TEK 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.
TEK DENT
Largest movements
- Current investments +€171,963
new in 2025: €171,963
- Tangible fixed assets -€170,461
no longer reported in 2025 (was €170,461)
- Receivables after one year -€50,042
no longer reported in 2025 (was €50,042)
- Receivables within one year +€43,351
new in 2025: €43,351
- Cash -€5,917
no longer reported in 2025 (was €5,917)
mainly Current investments (-€171,963) and Contributions, distributions and other (-€121,236)
- Other debts +€121,237
new in 2025: €121,237
- Reserves -€104,949
down €104,949 (-69.1%), from €151,889 to €46,940
of which Distributable reserves: -€104,949
- Debts after one year -€63,872
no longer reported in 2025 (was €63,872)
- Profit (loss) carried forward +€25,187
no longer reported in 2025 (was -€25,187)
- Trade debts +€15,811
up €15,811 (+345.5%), from €4,576 to €20,387
- Financial income +€69,117
up €69,117 (+16378.5%), from €422 to €69,539
of which Non-recurring financial income: +€69,539
- Gross operating margin -€22,919
down €22,919, from €9,095 to -€13,824
- Taxes +€8,151
new in 2025: €8,151
- Depreciation -€6,265
no longer reported in 2025 (was €6,265)
- Financial charges +€923
up €923 (+28.8%), from €3,210 to €4,133
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 | €229,516 | €215,314 | -€14,202 | -6.2% |
| Fixed assets | 21/28 | €170,461 | - | -€170,461 | |
| Tangible fixed assets | 22/27 | €170,461 | - | -€170,461 | |
| Land and buildings | 22 | €170,461 | - | -€170,461 | |
| Current assets | 29/58 | €59,055 | €215,314 | +€156,259 | +264.6% |
| Amounts receivable after more than one year | 29 | €50,042 | - | -€50,042 | |
| Trade receivables | 290 | €50,042 | - | -€50,042 | |
| Amounts receivable within one year | 40/41 | - | €43,351 | +€43,351 | |
| Other amounts receivable | 41 | - | €43,351 | +€43,351 | |
| Current investments | 50/53 | - | €171,963 | +€171,963 | |
| Cash at bank and in hand | 54/58 | €5,917 | - | -€5,917 | |
| Deferred charges and accrued income | 490/1 | €3,096 | - | -€3,096 | |
| Total equity and liabilities | 10/49 | €229,516 | €215,314 | -€14,202 | -6.2% |
| Equity | 10/15 | €145,302 | €65,540 | -€79,762 | -54.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,889 | €46,940 | -€104,949 | -69.1% |
| 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 | €150,029 | €45,080 | -€104,949 | -70.0% |
| Profit (loss) carried forward | 14 | -€25,187 | - | +€25,187 | |
| Amounts payable | 17/49 | €84,214 | €149,774 | +€65,560 | +77.8% |
| Amounts payable after more than one year | 17 | €63,872 | - | -€63,872 | |
| Financial debts | 170/4 | €63,872 | - | -€63,872 | |
| Amounts payable within one year | 42/48 | €20,342 | €149,774 | +€129,432 | +636.3% |
| Current portion of amounts payable after more than one year | 42 | €15,766 | - | -€15,766 | |
| Trade debts | 44 | €4,576 | €20,387 | +€15,811 | +345.5% |
| Suppliers | 440/4 | €4,576 | €20,387 | +€15,811 | +345.5% |
| Taxes, remuneration and social security | 45 | - | €8,151 | +€8,151 | |
| Taxes | 450/3 | - | €8,151 | +€8,151 | |
| Other amounts payable | 47/48 | - | €121,237 | +€121,237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,265 | - | -€6,265 | |
| Other operating charges | 640/8 | €1,096 | €1,956 | +€860 | +78.5% |
| Gross operating margin | 9900 | €9,095 | -€13,824 | -€22,919 | |
| Operating profit (loss) | 9901 | €1,734 | -€15,780 | -€17,514 | |
| Financial income | 75/76B | €422 | €69,539 | +€69,117 | +16378.5% |
| Recurring financial income | 75 | €422 | €69,539 | +€69,117 | +16378.5% |
| Non-recurring financial income | 76B | - | €69,539 | +€69,539 | |
| Financial charges | 65/66B | €3,210 | €4,133 | +€923 | +28.8% |
| Recurring financial charges | 65 | €3,210 | €4,133 | +€923 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,054 | €49,626 | +€50,680 | |
| Income taxes | 67/77 | - | €8,151 | +€8,151 | |
| Profit (loss) for the period | 9904 | -€1,054 | €41,475 | +€42,529 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,054 | €41,475 | +€42,529 |
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 5 October 2026 via checked.be.