DB DENTAL: what changed
Two fiscal 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.
DB DENTAL
Largest movements
- Cash +€64,982
up €64,982 (+48.7%), from €133,410 to €198,392
mainly Net result for the year (+€95,231) and Tax, wage and social debts (+€7,770)
- Receivables within one year +€7,509
new in 2025: €7,509
- Profit (loss) carried forward +€70,231
up €70,231 (+59.5%), from €118,086 to €188,317
- Tax, wage and social debts +€7,770
up €7,770 (+23.8%), from €32,681 to €40,451
of which Taxes: +€10,023
- Other debts -€4,570
no longer reported in 2025 (was €4,570)
- Gross operating margin +€51,085
up €51,085 (+70.7%), from €72,296 to €123,381
- Taxes +€11,942
up €11,942 (+83.8%), from €14,255 to €26,197
- Other operating charges -€2,461
down €2,461 (-82.3%), from €2,989 to €528
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.
Cash bridge derived
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 | €160,089 | €233,451 | +€73,361 | +45.8% |
| Fixed assets | 21/28 | €5,045 | €3,629 | -€1,416 | -28.1% |
| Tangible fixed assets | 22/27 | €5,045 | €3,629 | -€1,416 | -28.1% |
| Furniture and vehicles | 24 | €5,045 | €3,629 | -€1,416 | -28.1% |
| Current assets | 29/58 | €155,044 | €229,821 | +€74,777 | +48.2% |
| Amounts receivable within one year | 40/41 | - | €7,509 | +€7,509 | |
| Other amounts receivable | 41 | - | €7,509 | +€7,509 | |
| Cash at bank and in hand | 54/58 | €133,410 | €198,392 | +€64,982 | +48.7% |
| Deferred charges and accrued income | 490/1 | €21,634 | €23,920 | +€2,286 | +10.6% |
| Total equity and liabilities | 10/49 | €160,089 | €233,451 | +€73,361 | +45.8% |
| Equity | 10/15 | €121,086 | €191,317 | +€70,231 | +58.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,086 | €188,317 | +€70,231 | +59.5% |
| Amounts payable | 17/49 | €39,003 | €42,133 | +€3,130 | +8.0% |
| Amounts payable within one year | 42/48 | €39,003 | €42,133 | +€3,130 | +8.0% |
| Trade debts | 44 | €1,752 | €1,682 | -€70 | -4.0% |
| Suppliers | 440/4 | €1,752 | €1,682 | -€70 | -4.0% |
| Taxes, remuneration and social security | 45 | €32,681 | €40,451 | +€7,770 | +23.8% |
| Taxes | 450/3 | €30,428 | €40,451 | +€10,023 | +32.9% |
| Remuneration and social security | 454/9 | €2,253 | - | -€2,253 | |
| Other amounts payable | 47/48 | €4,570 | - | -€4,570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,046 | €1,416 | +€370 | +35.3% |
| Other operating charges | 640/8 | €2,989 | €528 | -€2,461 | -82.3% |
| Gross operating margin | 9900 | €72,296 | €123,381 | +€51,085 | +70.7% |
| Operating profit (loss) | 9901 | €68,260 | €121,437 | +€53,176 | +77.9% |
| Financial income | 75/76B | - | €80 | +€80 | |
| Recurring financial income | 75 | - | €80 | +€80 | |
| Financial charges | 65/66B | - | €89 | +€89 | |
| Recurring financial charges | 65 | - | €89 | +€89 | |
| Profit (loss) for the period before taxes | 9903 | €68,260 | €121,428 | +€53,167 | +77.9% |
| Income taxes | 67/77 | €14,255 | €26,197 | +€11,942 | +83.8% |
| Profit (loss) for the period | 9904 | €54,006 | €95,231 | +€41,225 | +76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,006 | €95,231 | +€41,225 | +76.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.