DELMEL DENTAL: what changed
DELMEL DENTAL
Largest movements
- Cash +€61,752
up €61,752 (+169%), from €36,441 to €98,193
mainly Net result for the year (+€50,027) and Receivables within one year (+€10,078)
- Receivables within one year -€10,078
down €10,078 (-70.5%), from €14,304 to €4,227
of which Trade receivables: -€14,304
- Tangible fixed assets -€7,533
down €7,533 (-31.9%), from €23,592 to €16,059
of which Furniture and vehicles: -€6,000
- Reserves +€50,000
new in 2025: €50,000
- Debts after one year -€4,369
down €4,369 (-37.4%), from €11,669 to €7,301
- Other debts -€1,385
down €1,385 (-11.6%), from €11,894 to €10,508
- Gross operating margin +€26,124
up €26,124 (+48.7%), from €53,626 to €79,750
- Taxes +€7,127
up €7,127 (+56.4%), from €12,646 to €19,773
- Depreciation +€3,548
up €3,548 (+75.9%), from €4,672 to €8,220
- Financial charges +€1,032
up €1,032 (+220%), from €469 to €1,501
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,394 | €120,251 | +€43,857 | +57.4% |
| Formation expenses | 20 | €686 | - | -€686 | |
| Fixed assets | 21/28 | €23,593 | €16,059 | -€7,534 | -31.9% |
| Intangible fixed assets | 21 | €0 | - | -€0 | |
| Tangible fixed assets | 22/27 | €23,592 | €16,059 | -€7,533 | -31.9% |
| Plant, machinery and equipment | 23 | €3,625 | €2,092 | -€1,533 | -42.3% |
| Furniture and vehicles | 24 | €19,967 | €13,967 | -€6,000 | -30.0% |
| Current assets | 29/58 | €52,115 | €104,192 | +€52,077 | +99.9% |
| Amounts receivable within one year | 40/41 | €14,304 | €4,227 | -€10,078 | -70.5% |
| Trade receivables | 40 | €14,304 | - | -€14,304 | |
| Other amounts receivable | 41 | - | €4,227 | +€4,227 | |
| Cash at bank and in hand | 54/58 | €36,441 | €98,193 | +€61,752 | +169% |
| Deferred charges and accrued income | 490/1 | €1,369 | €1,772 | +€403 | +29.4% |
| Total equity and liabilities | 10/49 | €76,394 | €120,251 | +€43,857 | +57.4% |
| Equity | 10/15 | €43,232 | €93,259 | +€50,027 | +116% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | - | €50,000 | +€50,000 | |
| Distributable reserves | 133 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | €35,732 | €35,759 | +€27 | +0.1% |
| Amounts payable | 17/49 | €33,161 | €26,992 | -€6,170 | -18.6% |
| Amounts payable after more than one year | 17 | €11,669 | €7,301 | -€4,369 | -37.4% |
| Financial debts | 170/4 | €11,669 | €7,301 | -€4,369 | -37.4% |
| Amounts payable within one year | 42/48 | €21,492 | €19,691 | -€1,801 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €4,190 | €4,369 | +€179 | +4.3% |
| Trade debts | 44 | €262 | €832 | +€570 | +218% |
| Suppliers | 440/4 | €262 | €832 | +€570 | +218% |
| Taxes, remuneration and social security | 45 | €5,146 | €3,982 | -€1,164 | -22.6% |
| Taxes | 450/3 | €5,146 | €3,982 | -€1,164 | -22.6% |
| Other amounts payable | 47/48 | €11,894 | €10,508 | -€1,385 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,672 | €8,220 | +€3,548 | +75.9% |
| Other operating charges | 640/8 | €107 | €230 | +€123 | +115% |
| Gross operating margin | 9900 | €53,626 | €79,750 | +€26,124 | +48.7% |
| Operating profit (loss) | 9901 | €48,847 | €71,301 | +€22,453 | +46.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €469 | €1,501 | +€1,032 | +220% |
| Recurring financial charges | 65 | €469 | €1,501 | +€1,032 | +220% |
| Profit (loss) for the period before taxes | 9903 | €48,379 | €69,800 | +€21,422 | +44.3% |
| Income taxes | 67/77 | €12,646 | €19,773 | +€7,127 | +56.4% |
| Profit (loss) for the period | 9904 | €35,732 | €50,027 | +€14,295 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,732 | €50,027 | +€14,295 | +40.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.