D'Dentology: 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.
D'Dentology
Largest movements
- Deferred charges and accrued income +€23,364
up €23,364 (+73.5%), from €31,778 to €55,143
- Cash -€9,392
down €9,392 (-19.4%), from €48,501 to €39,109
mainly Deferred charges and accrued income (-€23,364) and Tax, wage and social debts (-€10,298)
- Receivables within one year -€1,687
down €1,687 (-12.0%), from €14,008 to €12,321
of which Trade receivables: -€7,818
- Formation expenses -€1,591
no longer reported in 2026 (was €1,591)
- Trade debts +€12,303
up €12,303 (+64.7%), from €19,018 to €31,321
- Tax, wage and social debts -€10,298
down €10,298 (-54.5%), from €18,885 to €8,587
of which Taxes: -€10,898
- Profit (loss) carried forward +€8,521
up €8,521 (+13.2%), from €64,727 to €73,249
- Gross operating margin -€64,132
down €64,132 (-75.6%), from €84,807 to €20,675
- Taxes -€12,633
down €12,633 (-73.9%), from €17,085 to €4,452
- Depreciation +€2,730
up €2,730 (+130%), from €2,098 to €4,828
- Financial charges +€1,332
new in 2026: €1,332
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,463 | €118,369 | +€10,905 | +10.1% |
| Formation expenses | 20 | €1,591 | - | -€1,591 | |
| Fixed assets | 21/28 | €11,586 | €11,797 | +€211 | +1.8% |
| Tangible fixed assets | 22/27 | €11,586 | €11,797 | +€211 | +1.8% |
| Plant, machinery and equipment | 23 | €9,829 | €7,331 | -€2,498 | -25.4% |
| Furniture and vehicles | 24 | €1,757 | €1,359 | -€398 | -22.6% |
| Other tangible fixed assets | 26 | - | €3,106 | +€3,106 | |
| Current assets | 29/58 | €94,287 | €106,572 | +€12,285 | +13.0% |
| Amounts receivable within one year | 40/41 | €14,008 | €12,321 | -€1,687 | -12.0% |
| Trade receivables | 40 | €14,000 | €6,182 | -€7,818 | -55.8% |
| Other amounts receivable | 41 | €8 | €6,139 | +€6,131 | +76,825% |
| Cash at bank and in hand | 54/58 | €48,501 | €39,109 | -€9,392 | -19.4% |
| Deferred charges and accrued income | 490/1 | €31,778 | €55,143 | +€23,364 | +73.5% |
| Total equity and liabilities | 10/49 | €107,463 | €118,369 | +€10,905 | +10.1% |
| Equity | 10/15 | €68,727 | €77,249 | +€8,521 | +12.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,727 | €73,249 | +€8,521 | +13.2% |
| Amounts payable | 17/49 | €38,736 | €41,120 | +€2,384 | +6.2% |
| Amounts payable within one year | 42/48 | €38,736 | €40,740 | +€2,004 | +5.2% |
| Trade debts | 44 | €19,018 | €31,321 | +€12,303 | +64.7% |
| Suppliers | 440/4 | €19,018 | €31,321 | +€12,303 | +64.7% |
| Taxes, remuneration and social security | 45 | €18,885 | €8,587 | -€10,298 | -54.5% |
| Taxes | 450/3 | €18,885 | €7,987 | -€10,898 | -57.7% |
| Remuneration and social security | 454/9 | - | €600 | +€600 | |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €380 | +€380 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,098 | €4,828 | +€2,730 | +130% |
| Other operating charges | 640/8 | €63 | €833 | +€770 | +1,214% |
| Gross operating margin | 9900 | €84,807 | €20,675 | -€64,132 | -75.6% |
| Operating profit (loss) | 9901 | €82,645 | €15,014 | -€67,631 | -81.8% |
| Financial income | 75/76B | - | €124 | +€124 | |
| Recurring financial income | 75 | - | €124 | +€124 | |
| Financial charges | 65/66B | - | €1,332 | +€1,332 | |
| Recurring financial charges | 65 | - | €1,332 | +€1,332 | |
| Profit (loss) for the period before taxes | 9903 | €82,645 | €13,806 | -€68,839 | -83.3% |
| Income taxes | 67/77 | €17,085 | €4,452 | -€12,633 | -73.9% |
| Profit (loss) for the period | 9904 | €65,560 | €9,354 | -€56,206 | -85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,560 | €9,354 | -€56,206 | -85.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.