DENTISA: 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.
DENTISA
Largest movements
- Cash +€25,538
up €25,538 (+35.1%), from €72,838 to €98,376
mainly Other debts (+€45,219) and Net result for the year (+€34,913)
- Receivables within one year +€3,659
up €3,659 (+18.5%), from €19,757 to €23,416
of which Other amounts receivable: +€1,988
- Deferred charges and accrued income +€2,299
up €2,299 (+8.1%), from €28,316 to €30,615
- Tangible fixed assets -€1,686
down €1,686 (-16.7%), from €10,097 to €8,412
of which Furniture and vehicles: -€1,885
- Other debts +€45,219
new in 2025: €45,219
- Reserves -€10,307
down €10,307 (-12.4%), from €82,974 to €72,667
- Tax, wage and social debts -€4,998
down €4,998 (-27.6%), from €18,114 to €13,115
- Gross operating margin +€23,409
up €23,409 (+69.5%), from €33,691 to €57,100
- Taxes +€5,889
up €5,889 (+65.3%), from €9,014 to €14,903
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 | €131,008 | €160,819 | +€29,811 | +22.8% |
| Fixed assets | 21/28 | €10,097 | €8,412 | -€1,686 | -16.7% |
| Tangible fixed assets | 22/27 | €10,097 | €8,412 | -€1,686 | -16.7% |
| Plant, machinery and equipment | 23 | €2,894 | €3,094 | +€200 | +6.9% |
| Furniture and vehicles | 24 | €6,253 | €4,368 | -€1,885 | -30.1% |
| Other tangible fixed assets | 26 | €950 | €950 | = | 0.0% |
| Current assets | 29/58 | €120,911 | €152,407 | +€31,496 | +26.0% |
| Amounts receivable within one year | 40/41 | €19,757 | €23,416 | +€3,659 | +18.5% |
| Trade receivables | 40 | €3,699 | €5,370 | +€1,671 | +45.2% |
| Other amounts receivable | 41 | €16,059 | €18,046 | +€1,988 | +12.4% |
| Cash at bank and in hand | 54/58 | €72,838 | €98,376 | +€25,538 | +35.1% |
| Deferred charges and accrued income | 490/1 | €28,316 | €30,615 | +€2,299 | +8.1% |
| Total equity and liabilities | 10/49 | €131,008 | €160,819 | +€29,811 | +22.8% |
| Equity | 10/15 | €109,816 | €99,509 | -€10,307 | -9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €82,974 | €72,667 | -€10,307 | -12.4% |
| Distributable reserves | 133 | €82,974 | €72,667 | -€10,307 | -12.4% |
| Profit (loss) carried forward | 14 | €14,442 | €14,442 | = | 0.0% |
| Amounts payable | 17/49 | €21,192 | €61,309 | +€40,117 | +189.3% |
| Amounts payable within one year | 42/48 | €19,843 | €59,584 | +€39,741 | +200.3% |
| Trade debts | 44 | €1,729 | €1,250 | -€480 | -27.7% |
| Suppliers | 440/4 | €1,729 | €1,250 | -€480 | -27.7% |
| Taxes, remuneration and social security | 45 | €18,114 | €13,115 | -€4,998 | -27.6% |
| Taxes | 450/3 | €18,114 | €13,115 | -€4,998 | -27.6% |
| Other amounts payable | 47/48 | - | €45,219 | +€45,219 | |
| Accrued charges and deferred income | 492/3 | €1,349 | €1,725 | +€376 | +27.9% |
| Non-recurring operating income | 76A | €517 | €144 | -€373 | -72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,097 | €6,466 | +€369 | +6.0% |
| Other operating charges | 640/8 | €750 | €320 | -€430 | -57.4% |
| Non-recurring operating charges | 66A | €1,004 | €1,359 | +€354 | +35.3% |
| Gross operating margin | 9900 | €33,691 | €57,100 | +€23,409 | +69.5% |
| Operating profit (loss) | 9901 | €25,839 | €48,955 | +€23,116 | +89.5% |
| Financial income | 75/76B | €745 | €1,075 | +€330 | +44.4% |
| Recurring financial income | 75 | €745 | €1,075 | +€330 | +44.4% |
| Financial charges | 65/66B | €35 | €214 | +€180 | +517.4% |
| Recurring financial charges | 65 | €35 | €214 | +€180 | +517.4% |
| Profit (loss) for the period before taxes | 9903 | €26,549 | €49,816 | +€23,267 | +87.6% |
| Income taxes | 67/77 | €9,014 | €14,903 | +€5,889 | +65.3% |
| Profit (loss) for the period | 9904 | €17,535 | €34,913 | +€17,377 | +99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,535 | €34,913 | +€17,377 | +99.1% |
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 4 October 2026 via checked.be.