DENTABEL: 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.
DENTABEL
Largest movements
- Cash +€155,450
up €155,450 (+117%), from €133,125 to €288,575
mainly Net result for the year (+€173,597) and Tax, wage and social debts (+€55,885)
- Receivables within one year +€51,333
up €51,333 (+437%), from €11,739 to €63,073
of which Other amounts receivable: +€47,858
- Tangible fixed assets -€14,604
down €14,604 (-5.8%), from €249,942 to €235,338
of which Land and buildings: -€14,193
- Reserves +€170,000
up €170,000 (+71.7%), from €236,938 to €406,938
- Tax, wage and social debts +€55,885
up €55,885 (+352%), from €15,855 to €71,739
of which Taxes: +€55,585
- Debts after one year -€26,636
down €26,636 (-40.7%), from €65,475 to €38,839
- Current portion of long-term debt -€10,238
down €10,238 (-27.8%), from €36,873 to €26,636
- Gross operating margin +€156,435
up €156,435 (+84.4%), from €185,384 to €341,819
- Taxes +€53,578
up €53,578 (+216%), from €24,856 to €78,434
- Other operating charges -€6,757
down €6,757 (-48.8%), from €13,860 to €7,103
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.
Derived cash bridge
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 | €403,220 | €592,297 | +€189,078 | +46.9% |
| Fixed assets | 21/28 | €249,942 | €235,338 | -€14,604 | -5.8% |
| Tangible fixed assets | 22/27 | €249,942 | €235,338 | -€14,604 | -5.8% |
| Land and buildings | 22 | €249,531 | €235,338 | -€14,193 | -5.7% |
| Plant, machinery and equipment | 23 | €411 | - | -€411 | |
| Current assets | 29/58 | €153,277 | €356,959 | +€203,682 | +133% |
| Stocks and contracts in progress | 3 | €5,000 | €3,000 | -€2,000 | -40.0% |
| Stocks | 30/36 | €5,000 | €3,000 | -€2,000 | -40.0% |
| Amounts receivable within one year | 40/41 | €11,739 | €63,073 | +€51,333 | +437% |
| Trade receivables | 40 | €985 | €4,460 | +€3,475 | +353% |
| Other amounts receivable | 41 | €10,754 | €58,613 | +€47,858 | +445% |
| Cash at bank and in hand | 54/58 | €133,125 | €288,575 | +€155,450 | +117% |
| Deferred charges and accrued income | 490/1 | €3,413 | €2,312 | -€1,101 | -32.3% |
| Total equity and liabilities | 10/49 | €403,220 | €592,297 | +€189,078 | +46.9% |
| Equity | 10/15 | €249,477 | €423,074 | +€173,597 | +69.6% |
| Contributions | 10/11 | €12,475 | €12,475 | = | 0.0% |
| Contributions outside capital | 11 | €12,475 | €12,475 | = | 0.0% |
| Other | 1109/19 | €12,475 | €12,475 | = | 0.0% |
| Reserves | 13 | €236,938 | €406,938 | +€170,000 | +71.7% |
| Distributable reserves | 133 | €236,938 | €406,938 | +€170,000 | +71.7% |
| Profit (loss) carried forward | 14 | €63 | €3,660 | +€3,597 | +5,693% |
| Amounts payable | 17/49 | €153,743 | €169,224 | +€15,481 | +10.1% |
| Amounts payable after more than one year | 17 | €65,475 | €38,839 | -€26,636 | -40.7% |
| Financial debts | 170/4 | €65,475 | €38,839 | -€26,636 | -40.7% |
| Amounts payable within one year | 42/48 | €88,268 | €130,385 | +€42,117 | +47.7% |
| Current portion of amounts payable after more than one year | 42 | €36,873 | €26,636 | -€10,238 | -27.8% |
| Trade debts | 44 | €35,540 | €32,009 | -€3,531 | -9.9% |
| Suppliers | 440/4 | €35,540 | €32,009 | -€3,531 | -9.9% |
| Taxes, remuneration and social security | 45 | €15,855 | €71,739 | +€55,885 | +352% |
| Taxes | 450/3 | €7,525 | €63,110 | +€55,585 | +739% |
| Remuneration and social security | 454/9 | €8,329 | €8,630 | +€300 | +3.6% |
| Remuneration, social security and pensions | 62 | €66,069 | €67,593 | +€1,524 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,747 | €14,604 | -€3,142 | -17.7% |
| Other operating charges | 640/8 | €13,860 | €7,103 | -€6,757 | -48.8% |
| Gross operating margin | 9900 | €185,384 | €341,819 | +€156,435 | +84.4% |
| Operating profit (loss) | 9901 | €87,707 | €252,519 | +€164,811 | +188% |
| Financial income | 75/76B | €1,271 | €1,984 | +€713 | +56.1% |
| Recurring financial income | 75 | €1,271 | €1,984 | +€713 | +56.1% |
| Financial charges | 65/66B | €3,459 | €2,472 | -€988 | -28.5% |
| Recurring financial charges | 65 | €3,459 | €2,472 | -€988 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €85,520 | €252,031 | +€166,512 | +195% |
| Income taxes | 67/77 | €24,856 | €78,434 | +€53,578 | +216% |
| Profit (loss) for the period | 9904 | €60,663 | €173,597 | +€112,934 | +186% |
| Profit (loss) for the period to be appropriated | 9905 | €60,663 | €173,597 | +€112,934 | +186% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.