DA 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.
DA DENTAL
Largest movements
- Receivables after one year -€65,540
no longer reported in 2025 (was €65,540)
- Receivables within one year -€29,563
no longer reported in 2025 (was €29,563)
- Deferred charges and accrued income -€17,928
down €17,928 (-70.2%), from €25,540 to €7,612
- Tangible fixed assets -€7,797
down €7,797 (-47.6%), from €16,366 to €8,569
of which Furniture and vehicles: -€9,787
- Cash +€2,513
up €2,513 (+8.5%), from €29,572 to €32,084
mainly Receivables after one year (+€65,540) and Net result for the year (+€59,177)
- Profit (loss) carried forward -€135,823
down €135,823 (-97.4%), from €139,476 to €3,652
- Other debts +€35,977
new in 2025: €35,977
- Tax, wage and social debts -€10,172
down €10,172 (-92.9%), from €10,946 to €773
- Debts after one year -€4,138
no longer reported in 2025 (was €4,138)
- Current portion of long-term debt -€3,867
down €3,867 (-48.3%), from €8,005 to €4,138
- Gross operating margin +€26,615
up €26,615 (+44.7%), from €59,478 to €86,094
- Taxes +€4,828
up €4,828 (+44.1%), from €10,946 to €15,773
- Financial income -€4,382
down €4,382 (-93.2%), from €4,700 to €318
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 | €166,580 | €48,265 | -€118,314 | -71.0% |
| Fixed assets | 21/28 | €16,366 | €8,569 | -€7,797 | -47.6% |
| Tangible fixed assets | 22/27 | €16,366 | €8,569 | -€7,797 | -47.6% |
| Plant, machinery and equipment | 23 | - | €1,991 | +€1,991 | |
| Furniture and vehicles | 24 | €16,366 | €6,578 | -€9,787 | -59.8% |
| Current assets | 29/58 | €150,214 | €39,697 | -€110,518 | -73.6% |
| Amounts receivable after more than one year | 29 | €65,540 | - | -€65,540 | |
| Other amounts receivable | 291 | €65,540 | - | -€65,540 | |
| Amounts receivable within one year | 40/41 | €29,563 | - | -€29,563 | |
| Other amounts receivable | 41 | €29,563 | - | -€29,563 | |
| Cash at bank and in hand | 54/58 | €29,572 | €32,084 | +€2,513 | +8.5% |
| Deferred charges and accrued income | 490/1 | €25,540 | €7,612 | -€17,928 | -70.2% |
| Total equity and liabilities | 10/49 | €166,580 | €48,265 | -€118,314 | -71.0% |
| Equity | 10/15 | €142,476 | €6,652 | -€135,823 | -95.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,476 | €3,652 | -€135,823 | -97.4% |
| Amounts payable | 17/49 | €24,104 | €41,613 | +€17,509 | +72.6% |
| Amounts payable after more than one year | 17 | €4,138 | - | -€4,138 | |
| Financial debts | 170/4 | €4,138 | - | -€4,138 | |
| Amounts payable within one year | 42/48 | €19,766 | €41,563 | +€21,797 | +110% |
| Current portion of amounts payable after more than one year | 42 | €8,005 | €4,138 | -€3,867 | -48.3% |
| Financial debts | 43 | €490 | €249 | -€240 | -49.1% |
| Credit institutions | 430/8 | €490 | €249 | -€240 | -49.1% |
| Trade debts | 44 | €326 | €426 | +€100 | +30.7% |
| Suppliers | 440/4 | €326 | €426 | +€100 | +30.7% |
| Taxes, remuneration and social security | 45 | €10,946 | €773 | -€10,172 | -92.9% |
| Taxes | 450/3 | €10,946 | €773 | -€10,172 | -92.9% |
| Other amounts payable | 47/48 | - | €35,977 | +€35,977 | |
| Accrued charges and deferred income | 492/3 | €200 | €50 | -€150 | -75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,456 | €10,491 | +€35 | +0.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €59,478 | €86,094 | +€26,615 | +44.7% |
| Operating profit (loss) | 9901 | €48,635 | €75,203 | +€26,568 | +54.6% |
| Financial income | 75/76B | €4,700 | €318 | -€4,382 | -93.2% |
| Recurring financial income | 75 | €4,700 | €318 | -€4,382 | -93.2% |
| Financial charges | 65/66B | €876 | €571 | -€305 | -34.8% |
| Recurring financial charges | 65 | €876 | €571 | -€305 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €52,459 | €74,950 | +€22,491 | +42.9% |
| Income taxes | 67/77 | €10,946 | €15,773 | +€4,828 | +44.1% |
| Profit (loss) for the period | 9904 | €41,514 | €59,177 | +€17,663 | +42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,514 | €59,177 | +€17,663 | +42.5% |
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 16 October 2026 via checked.be.