DENTAL DESIGN: 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.
DENTAL DESIGN
Largest movements
- Receivables after one year +€373,857
new in 2025: €373,857
- Receivables within one year -€210,396
down €210,396 (-88.1%), from €238,794 to €28,399
of which Other amounts receivable: -€202,700
- Debts after one year +€856,536
up €856,536 (+4,288%), from €19,974 to €876,510
of which Other amounts payable: +€820,000
- Other debts -€840,410
down €840,410 (-99.8%), from €842,219 to €1,809
- Short-term financial debts +€261,599
new in 2025: €261,599
- Current portion of long-term debt -€148,967
down €148,967 (-92.6%), from €160,940 to €11,973
- Gross operating margin +€10,789
up €10,789 (+17.4%), from €61,877 to €72,666
- Financial income -€7,068
down €7,068 (-74.8%), from €9,452 to €2,384
- Financial charges +€6,296
up €6,296 (+80.8%), from €7,794 to €14,090
- Other operating charges +€4,373
up €4,373 (+24.3%), from €17,987 to €22,360
- Taxes +€3,422
new in 2025: €3,422
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 | €3,575,734 | €3,737,196 | +€161,463 | +4.5% |
| Fixed assets | 21/28 | €3,320,884 | €3,334,941 | +€14,056 | +0.4% |
| Tangible fixed assets | 22/27 | €3,033,225 | €3,022,207 | -€11,019 | -0.4% |
| Land and buildings | 22 | €2,885,133 | €2,874,410 | -€10,723 | -0.4% |
| Furniture and vehicles | 24 | €295 | - | -€295 | |
| Other tangible fixed assets | 26 | €147,797 | €147,797 | = | 0.0% |
| Financial fixed assets | 28 | €287,659 | €312,734 | +€25,075 | +8.7% |
| Current assets | 29/58 | €254,849 | €402,256 | +€147,406 | +57.8% |
| Amounts receivable after more than one year | 29 | - | €373,857 | +€373,857 | |
| Other amounts receivable | 291 | - | €373,857 | +€373,857 | |
| Amounts receivable within one year | 40/41 | €238,794 | €28,399 | -€210,396 | -88.1% |
| Trade receivables | 40 | €14,818 | €7,122 | -€7,696 | -51.9% |
| Other amounts receivable | 41 | €223,977 | €21,277 | -€202,700 | -90.5% |
| Cash at bank and in hand | 54/58 | €14,581 | - | -€14,581 | |
| Deferred charges and accrued income | 490/1 | €1,473 | - | -€1,473 | |
| Total equity and liabilities | 10/49 | €3,575,734 | €3,737,196 | +€161,463 | +4.5% |
| Equity | 10/15 | €2,534,226 | €2,558,386 | +€24,160 | +1.0% |
| Contributions | 10/11 | €203,295 | €203,295 | = | 0.0% |
| Revaluation surpluses | 12 | €2,625,714 | €2,625,714 | = | 0.0% |
| Reserves | 13 | €43,431 | €43,431 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,000 | €22,000 | = | 0.0% |
| Distributable reserves | 133 | €21,431 | €21,431 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€338,213 | -€314,053 | +€24,160 | +7.1% |
| Amounts payable | 17/49 | €1,041,508 | €1,178,810 | +€137,303 | +13.2% |
| Amounts payable after more than one year | 17 | €19,974 | €876,510 | +€856,536 | +4,288% |
| Financial debts | 170/4 | €19,974 | €56,510 | +€36,536 | +183% |
| Other amounts payable | 178/9 | - | €820,000 | +€820,000 | |
| Amounts payable within one year | 42/48 | €1,018,817 | €299,608 | -€719,209 | -70.6% |
| Current portion of amounts payable after more than one year | 42 | €160,940 | €11,973 | -€148,967 | -92.6% |
| Financial debts | 43 | - | €261,599 | +€261,599 | |
| Credit institutions | 430/8 | - | €261,599 | +€261,599 | |
| Trade debts | 44 | €14,009 | €20,799 | +€6,790 | +48.5% |
| Suppliers | 440/4 | €14,009 | €20,799 | +€6,790 | +48.5% |
| Taxes, remuneration and social security | 45 | €1,649 | €3,428 | +€1,780 | +108% |
| Taxes | 450/3 | €1,649 | €3,428 | +€1,780 | +108% |
| Other amounts payable | 47/48 | €842,219 | €1,809 | -€840,410 | -99.8% |
| Accrued charges and deferred income | 492/3 | €2,717 | €2,692 | -€25 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,517 | €11,019 | -€499 | -4.3% |
| Other operating charges | 640/8 | €17,987 | €22,360 | +€4,373 | +24.3% |
| Gross operating margin | 9900 | €61,877 | €72,666 | +€10,789 | +17.4% |
| Operating profit (loss) | 9901 | €32,373 | €39,288 | +€6,915 | +21.4% |
| Financial income | 75/76B | €9,452 | €2,384 | -€7,068 | -74.8% |
| Recurring financial income | 75 | €9,452 | €2,384 | -€7,068 | -74.8% |
| Financial charges | 65/66B | €7,794 | €14,090 | +€6,296 | +80.8% |
| Recurring financial charges | 65 | €7,794 | €14,090 | +€6,296 | +80.8% |
| Profit (loss) for the period before taxes | 9903 | €34,032 | €27,582 | -€6,450 | -19.0% |
| Income taxes | 67/77 | - | €3,422 | +€3,422 | |
| Profit (loss) for the period | 9904 | €34,032 | €24,160 | -€9,872 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,032 | €24,160 | -€9,872 | -29.0% |
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 13 October 2026 via checked.be.