D&S DENTAL: what changed
D&S DENTAL
Largest movements
- Receivables after one year +€154,500
up €154,500 (+825%), from €18,720 to €173,220
- Cash -€53,056
down €53,056 (-26.3%), from €201,470 to €148,414
mainly Receivables after one year (-€154,500) and Tax, wage and social debts (-€17,760)
- Tangible fixed assets -€7,368
down €7,368 (-17.2%), from €42,810 to €35,442
of which Plant, machinery and equipment: -€10,551
- Deferred charges and accrued income +€4,405
up €4,405 (+170%), from €2,593 to €6,998
- Profit (loss) carried forward +€123,297
up €123,297 (+61.5%), from €200,642 to €323,939
- Tax, wage and social debts -€17,760
down €17,760 (-32.3%), from €54,936 to €37,176
- Trade debts -€7,105
down €7,105 (-91.9%), from €7,728 to €624
- Gross operating margin -€8,937
down €8,937 (-5.0%), from €180,146 to €171,209
- Financial income +€2,412
up €2,412 (+515%), from €468 to €2,880
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €265,593 | €364,074 | +€98,481 | +37.1% |
| Fixed assets | 21/28 | €42,810 | €35,442 | -€7,368 | -17.2% |
| Tangible fixed assets | 22/27 | €42,810 | €35,442 | -€7,368 | -17.2% |
| Plant, machinery and equipment | 23 | €37,828 | €27,277 | -€10,551 | -27.9% |
| Furniture and vehicles | 24 | €4,982 | €8,166 | +€3,184 | +63.9% |
| Current assets | 29/58 | €222,783 | €328,632 | +€105,849 | +47.5% |
| Amounts receivable after more than one year | 29 | €18,720 | €173,220 | +€154,500 | +825% |
| Trade receivables | 290 | €18,720 | €173,220 | +€154,500 | +825% |
| Cash at bank and in hand | 54/58 | €201,470 | €148,414 | -€53,056 | -26.3% |
| Deferred charges and accrued income | 490/1 | €2,593 | €6,998 | +€4,405 | +170% |
| Total equity and liabilities | 10/49 | €265,593 | €364,074 | +€98,481 | +37.1% |
| Equity | 10/15 | €202,642 | €325,939 | +€123,297 | +60.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,642 | €323,939 | +€123,297 | +61.5% |
| Amounts payable | 17/49 | €62,951 | €38,135 | -€24,816 | -39.4% |
| Amounts payable within one year | 42/48 | €62,951 | €38,135 | -€24,816 | -39.4% |
| Trade debts | 44 | €7,728 | €624 | -€7,105 | -91.9% |
| Suppliers | 440/4 | €7,728 | €624 | -€7,105 | -91.9% |
| Taxes, remuneration and social security | 45 | €54,936 | €37,176 | -€17,760 | -32.3% |
| Taxes | 450/3 | €54,936 | €37,176 | -€17,760 | -32.3% |
| Other amounts payable | 47/48 | €287 | €336 | +€49 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,827 | €12,527 | -€300 | -2.3% |
| Other operating charges | 640/8 | €167 | €118 | -€49 | -29.5% |
| Gross operating margin | 9900 | €180,146 | €171,209 | -€8,937 | -5.0% |
| Operating profit (loss) | 9901 | €167,152 | €158,564 | -€8,588 | -5.1% |
| Financial income | 75/76B | €468 | €2,880 | +€2,412 | +515% |
| Recurring financial income | 75 | €468 | €2,880 | +€2,412 | +515% |
| Financial charges | 65/66B | €157 | €927 | +€770 | +489% |
| Recurring financial charges | 65 | €157 | €927 | +€770 | +489% |
| Profit (loss) for the period before taxes | 9903 | €167,463 | €160,516 | -€6,947 | -4.1% |
| Income taxes | 67/77 | €37,176 | €37,220 | +€44 | +0.1% |
| Profit (loss) for the period | 9904 | €130,287 | €123,297 | -€6,991 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €130,287 | €123,297 | -€6,991 | -5.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.