -€236,577 | -98.7% |
| Distributable reserves | 133 | €239,734 | €3,157 | -€236,577 | -98.7% |
| Amounts payable | 17/49 | €6,205 | €208,490 | +€202,285 | +3260.0% |
| Amounts payable within one year | 42/48 | €6,205 | €208,490 | +€202,285 | +3260.0% |
| Trade debts | 44 | €4,039 | €7,714 | +€3,675 | +91.0% |
| Suppliers | 440/4 | €4,039 | €7,714 | +€3,675 | +91.0% |
| Taxes, remuneration and social security | 45 | - | €48,000 | +€48,000 | |
| Taxes | 450/3 | - | €48,000 | +€48,000 | |
| Other amounts payable | 47/48 | €2,166 | €152,775 | +€150,610 | +6954.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,138 | €2,923 | -€215 | -6.9% |
| Other operating charges | 640/8 | €1,201 | €1,151 | -€51 | -4.2% |
| Gross operating margin | 9900 | €91,024 | €113,289 | +€22,265 | +24.5% |
| Operating profit (loss) | 9901 | €86,685 | €109,215 | +€22,531 | +26.0% |
| Financial income | 75/76B | €2,848 | €3,950 | +€1,102 | +38.7% |
| Recurring financial income | 75 | €2,848 | €3,950 | +€1,102 | +38.7% |
| Financial charges | 65/66B | €159 | €160 | +€0 | +0.1% |
| Recurring financial charges | 65 | €159 | €160 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €89,373 | €113,006 | +€23,633 | +26.4% |
| Income taxes | 67/77 | €18,410 | €29,583 | +€11,172 | +60.7% |
| Profit (loss) for the period | 9904 | €70,963 | €83,423 | +€12,460 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,963 | €83,423 | +€12,460 | +17.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.