DECA-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.
DECA-DENTAL
Largest movements
- Receivables within one year -€32,833
down €32,833 (-11.3%), from €291,434 to €258,601
- Cash +€29,687
up €29,687 (+65.0%), from €45,679 to €75,366
mainly Net result for the year (+€79,296) and Receivables within one year (+€32,833)
- Profit (loss) carried forward +€79,296
up €79,296 (+471%), from €16,843 to €96,139
- Other debts -€66,000
down €66,000 (-100%), from €66,000 to €0
- Debts after one year -€19,260
down €19,260 (-37.4%), from €51,532 to €32,271
- Depreciation -€6,765
down €6,765 (-47.6%), from €14,226 to €7,461
- Staff costs -€6,382
down €6,382 (-28.8%), from €22,132 to €15,749
- Gross operating margin -€3,750
down €3,750 (-2.8%), from €131,654 to €127,904
- Other operating charges -€2,569
down €2,569 (-58.9%), from €4,363 to €1,795
- Financial income -€1,630
down €1,630 (-50.0%), from €3,261 to €1,631
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 | €373,999 | €368,573 | -€5,427 | -1.5% |
| Fixed assets | 21/28 | €33,922 | €34,203 | +€282 | +0.8% |
| Tangible fixed assets | 22/27 | €33,922 | €34,203 | +€282 | +0.8% |
| Land and buildings | 22 | €28,500 | €23,750 | -€4,750 | -16.7% |
| Plant, machinery and equipment | 23 | €1,618 | €7,495 | +€5,877 | +363% |
| Furniture and vehicles | 24 | - | €1,167 | +€1,167 | |
| Other tangible fixed assets | 26 | €3,803 | €1,791 | -€2,012 | -52.9% |
| Current assets | 29/58 | €340,077 | €334,369 | -€5,708 | -1.7% |
| Amounts receivable within one year | 40/41 | €291,434 | €258,601 | -€32,833 | -11.3% |
| Other amounts receivable | 41 | €291,434 | €258,601 | -€32,833 | -11.3% |
| Cash at bank and in hand | 54/58 | €45,679 | €75,366 | +€29,687 | +65.0% |
| Deferred charges and accrued income | 490/1 | €2,965 | €403 | -€2,562 | -86.4% |
| Total equity and liabilities | 10/49 | €373,999 | €368,573 | -€5,427 | -1.5% |
| Equity | 10/15 | €205,452 | €284,749 | +€79,296 | +38.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €182,410 | €182,410 | = | 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% |
| Distributable reserves | 133 | €180,550 | €180,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,843 | €96,139 | +€79,296 | +471% |
| Amounts payable | 17/49 | €168,547 | €83,824 | -€84,723 | -50.3% |
| Amounts payable after more than one year | 17 | €51,532 | €32,271 | -€19,260 | -37.4% |
| Financial debts | 170/4 | €51,532 | €32,271 | -€19,260 | -37.4% |
| Amounts payable within one year | 42/48 | €117,015 | €51,553 | -€65,462 | -55.9% |
| Current portion of amounts payable after more than one year | 42 | €21,379 | €19,135 | -€2,244 | -10.5% |
| Trade debts | 44 | €7,210 | €8,147 | +€937 | +13.0% |
| Suppliers | 440/4 | €7,210 | €8,147 | +€937 | +13.0% |
| Taxes, remuneration and social security | 45 | €22,426 | €24,271 | +€1,845 | +8.2% |
| Taxes | 450/3 | €21,400 | €23,395 | +€1,995 | +9.3% |
| Remuneration and social security | 454/9 | €1,026 | €876 | -€150 | -14.6% |
| Other amounts payable | 47/48 | €66,000 | €0 | -€66,000 | -100% |
| Remuneration, social security and pensions | 62 | €22,132 | €15,749 | -€6,382 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,226 | €7,461 | -€6,765 | -47.6% |
| Other operating charges | 640/8 | €4,363 | €1,795 | -€2,569 | -58.9% |
| Gross operating margin | 9900 | €131,654 | €127,904 | -€3,750 | -2.8% |
| Operating profit (loss) | 9901 | €90,933 | €102,899 | +€11,966 | +13.2% |
| Financial income | 75/76B | €3,261 | €1,631 | -€1,630 | -50.0% |
| Recurring financial income | 75 | €3,261 | €1,631 | -€1,630 | -50.0% |
| Financial charges | 65/66B | €4,635 | €3,239 | -€1,396 | -30.1% |
| Recurring financial charges | 65 | €4,635 | €3,239 | -€1,396 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €89,559 | €101,291 | +€11,732 | +13.1% |
| Income taxes | 67/77 | €22,576 | €21,995 | -€581 | -2.6% |
| Profit (loss) for the period | 9904 | €66,983 | €79,296 | +€12,313 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,983 | €79,296 | +€12,313 | +18.4% |
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 22 October 2026 via checked.be.