DC 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.
DC DENTAL
Largest movements
- Cash -€339,446
down €339,446 (-29.3%), from €1.2m to €820,166
mainly Contributions, distributions and other (-€355,000) and Receivables within one year (-€154,283)
- Receivables within one year +€154,283
up €154,283 (+28.7%), from €538,255 to €692,538
of which Other amounts receivable: +€137,491
- Deferred charges and accrued income +€75,289
up €75,289 (+87.7%), from €85,801 to €161,090
- Tangible fixed assets -€41,719
down €41,719 (-7.3%), from €571,451 to €529,732
of which Furniture and vehicles: -€25,610
- Reserves -€154,028
down €154,028 (-7.3%), from €2.1m to €2.0m
of which Distributable reserves: -€154,028
- Trade debts +€105,671
up €105,671 (+38.8%), from €272,546 to €378,217
- Other debts -€93,639
down €93,639 (-20.9%), from €448,639 to €355,000
- Gross operating margin -€351,943
down €351,943 (-37.7%), from €932,580 to €580,637
- Taxes -€129,192
down €129,192 (-57.0%), from €226,848 to €97,656
- Other operating charges +€31,521
up €31,521 (+141%), from €22,383 to €53,904
- Financial income -€18,726
down €18,726 (-47.6%), from €39,369 to €20,643
- Staff costs +€12,885
up €12,885 (+7.5%), from €170,739 to €183,624
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 | €3,508,095 | €3,338,502 | -€169,593 | -4.8% |
| Fixed assets | 21/28 | €704,427 | €644,708 | -€59,719 | -8.5% |
| Intangible fixed assets | 21 | €124,471 | €106,471 | -€18,000 | -14.5% |
| Tangible fixed assets | 22/27 | €571,451 | €529,732 | -€41,719 | -7.3% |
| Land and buildings | 22 | €423,624 | €408,950 | -€14,674 | -3.5% |
| Plant, machinery and equipment | 23 | €629 | - | -€629 | |
| Furniture and vehicles | 24 | €142,225 | €116,615 | -€25,610 | -18.0% |
| Other tangible fixed assets | 26 | €4,973 | €4,167 | -€806 | -16.2% |
| Financial fixed assets | 28 | €8,505 | €8,505 | = | 0.0% |
| Current assets | 29/58 | €2,803,668 | €2,693,794 | -€109,874 | -3.9% |
| Amounts receivable after more than one year | 29 | €1,020,000 | €1,020,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,020,000 | €1,020,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €538,255 | €692,538 | +€154,283 | +28.7% |
| Trade receivables | 40 | €482,725 | €499,517 | +€16,792 | +3.5% |
| Other amounts receivable | 41 | €55,530 | €193,021 | +€137,491 | +248% |
| Cash at bank and in hand | 54/58 | €1,159,612 | €820,166 | -€339,446 | -29.3% |
| Deferred charges and accrued income | 490/1 | €85,801 | €161,090 | +€75,289 | +87.7% |
| Total equity and liabilities | 10/49 | €3,508,095 | €3,338,502 | -€169,593 | -4.8% |
| Equity | 10/15 | €2,607,265 | €2,453,237 | -€154,028 | -5.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,107,155 | €1,953,127 | -€154,028 | -7.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €2,067,795 | €1,913,767 | -€154,028 | -7.4% |
| Profit (loss) carried forward | 14 | €487,710 | €487,710 | = | 0.0% |
| Amounts payable | 17/49 | €900,830 | €885,265 | -€15,565 | -1.7% |
| Amounts payable after more than one year | 17 | €76,958 | €52,660 | -€24,298 | -31.6% |
| Financial debts | 170/4 | €76,958 | €52,660 | -€24,298 | -31.6% |
| Amounts payable within one year | 42/48 | €823,786 | €832,605 | +€8,819 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €23,860 | €24,298 | +€438 | +1.8% |
| Trade debts | 44 | €272,546 | €378,217 | +€105,671 | +38.8% |
| Suppliers | 440/4 | €272,546 | €378,217 | +€105,671 | +38.8% |
| Taxes, remuneration and social security | 45 | €78,741 | €75,090 | -€3,651 | -4.6% |
| Taxes | 450/3 | €57,561 | €56,848 | -€713 | -1.2% |
| Remuneration and social security | 454/9 | €21,180 | €18,242 | -€2,938 | -13.9% |
| Other amounts payable | 47/48 | €448,639 | €355,000 | -€93,639 | -20.9% |
| Accrued charges and deferred income | 492/3 | €86 | - | -€86 | |
| Remuneration, social security and pensions | 62 | €170,739 | €183,624 | +€12,885 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,791 | €59,719 | -€2,072 | -3.4% |
| Other operating charges | 640/8 | €22,383 | €53,904 | +€31,521 | +141% |
| Gross operating margin | 9900 | €932,580 | €580,637 | -€351,943 | -37.7% |
| Operating profit (loss) | 9901 | €677,667 | €283,390 | -€394,277 | -58.2% |
| Financial income | 75/76B | €39,369 | €20,643 | -€18,726 | -47.6% |
| Recurring financial income | 75 | €39,369 | €20,643 | -€18,726 | -47.6% |
| Financial charges | 65/66B | €6,346 | €5,405 | -€941 | -14.8% |
| Recurring financial charges | 65 | €6,346 | €5,405 | -€941 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €710,690 | €298,628 | -€412,062 | -58.0% |
| Income taxes | 67/77 | €226,848 | €97,656 | -€129,192 | -57.0% |
| Profit (loss) for the period | 9904 | €483,842 | €200,972 | -€282,870 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €483,842 | €200,972 | -€282,870 | -58.5% |
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 25 October 2026 via checked.be.