D&Denta: 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.
What changed
D&Denta
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€64,041
2024 · €47,561+€16,481
Equity
€23,592
2024 · €9,551+€14,041
Cash
€74,346
2024 · €70,896+€3,450
Balance sheet total
€561,904
2024 · €594,690-€32,787
Largest movements
Assets
- Tangible fixed assets -€36,015
down €36,015 (-7.1%), from €504,376 to €468,362
of which Land and buildings: -€24,882
Equity and liabilities
- Debts after one year -€44,467
down €44,467 (-9.9%), from €448,313 to €403,845
- Profit (loss) carried forward +€14,041
up €14,041, from -€449 to €13,592
- Tax, wage and social debts -€6,139
down €6,139 (-44.5%), from €13,783 to €7,644
of which Remuneration and social security: -€5,690
Income statement
- Gross operating margin +€19,109
up €19,109 (+11.6%), from €164,659 to €183,768
- Taxes +€4,629
up €4,629 (+1030.2%), from €449 to €5,078
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.
Result 2024
€47,561
Gross operating margin
+€19,109
Staff costs
+€278
Depreciation
+€1,334
Other operating charges
-€49
Financial income
+€0
Financial charges
+€437
Taxes
-€4,629
Result 2025
€64,041
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.
From operations
+€98,873
Investment
-€1,354
Financing
-€94,070
Cash 2024
€70,896
From operations (derived)
+€98,873
Net result for the year
+€64,041
Depreciation
+€37,369
Stocks and contracts
+€2,253
Receivables within one year
-€3,332
Deferred charges and accrued income
+€1,300
Trade debts
-€1,404
Tax, wage and social debts
-€6,139
Other debts
+€1,990
Accrued charges and deferred income
+€2,795
Investment (derived)
-€1,354
Investment in fixed assets (net)
-€1,354
Financing
-€94,070
Debts after one year
-€44,467
Current portion of long-term debt
+€398
Contributions, distributions and other
-€50,000
Cash 2025
€74,346
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €594,690 | €561,904 | -€32,787 | -5.5% |
| Fixed assets | 21/28 | €504,376 | €468,362 | -€36,015 | -7.1% |
| Tangible fixed assets | 22/27 | €504,376 | €468,362 | -€36,015 | -7.1% |
| Land and buildings | 22 | €390,034 | €365,152 | -€24,882 | -6.4% |
| Plant, machinery and equipment | 23 | €110,533 | €100,675 | -€9,858 | -8.9% |
| Furniture and vehicles | 24 | €1,205 | €481 | -€724 | -60.1% |
| Other tangible fixed assets | 26 | €2,604 | €2,053 | -€551 | -21.1% |
| Current assets | 29/58 | €90,314 | €93,542 | +€3,228 | +3.6% |
| Stocks and contracts in progress | 3 | €15,483 | €13,230 | -€2,253 | -14.6% |
| Stocks | 30/36 | €15,483 | €13,230 | -€2,253 | -14.6% |
| Amounts receivable within one year | 40/41 | €90 | €3,422 | +€3,332 | +3702.0% |
| Trade receivables | 40 | €90 | €1,000 | +€910 | +1011.1% |
| Other amounts receivable | 41 | - | €2,422 | +€2,422 | |
| Cash at bank and in hand | 54/58 | €70,896 | €74,346 | +€3,450 | +4.9% |
| Deferred charges and accrued income | 490/1 | €3,845 | €2,545 | -€1,300 | -33.8% |
| Total equity and liabilities | 10/49 | €594,690 | €561,904 | -€32,787 | -5.5% |
| Equity | 10/15 | €9,551 | €23,592 | +€14,041 | +147.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€449 | €13,592 | +€14,041 | |
| Amounts payable | 17/49 | €585,140 | €538,312 | -€46,828 | -8.0% |
| Amounts payable after more than one year | 17 | €448,313 | €403,845 | -€44,467 | -9.9% |
| Financial debts | 170/4 | €448,313 | €403,845 | -€44,467 | -9.9% |
| Amounts payable within one year | 42/48 | €110,290 | €105,135 | -€5,156 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €44,070 | €44,467 | +€398 | +0.9% |
| Trade debts | 44 | €4,428 | €3,024 | -€1,404 | -31.7% |
| Suppliers | 440/4 | €4,428 | €3,024 | -€1,404 | -31.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €13,783 | €7,644 | -€6,139 | -44.5% |
| Taxes | 450/3 | €449 | €0 | -€449 | -100.0% |
| Remuneration and social security | 454/9 | €13,334 | €7,644 | -€5,690 | -42.7% |
| Other amounts payable | 47/48 | €48,010 | €50,000 | +€1,990 | +4.1% |
| Accrued charges and deferred income | 492/3 | €26,537 | €29,332 | +€2,795 | +10.5% |
| Remuneration, social security and pensions | 62 | €70,720 | €70,442 | -€278 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,703 | €37,369 | -€1,334 | -3.4% |
| Other operating charges | 640/8 | €1,539 | €1,587 | +€49 | +3.2% |
| Gross operating margin | 9900 | €164,659 | €183,768 | +€19,109 | +11.6% |
| Operating profit (loss) | 9901 | €53,697 | €74,370 | +€20,673 | +38.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €5,687 | €5,250 | -€437 | -7.7% |
| Recurring financial charges | 65 | €5,687 | €5,250 | -€437 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €48,010 | €69,120 | +€21,109 | +44.0% |
| Income taxes | 67/77 | €449 | €5,078 | +€4,629 | +1030.2% |
| Profit (loss) for the period | 9904 | €47,561 | €64,041 | +€16,481 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,561 | €64,041 | +€16,481 | +34.7% |
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 3 October 2026 via checked.be.