DAVID 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.
DAVID DENTAL
Largest movements
- Tangible fixed assets -€10,135
down €10,135 (-90.2%), from €11,242 to €1,107
of which Plant, machinery and equipment: -€8,671
- Cash -€2,343
down €2,343 (-48.9%), from €4,791 to €2,448
mainly Net result for the year (-€13,999) and Trade debts (-€945)
- Deferred charges and accrued income -€1,757
no longer reported in 2025 (was €1,757)
- Receivables within one year +€860
up €860 (+5.4%), from €15,843 to €16,703
of which Trade receivables: +€860
- Profit (loss) carried forward -€13,999
down €13,999 (-23.3%), from €60,121 to €46,123
- Tax, wage and social debts +€1,528
new in 2025: €1,528
- Trade debts -€945
down €945 (-46.3%), from €2,039 to €1,094
- Gross operating margin -€12,111
down €12,111, from €10,118 to -€1,993
- Depreciation -€5,170
down €5,170 (-33.8%), from €15,306 to €10,135
- Taxes +€1,007
up €1,007, from -€686 to €320
- Other operating charges +€779
up €779 (+112%), from €698 to €1,476
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 | €70,221 | €56,845 | -€13,376 | -19.0% |
| Fixed assets | 21/28 | €11,272 | €1,137 | -€10,135 | -89.9% |
| Tangible fixed assets | 22/27 | €11,242 | €1,107 | -€10,135 | -90.2% |
| Plant, machinery and equipment | 23 | €9,242 | €571 | -€8,671 | -93.8% |
| Furniture and vehicles | 24 | €1,126 | - | -€1,126 | |
| Other tangible fixed assets | 26 | €875 | €536 | -€339 | -38.7% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €58,948 | €55,708 | -€3,240 | -5.5% |
| Amounts receivable after more than one year | 29 | €36,556 | €36,556 | = | 0.0% |
| Other amounts receivable | 291 | €36,556 | €36,556 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,843 | €16,703 | +€860 | +5.4% |
| Trade receivables | 40 | €3,236 | €4,096 | +€860 | +26.6% |
| Other amounts receivable | 41 | €12,607 | €12,607 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,791 | €2,448 | -€2,343 | -48.9% |
| Deferred charges and accrued income | 490/1 | €1,757 | - | -€1,757 | |
| Total equity and liabilities | 10/49 | €70,221 | €56,845 | -€13,376 | -19.0% |
| Equity | 10/15 | €68,181 | €54,183 | -€13,999 | -20.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,121 | €46,123 | -€13,999 | -23.3% |
| Amounts payable | 17/49 | €2,039 | €2,662 | +€623 | +30.6% |
| Amounts payable within one year | 42/48 | €2,039 | €2,662 | +€623 | +30.6% |
| Trade debts | 44 | €2,039 | €1,094 | -€945 | -46.3% |
| Suppliers | 440/4 | €2,039 | €1,094 | -€945 | -46.3% |
| Taxes, remuneration and social security | 45 | - | €1,528 | +€1,528 | |
| Taxes | 450/3 | - | €1,528 | +€1,528 | |
| Other amounts payable | 47/48 | - | €41 | +€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,306 | €10,135 | -€5,170 | -33.8% |
| Other operating charges | 640/8 | €698 | €1,476 | +€779 | +112% |
| Gross operating margin | 9900 | €10,118 | -€1,993 | -€12,111 | |
| Operating profit (loss) | 9901 | -€5,885 | -€13,604 | -€7,720 | -131% |
| Financial charges | 65/66B | €72 | €74 | +€2 | +3.4% |
| Recurring financial charges | 65 | €72 | €74 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,956 | -€13,678 | -€7,722 | -130% |
| Income taxes | 67/77 | -€686 | €320 | +€1,007 | |
| Profit (loss) for the period | 9904 | -€5,270 | -€13,999 | -€8,729 | -166% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,270 | -€13,999 | -€8,729 | -166% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.