DENTAURUS BE: 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.
DENTAURUS BE
Largest movements
- Cash +€56,053
up €56,053 (+1,868%), from €3,000 to €59,053
mainly Net result for the year (+€46,786) and Tax, wage and social debts (+€14,778)
- Receivables within one year +€6,950
new in 2025: €6,950
- Profit (loss) carried forward +€46,786
up €46,786, from -€2,453 to €44,333
- Tax, wage and social debts +€14,778
new in 2025: €14,778
- Other debts +€2,213
up €2,213 (+232%), from €953 to €3,166
- Trade debts -€774
down €774 (-51.6%), from €1,500 to €726
- Gross operating margin +€64,084
up €64,084, from -€2,453 to €61,631
- Taxes +€14,778
new in 2025: €14,778
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 | €3,000 | €66,003 | +€63,003 | +2,100% |
| Current assets | 29/58 | €3,000 | €66,003 | +€63,003 | +2,100% |
| Amounts receivable within one year | 40/41 | - | €6,950 | +€6,950 | |
| Trade receivables | 40 | - | €6,950 | +€6,950 | |
| Cash at bank and in hand | 54/58 | €3,000 | €59,053 | +€56,053 | +1,868% |
| Total equity and liabilities | 10/49 | €3,000 | €66,003 | +€63,003 | +2,100% |
| Equity | 10/15 | €548 | €47,333 | +€46,786 | +8,545% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,453 | €44,333 | +€46,786 | |
| Amounts payable | 17/49 | €2,453 | €18,669 | +€16,217 | +661% |
| Amounts payable within one year | 42/48 | €2,453 | €18,669 | +€16,217 | +661% |
| Trade debts | 44 | €1,500 | €726 | -€774 | -51.6% |
| Suppliers | 440/4 | €1,500 | €726 | -€774 | -51.6% |
| Taxes, remuneration and social security | 45 | - | €14,778 | +€14,778 | |
| Taxes | 450/3 | - | €14,778 | +€14,778 | |
| Other amounts payable | 47/48 | €953 | €3,166 | +€2,213 | +232% |
| Gross operating margin | 9900 | -€2,453 | €61,631 | +€64,084 | |
| Operating profit (loss) | 9901 | -€2,453 | €61,631 | +€64,084 | |
| Financial charges | 65/66B | - | €68 | +€68 | |
| Recurring financial charges | 65 | - | €68 | +€68 | |
| Profit (loss) for the period before taxes | 9903 | -€2,453 | €61,564 | +€64,016 | |
| Income taxes | 67/77 | - | €14,778 | +€14,778 | |
| Profit (loss) for the period | 9904 | -€2,453 | €46,786 | +€49,238 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,453 | €46,786 | +€49,238 |
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 28 October 2026 via checked.be.