Dentofeo: 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.
Dentofeo
Largest movements
- Cash +€21,870
up €21,870 (+52.2%), from €41,916 to €63,787
mainly Net result for the year (+€78,018) and Depreciation (+€9,766)
- Deferred charges and accrued income +€14,433
up €14,433 (+156.4%), from €9,229 to €23,662
- Current investments +€13,000
up €13,000 (+24.5%), from €53,000 to €66,000
- Tangible fixed assets -€5,749
down €5,749 (-21.2%), from €27,081 to €21,332
- Reserves +€78,018
up €78,018 (+108.3%), from €72,044 to €150,062
- Other debts -€16,741
down €16,741 (-85.0%), from €19,692 to €2,951
- Tax, wage and social debts -€11,098
down €11,098 (-68.8%), from €16,134 to €5,036
- Debts after one year -€6,830
down €6,830 (-50.0%), from €13,661 to €6,830
- Gross operating margin +€33,206
up €33,206 (+43.5%), from €76,345 to €109,550
- Taxes +€6,958
up €6,958 (+51.2%), from €13,601 to €20,559
- Financial income +€1,411
new in 2025: €1,411
- Depreciation +€1,262
up €1,262 (+14.8%), from €8,504 to €9,766
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 | €131,227 | €174,780 | +€43,554 | +33.2% |
| Fixed assets | 21/28 | €27,081 | €21,332 | -€5,749 | -21.2% |
| Tangible fixed assets | 22/27 | €27,081 | €21,332 | -€5,749 | -21.2% |
| Furniture and vehicles | 24 | €27,081 | €21,332 | -€5,749 | -21.2% |
| Current assets | 29/58 | €104,146 | €153,449 | +€49,303 | +47.3% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Current investments | 50/53 | €53,000 | €66,000 | +€13,000 | +24.5% |
| Cash at bank and in hand | 54/58 | €41,916 | €63,787 | +€21,870 | +52.2% |
| Deferred charges and accrued income | 490/1 | €9,229 | €23,662 | +€14,433 | +156.4% |
| Total equity and liabilities | 10/49 | €131,227 | €174,780 | +€43,554 | +33.2% |
| Equity | 10/15 | €75,044 | €153,062 | +€78,018 | +104.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €72,044 | €150,062 | +€78,018 | +108.3% |
| Distributable reserves | 133 | €72,044 | €150,062 | +€78,018 | +108.3% |
| Amounts payable | 17/49 | €56,183 | €21,718 | -€34,465 | -61.3% |
| Amounts payable after more than one year | 17 | €13,661 | €6,830 | -€6,830 | -50.0% |
| Financial debts | 170/4 | €13,661 | €6,830 | -€6,830 | -50.0% |
| Amounts payable within one year | 42/48 | €42,396 | €14,888 | -€27,508 | -64.9% |
| Current portion of amounts payable after more than one year | 42 | €6,548 | €6,830 | +€282 | +4.3% |
| Trade debts | 44 | €23 | €71 | +€48 | +214.1% |
| Suppliers | 440/4 | €23 | €71 | +€48 | +214.1% |
| Taxes, remuneration and social security | 45 | €16,134 | €5,036 | -€11,098 | -68.8% |
| Taxes | 450/3 | €16,134 | €5,036 | -€11,098 | -68.8% |
| Other amounts payable | 47/48 | €19,692 | €2,951 | -€16,741 | -85.0% |
| Accrued charges and deferred income | 492/3 | €126 | €0 | -€126 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,504 | €9,766 | +€1,262 | +14.8% |
| Other operating charges | 640/8 | €1,882 | €1,869 | -€13 | -0.7% |
| Gross operating margin | 9900 | €76,345 | €109,550 | +€33,206 | +43.5% |
| Operating profit (loss) | 9901 | €65,959 | €97,915 | +€31,956 | +48.4% |
| Financial income | 75/76B | - | €1,411 | +€1,411 | |
| Recurring financial income | 75 | - | €1,411 | +€1,411 | |
| Financial charges | 65/66B | €1,145 | €748 | -€396 | -34.6% |
| Recurring financial charges | 65 | €1,145 | €748 | -€396 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €64,814 | €98,578 | +€33,763 | +52.1% |
| Income taxes | 67/77 | €13,601 | €20,559 | +€6,958 | +51.2% |
| Profit (loss) for the period | 9904 | €51,213 | €78,018 | +€26,805 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,213 | €78,018 | +€26,805 | +52.3% |
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 30 September 2026 via checked.be.