SDR 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.
SDR DENT
Largest movements
- Cash +€14,221
up €14,221 (+21.4%), from €66,515 to €80,736
mainly Net result for the year (+€24,691) and Tax, wage and social debts (+€8,658)
- Receivables after one year +€12,000
up €12,000 (+342.9%), from €3,500 to €15,500
- Receivables within one year +€4,648
up €4,648 (+62.4%), from €7,450 to €12,098
- Tangible fixed assets +€3,094
new in 2025: €3,094
of which Furniture and vehicles: +€1,688
- Reserves +€24,691
up €24,691 (+45.0%), from €54,881 to €79,572
- Tax, wage and social debts +€8,658
up €8,658 (+49.9%), from €17,357 to €26,015
- Gross operating margin -€37,943
down €37,943 (-50.0%), from €75,932 to €37,989
- Taxes -€8,699
down €8,699 (-50.1%), from €17,357 to €8,658
- Other operating charges +€789
up €789 (+21.8%), from €3,616 to €4,405
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 | €77,757 | €111,428 | +€33,671 | +43.3% |
| Fixed assets | 21/28 | - | €3,094 | +€3,094 | |
| Tangible fixed assets | 22/27 | - | €3,094 | +€3,094 | |
| Plant, machinery and equipment | 23 | - | €1,406 | +€1,406 | |
| Furniture and vehicles | 24 | - | €1,688 | +€1,688 | |
| Current assets | 29/58 | €77,757 | €108,334 | +€30,577 | +39.3% |
| Amounts receivable after more than one year | 29 | €3,500 | €15,500 | +€12,000 | +342.9% |
| Other amounts receivable | 291 | €3,500 | €15,500 | +€12,000 | +342.9% |
| Amounts receivable within one year | 40/41 | €7,450 | €12,098 | +€4,648 | +62.4% |
| Trade receivables | 40 | €7,450 | €12,098 | +€4,648 | +62.4% |
| Cash at bank and in hand | 54/58 | €66,515 | €80,736 | +€14,221 | +21.4% |
| Deferred charges and accrued income | 490/1 | €292 | - | -€292 | |
| Total equity and liabilities | 10/49 | €77,757 | €111,428 | +€33,671 | +43.3% |
| Equity | 10/15 | €59,881 | €84,572 | +€24,691 | +41.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €54,881 | €79,572 | +€24,691 | +45.0% |
| Distributable reserves | 133 | €54,881 | €79,572 | +€24,691 | +45.0% |
| Amounts payable | 17/49 | €17,876 | €26,856 | +€8,979 | +50.2% |
| Amounts payable within one year | 42/48 | €17,876 | €26,856 | +€8,979 | +50.2% |
| Trade debts | 44 | €140 | - | -€140 | |
| Suppliers | 440/4 | €140 | - | -€140 | |
| Taxes, remuneration and social security | 45 | €17,357 | €26,015 | +€8,658 | +49.9% |
| Taxes | 450/3 | €17,357 | €26,015 | +€8,658 | +49.9% |
| Other amounts payable | 47/48 | €379 | €841 | +€462 | +121.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €418 | +€418 | |
| Other operating charges | 640/8 | €3,616 | €4,405 | +€789 | +21.8% |
| Gross operating margin | 9900 | €75,932 | €37,989 | -€37,943 | -50.0% |
| Operating profit (loss) | 9901 | €72,316 | €33,166 | -€39,150 | -54.1% |
| Financial income | 75/76B | €53 | €285 | +€233 | +442.9% |
| Recurring financial income | 75 | €53 | €285 | +€233 | +442.9% |
| Financial charges | 65/66B | €131 | €101 | -€30 | -22.5% |
| Recurring financial charges | 65 | €131 | €101 | -€30 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €72,238 | €33,349 | -€38,888 | -53.8% |
| Income taxes | 67/77 | €17,357 | €8,658 | -€8,699 | -50.1% |
| Profit (loss) for the period | 9904 | €54,881 | €24,691 | -€30,189 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,881 | €24,691 | -€30,189 | -55.0% |
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 2 October 2026 via checked.be.