D.S. 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.S. DENTAL
Largest movements
- Cash +€32,813
up €32,813 (+74.0%), from €44,337 to €77,151
mainly Depreciation (+€29,781) and Net result for the year (+€14,138)
- Tangible fixed assets -€21,497
down €21,497 (-13.7%), from €157,398 to €135,901
- Deferred charges and accrued income -€4,211
down €4,211 (-14.3%), from €29,545 to €25,334
- Reserves +€14,138
up €14,138 (+10.5%), from €135,215 to €149,353
of which Distributable reserves: +€14,138
- Debts after one year -€7,871
down €7,871 (-54.7%), from €14,390 to €6,519
- Current portion of long-term debt -€5,996
down €5,996 (-31.4%), from €19,122 to €13,125
- Other debts +€5,836
up €5,836 (+9.3%), from €63,009 to €68,844
- Depreciation -€19,003
down €19,003 (-39.0%), from €48,785 to €29,781
- Gross operating margin -€3,355
down €3,355 (-5.4%), from €62,101 to €58,746
- Other operating charges +€3,331
up €3,331 (+128%), from €2,603 to €5,934
- Taxes +€2,143
up €2,143 (+44.7%), from €4,798 to €6,941
- Financial charges -€930
down €930 (-32.1%), from €2,899 to €1,968
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 | €244,534 | €250,648 | +€6,113 | +2.5% |
| Fixed assets | 21/28 | €157,398 | €135,901 | -€21,497 | -13.7% |
| Tangible fixed assets | 22/27 | €157,398 | €135,901 | -€21,497 | -13.7% |
| Land and buildings | 22 | €67,366 | €59,730 | -€7,636 | -11.3% |
| Plant, machinery and equipment | 23 | €17,010 | €10,689 | -€6,321 | -37.2% |
| Furniture and vehicles | 24 | €8,750 | €10,054 | +€1,304 | +14.9% |
| Other tangible fixed assets | 26 | €64,272 | €55,427 | -€8,845 | -13.8% |
| Current assets | 29/58 | €87,136 | €114,746 | +€27,611 | +31.7% |
| Amounts receivable within one year | 40/41 | €13,253 | €12,261 | -€992 | -7.5% |
| Other amounts receivable | 41 | €13,253 | €12,261 | -€992 | -7.5% |
| Cash at bank and in hand | 54/58 | €44,337 | €77,151 | +€32,813 | +74.0% |
| Deferred charges and accrued income | 490/1 | €29,545 | €25,334 | -€4,211 | -14.3% |
| Total equity and liabilities | 10/49 | €244,534 | €250,648 | +€6,113 | +2.5% |
| Equity | 10/15 | €147,615 | €161,753 | +€14,138 | +9.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €135,215 | €149,353 | +€14,138 | +10.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €133,355 | €147,493 | +€14,138 | +10.6% |
| Amounts payable | 17/49 | €96,919 | €88,895 | -€8,024 | -8.3% |
| Amounts payable after more than one year | 17 | €14,390 | €6,519 | -€7,871 | -54.7% |
| Financial debts | 170/4 | €14,390 | €6,519 | -€7,871 | -54.7% |
| Amounts payable within one year | 42/48 | €82,478 | €82,375 | -€103 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €19,122 | €13,125 | -€5,996 | -31.4% |
| Trade debts | 44 | €348 | €406 | +€58 | +16.6% |
| Suppliers | 440/4 | €348 | €406 | +€58 | +16.6% |
| Other amounts payable | 47/48 | €63,009 | €68,844 | +€5,836 | +9.3% |
| Accrued charges and deferred income | 492/3 | €51 | - | -€51 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,785 | €29,781 | -€19,003 | -39.0% |
| Other operating charges | 640/8 | €2,603 | €5,934 | +€3,331 | +128% |
| Gross operating margin | 9900 | €62,101 | €58,746 | -€3,355 | -5.4% |
| Operating profit (loss) | 9901 | €10,713 | €23,030 | +€12,317 | +115% |
| Financial income | 75/76B | €169 | €16 | -€153 | -90.4% |
| Recurring financial income | 75 | €169 | €16 | -€153 | -90.4% |
| Financial charges | 65/66B | €2,899 | €1,968 | -€930 | -32.1% |
| Recurring financial charges | 65 | €2,899 | €1,968 | -€930 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €7,983 | €21,078 | +€13,095 | +164% |
| Income taxes | 67/77 | €4,798 | €6,941 | +€2,143 | +44.7% |
| Profit (loss) for the period | 9904 | €3,185 | €14,138 | +€10,952 | +344% |
| Profit (loss) for the period to be appropriated | 9905 | €3,185 | €14,138 | +€10,952 | +344% |
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 27 October 2026 via checked.be.