DENTAL DELIGHT: what changed
DENTAL DELIGHT
Largest movements
- Receivables within one year +€72,999
up €72,999 (+180%), from €40,588 to €113,587
of which Trade receivables: +€48,972
- Cash +€12,424
up €12,424 (+161%), from €7,720 to €20,144
mainly Net result for the year (+€54,646) and Trade debts (+€13,542)
- Tangible fixed assets +€2,044
up €2,044 (+219%), from €935 to €2,978
- Reserves +€55,000
up €55,000 (+275%), from €20,000 to €75,000
- Trade debts +€13,542
up €13,542 (+108%), from €12,536 to €26,078
- Tax, wage and social debts +€12,984
up €12,984 (+140%), from €9,278 to €22,262
of which Taxes: +€13,295
- Accrued charges and deferred income +€6,311
new in 2025: €6,311
- Gross operating margin +€45,178
up €45,178 (+124%), from €36,316 to €81,495
- Taxes +€13,295
up €13,295 (+148%), from €8,967 to €22,262
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 | €49,866 | €137,349 | +€87,483 | +175% |
| Formation expenses | 20 | €623 | €230 | -€394 | -63.2% |
| Fixed assets | 21/28 | €935 | €2,978 | +€2,044 | +219% |
| Tangible fixed assets | 22/27 | €935 | €2,978 | +€2,044 | +219% |
| Furniture and vehicles | 24 | €935 | €2,978 | +€2,044 | +219% |
| Current assets | 29/58 | €48,308 | €134,141 | +€85,833 | +178% |
| Amounts receivable within one year | 40/41 | €40,588 | €113,587 | +€72,999 | +180% |
| Trade receivables | 40 | €20,013 | €68,986 | +€48,972 | +245% |
| Other amounts receivable | 41 | €20,574 | €44,601 | +€24,027 | +117% |
| Cash at bank and in hand | 54/58 | €7,720 | €20,144 | +€12,424 | +161% |
| Deferred charges and accrued income | 490/1 | - | €410 | +€410 | |
| Total equity and liabilities | 10/49 | €49,866 | €137,349 | +€87,483 | +175% |
| Equity | 10/15 | €28,052 | €82,698 | +€54,646 | +195% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €75,000 | +€55,000 | +275% |
| Distributable reserves | 133 | €20,000 | €75,000 | +€55,000 | +275% |
| Profit (loss) carried forward | 14 | €3,052 | €2,698 | -€354 | -11.6% |
| Amounts payable | 17/49 | €21,814 | €54,651 | +€32,837 | +151% |
| Amounts payable within one year | 42/48 | €21,814 | €48,340 | +€26,526 | +122% |
| Trade debts | 44 | €12,536 | €26,078 | +€13,542 | +108% |
| Suppliers | 440/4 | €12,536 | €26,078 | +€13,542 | +108% |
| Taxes, remuneration and social security | 45 | €9,278 | €22,262 | +€12,984 | +140% |
| Taxes | 450/3 | €8,967 | €22,262 | +€13,295 | +148% |
| Remuneration and social security | 454/9 | €311 | - | -€311 | |
| Accrued charges and deferred income | 492/3 | - | €6,311 | +€6,311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €825 | €1,193 | +€368 | +44.6% |
| Other operating charges | 640/8 | €1,437 | €982 | -€456 | -31.7% |
| Gross operating margin | 9900 | €36,316 | €81,495 | +€45,178 | +124% |
| Operating profit (loss) | 9901 | €34,054 | €79,320 | +€45,266 | +133% |
| Financial income | 75/76B | €778 | €3 | -€775 | -99.6% |
| Recurring financial income | 75 | €778 | €3 | -€775 | -99.6% |
| Financial charges | 65/66B | €2,813 | €2,415 | -€398 | -14.1% |
| Recurring financial charges | 65 | €2,813 | €2,415 | -€398 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €32,019 | €76,908 | +€44,889 | +140% |
| Income taxes | 67/77 | €8,967 | €22,262 | +€13,295 | +148% |
| Profit (loss) for the period | 9904 | €23,052 | €54,646 | +€31,594 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €23,052 | €54,646 | +€31,594 | +137% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.