D.K DENTAL: 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.K DENTAL
Largest movements
- Tangible fixed assets +€190,837
up €190,837 (+742%), from €25,732 to €216,569
of which Land and buildings: +€197,000
- Current investments -€88,200
no longer reported in 2025 (was €88,200)
- Cash +€35,871
up €35,871 (+88.4%), from €40,557 to €76,428
mainly Net result for the year (+€129,167) and Current investments (+€88,200)
- Receivables within one year +€32,175
new in 2025: €32,175
- Deferred charges and accrued income -€18,493
down €18,493 (-99.8%), from €18,529 to €36
- Reserves +€129,167
up €129,167 (+120%), from €107,671 to €236,838
- Tax, wage and social debts +€37,566
up €37,566 (+124%), from €30,307 to €67,874
- Trade debts -€16,655
down €16,655 (-52.8%), from €31,551 to €14,896
- Gross operating margin +€33,681
up €33,681 (+23.6%), from €142,665 to €176,347
- Taxes +€7,259
up €7,259 (+24.0%), from €30,307 to €37,566
- Depreciation +€5,267
up €5,267 (+127%), from €4,137 to €9,405
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 | €173,018 | €325,208 | +€152,190 | +88.0% |
| Fixed assets | 21/28 | €25,732 | €216,569 | +€190,837 | +742% |
| Tangible fixed assets | 22/27 | €25,732 | €216,569 | +€190,837 | +742% |
| Land and buildings | 22 | - | €197,000 | +€197,000 | |
| Furniture and vehicles | 24 | €25,732 | €19,569 | -€6,163 | -24.0% |
| Current assets | 29/58 | €147,286 | €108,639 | -€38,647 | -26.2% |
| Amounts receivable within one year | 40/41 | - | €32,175 | +€32,175 | |
| Trade receivables | 40 | - | €32,175 | +€32,175 | |
| Current investments | 50/53 | €88,200 | - | -€88,200 | |
| Cash at bank and in hand | 54/58 | €40,557 | €76,428 | +€35,871 | +88.4% |
| Deferred charges and accrued income | 490/1 | €18,529 | €36 | -€18,493 | -99.8% |
| Total equity and liabilities | 10/49 | €173,018 | €325,208 | +€152,190 | +88.0% |
| Equity | 10/15 | €110,671 | €239,838 | +€129,167 | +117% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €107,671 | €236,838 | +€129,167 | +120% |
| Distributable reserves | 133 | €107,671 | €236,838 | +€129,167 | +120% |
| Amounts payable | 17/49 | €62,347 | €85,370 | +€23,023 | +36.9% |
| Amounts payable within one year | 42/48 | €62,347 | €85,370 | +€23,023 | +36.9% |
| Trade debts | 44 | €31,551 | €14,896 | -€16,655 | -52.8% |
| Suppliers | 440/4 | €31,551 | €14,896 | -€16,655 | -52.8% |
| Taxes, remuneration and social security | 45 | €30,307 | €67,874 | +€37,566 | +124% |
| Taxes | 450/3 | €30,307 | €67,874 | +€37,566 | +124% |
| Other amounts payable | 47/48 | €489 | €2,601 | +€2,111 | +431% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,137 | €9,405 | +€5,267 | +127% |
| Other operating charges | 640/8 | €505 | €1,172 | +€667 | +132% |
| Gross operating margin | 9900 | €142,665 | €176,347 | +€33,681 | +23.6% |
| Operating profit (loss) | 9901 | €138,023 | €165,770 | +€27,747 | +20.1% |
| Financial income | 75/76B | - | €1,026 | +€1,026 | |
| Recurring financial income | 75 | - | €1,026 | +€1,026 | |
| Financial charges | 65/66B | €46 | €62 | +€17 | +36.5% |
| Recurring financial charges | 65 | €46 | €62 | +€17 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | €137,978 | €166,734 | +€28,756 | +20.8% |
| Income taxes | 67/77 | €30,307 | €37,566 | +€7,259 | +24.0% |
| Profit (loss) for the period | 9904 | €107,671 | €129,167 | +€21,497 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €107,671 | €129,167 | +€21,497 | +20.0% |
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 29 October 2026 via checked.be.