ONLY DENT: 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.
ONLY DENT
Largest movements
- Tangible fixed assets +€111,892
up €111,892 (+62.1%), from €180,284 to €292,176
of which Land and buildings: +€83,802
- Receivables within one year +€69,729
up €69,729 (+18.5%), from €377,507 to €447,236
of which Trade receivables: +€41,983
- Cash -€53,867
down €53,867 (-5.1%), from €1.1m to €1.0m
mainly Investment in fixed assets (net) (-€196,271) and Tax, wage and social debts (-€70,948)
- Intangible fixed assets -€24,442
down €24,442 (-24.0%), from €101,749 to €77,307
- Profit (loss) carried forward +€179,360
up €179,360 (+46.7%), from €383,719 to €563,079
- Tax, wage and social debts -€70,948
down €70,948 (-92.2%), from €76,948 to €6,000
- Gross operating margin -€208,746
down €208,746 (-36.7%), from €568,946 to €360,200
- Taxes -€73,198
down €73,198 (-49.4%), from €148,198 to €75,000
- Other operating charges -€52,824
down €52,824 (-93.5%), from €56,487 to €3,663
- Depreciation +€34,231
up €34,231 (+45.9%), from €74,590 to €108,821
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 | €1,798,352 | €1,889,991 | +€91,639 | +5.1% |
| Fixed assets | 21/28 | €282,033 | €369,483 | +€87,450 | +31.0% |
| Intangible fixed assets | 21 | €101,749 | €77,307 | -€24,442 | -24.0% |
| Tangible fixed assets | 22/27 | €180,284 | €292,176 | +€111,892 | +62.1% |
| Land and buildings | 22 | - | €83,802 | +€83,802 | |
| Furniture and vehicles | 24 | €180,284 | €203,828 | +€23,544 | +13.1% |
| Other tangible fixed assets | 26 | - | €4,546 | +€4,546 | |
| Current assets | 29/58 | €1,516,318 | €1,520,508 | +€4,190 | +0.3% |
| Amounts receivable within one year | 40/41 | €377,507 | €447,236 | +€69,729 | +18.5% |
| Trade receivables | 40 | €271,705 | €313,688 | +€41,983 | +15.5% |
| Other amounts receivable | 41 | €105,802 | €133,548 | +€27,746 | +26.2% |
| Current investments | 50/53 | €63,502 | €63,502 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €1,060,125 | €1,006,258 | -€53,867 | -5.1% |
| Deferred charges and accrued income | 490/1 | €15,185 | €3,512 | -€11,673 | -76.9% |
| Total equity and liabilities | 10/49 | €1,798,352 | €1,889,991 | +€91,639 | +5.1% |
| Equity | 10/15 | €1,694,179 | €1,873,539 | +€179,360 | +10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,291,860 | €1,291,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,290,000 | €1,290,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €383,719 | €563,079 | +€179,360 | +46.7% |
| Amounts payable | 17/49 | €104,173 | €16,452 | -€87,721 | -84.2% |
| Amounts payable after more than one year | 17 | €4,649 | - | -€4,649 | |
| Financial debts | 170/4 | €4,649 | - | -€4,649 | |
| Amounts payable within one year | 42/48 | €99,523 | €16,452 | -€83,071 | -83.5% |
| Current portion of amounts payable after more than one year | 42 | €19,487 | €4,647 | -€14,840 | -76.2% |
| Trade debts | 44 | €3,088 | €5,805 | +€2,717 | +88.0% |
| Suppliers | 440/4 | €3,088 | €5,805 | +€2,717 | +88.0% |
| Taxes, remuneration and social security | 45 | €76,948 | €6,000 | -€70,948 | -92.2% |
| Taxes | 450/3 | €76,948 | €6,000 | -€70,948 | -92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,590 | €108,821 | +€34,231 | +45.9% |
| Other operating charges | 640/8 | €56,487 | €3,663 | -€52,824 | -93.5% |
| Gross operating margin | 9900 | €568,946 | €360,200 | -€208,746 | -36.7% |
| Operating profit (loss) | 9901 | €437,869 | €247,716 | -€190,153 | -43.4% |
| Financial income | 75/76B | €5,197 | €7,092 | +€1,895 | +36.5% |
| Recurring financial income | 75 | €5,197 | €7,092 | +€1,895 | +36.5% |
| Financial charges | 65/66B | €1,764 | €448 | -€1,316 | -74.6% |
| Recurring financial charges | 65 | €1,764 | €448 | -€1,316 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | €441,302 | €254,360 | -€186,942 | -42.4% |
| Income taxes | 67/77 | €148,198 | €75,000 | -€73,198 | -49.4% |
| Profit (loss) for the period | 9904 | €293,104 | €179,360 | -€113,744 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €293,104 | €179,360 | -€113,744 | -38.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.