DecuDental: 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.
DecuDental
Largest movements
- Tangible fixed assets +€241,284
up €241,284 (+25.1%), from €960,024 to €1.2m
of which Leasing and similar rights: +€195,705
- Cash +€93,036
up €93,036 (+669.7%), from €13,891 to €106,928
mainly Debts after one year (+€164,163) and Depreciation (+€147,583)
- Debts after one year +€164,163
up €164,163 (+19.4%), from €845,911 to €1.0m
- Reserves +€104,524
up €104,524 (+893.1%), from €11,703 to €116,227
- Current portion of long-term debt +€91,378
up €91,378 (+500.4%), from €18,260 to €109,639
- Trade debts -€20,820
down €20,820 (-20.7%), from €100,559 to €79,739
- Other debts -€16,071
no longer reported in 2025 (was €16,071)
- Gross operating margin +€325,132
up €325,132 (+769.9%), from €42,228 to €367,360
- Depreciation +€125,435
up €125,435 (+566.3%), from €22,149 to €147,583
- Financial charges +€36,810
up €36,810 (+557.1%), from €6,607 to €43,418
- Staff costs +€34,074
new in 2025: €34,074
- Other operating charges +€33,619
up €33,619 (+2111.2%), from €1,592 to €35,211
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 | €999,478 | €1,331,969 | +€332,491 | +33.3% |
| Fixed assets | 21/28 | €960,024 | €1,201,308 | +€241,284 | +25.1% |
| Tangible fixed assets | 22/27 | €960,024 | €1,201,308 | +€241,284 | +25.1% |
| Land and buildings | 22 | - | €3,080 | +€3,080 | |
| Plant, machinery and equipment | 23 | €20,201 | €24,564 | +€4,363 | +21.6% |
| Furniture and vehicles | 24 | €28,224 | €25,011 | -€3,213 | -11.4% |
| Leasing and similar rights | 25 | - | €195,705 | +€195,705 | |
| Other tangible fixed assets | 26 | €911,599 | €952,949 | +€41,350 | +4.5% |
| Current assets | 29/58 | €39,453 | €130,661 | +€91,207 | +231.2% |
| Amounts receivable within one year | 40/41 | €8,499 | €19,257 | +€10,759 | +126.6% |
| Trade receivables | 40 | €8,499 | €3,168 | -€5,331 | -62.7% |
| Other amounts receivable | 41 | - | €16,089 | +€16,089 | |
| Cash at bank and in hand | 54/58 | €13,891 | €106,928 | +€93,036 | +669.7% |
| Deferred charges and accrued income | 490/1 | €17,063 | €4,476 | -€12,588 | -73.8% |
| Total equity and liabilities | 10/49 | €999,478 | €1,331,969 | +€332,491 | +33.3% |
| Equity | 10/15 | €14,703 | €119,227 | +€104,524 | +710.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,703 | €116,227 | +€104,524 | +893.1% |
| Distributable reserves | 133 | €11,703 | €116,227 | +€104,524 | +893.1% |
| Amounts payable | 17/49 | €984,774 | €1,212,742 | +€227,967 | +23.1% |
| Amounts payable after more than one year | 17 | €845,911 | €1,010,075 | +€164,163 | +19.4% |
| Financial debts | 170/4 | €845,911 | €1,010,075 | +€164,163 | +19.4% |
| Amounts payable within one year | 42/48 | €136,270 | €200,078 | +€63,808 | +46.8% |
| Current portion of amounts payable after more than one year | 42 | €18,260 | €109,639 | +€91,378 | +500.4% |
| Financial debts | 43 | - | €6,151 | +€6,151 | |
| Credit institutions | 430/8 | - | €6,151 | +€6,151 | |
| Trade debts | 44 | €100,559 | €79,739 | -€20,820 | -20.7% |
| Suppliers | 440/4 | €100,559 | €79,739 | -€20,820 | -20.7% |
| Taxes, remuneration and social security | 45 | €1,380 | €4,550 | +€3,170 | +229.8% |
| Taxes | 450/3 | €480 | €4,550 | +€4,070 | +848.6% |
| Remuneration and social security | 454/9 | €900 | - | -€900 | |
| Other amounts payable | 47/48 | €16,071 | - | -€16,071 | |
| Accrued charges and deferred income | 492/3 | €2,593 | €2,589 | -€4 | -0.2% |
| Remuneration, social security and pensions | 62 | - | €34,074 | +€34,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,149 | €147,583 | +€125,435 | +566.3% |
| Other operating charges | 640/8 | €1,592 | €35,211 | +€33,619 | +2111.2% |
| Gross operating margin | 9900 | €42,228 | €367,360 | +€325,132 | +769.9% |
| Operating profit (loss) | 9901 | €18,487 | €150,491 | +€132,004 | +714.0% |
| Financial income | 75/76B | €3 | €490 | +€487 | +16246.0% |
| Recurring financial income | 75 | €3 | €490 | +€487 | +16246.0% |
| Financial charges | 65/66B | €6,607 | €43,418 | +€36,810 | +557.1% |
| Recurring financial charges | 65 | €6,607 | €43,418 | +€36,810 | +557.1% |
| Profit (loss) for the period before taxes | 9903 | €11,883 | €107,564 | +€95,681 | +805.2% |
| Income taxes | 67/77 | €180 | €3,040 | +€2,860 | +1592.3% |
| Profit (loss) for the period | 9904 | €11,703 | €104,524 | +€92,820 | +793.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,703 | €104,524 | +€92,820 | +793.1% |
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 8 October 2026 via checked.be.