Dental Devriendt: 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.
Dental Devriendt
Largest movements
- Cash +€33,022
up €33,022 (+42.7%), from €77,313 to €110,335
mainly Net result for the year (+€60,472) and Receivables within one year (+€1,569)
- Current investments +€22,000
new in 2025: €22,000
- Reserves +€60,472
up €60,472 (+63.8%), from €94,713 to €155,185
- Tax, wage and social debts -€5,967
down €5,967 (-23.9%), from €24,978 to €19,011
- Gross operating margin -€14,997
down €14,997 (-16.1%), from €93,356 to €78,358
- Depreciation -€2,590
down €2,590 (-75.0%), from €3,455 to €865
- Taxes -€2,387
down €2,387 (-12.7%), from €18,779 to €16,391
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 | €123,293 | €176,342 | +€53,049 | +43.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,792 | €927 | -€865 | -48.3% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -12.5% |
| Tangible fixed assets | 22/27 | €1,791 | €926 | -€865 | -48.3% |
| Furniture and vehicles | 24 | €1,791 | €926 | -€865 | -48.3% |
| Current assets | 29/58 | €121,501 | €175,415 | +€53,913 | +44.4% |
| Amounts receivable within one year | 40/41 | €43,851 | €42,282 | -€1,569 | -3.6% |
| Trade receivables | 40 | €43,851 | €40,282 | -€3,569 | -8.1% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Current investments | 50/53 | - | €22,000 | +€22,000 | |
| Cash at bank and in hand | 54/58 | €77,313 | €110,335 | +€33,022 | +42.7% |
| Deferred charges and accrued income | 490/1 | €338 | €798 | +€460 | +136.0% |
| Total equity and liabilities | 10/49 | €123,293 | €176,342 | +€53,049 | +43.0% |
| Equity | 10/15 | €96,213 | €156,685 | +€60,472 | +62.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €94,713 | €155,185 | +€60,472 | +63.8% |
| Distributable reserves | 133 | €94,713 | €155,185 | +€60,472 | +63.8% |
| Amounts payable | 17/49 | €27,080 | €19,657 | -€7,423 | -27.4% |
| Amounts payable within one year | 42/48 | €27,080 | €19,657 | -€7,423 | -27.4% |
| Trade debts | 44 | €1,603 | €146 | -€1,457 | -90.9% |
| Suppliers | 440/4 | €1,603 | €146 | -€1,457 | -90.9% |
| Taxes, remuneration and social security | 45 | €24,978 | €19,011 | -€5,967 | -23.9% |
| Taxes | 450/3 | €24,978 | €19,011 | -€5,967 | -23.9% |
| Other amounts payable | 47/48 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,455 | €865 | -€2,590 | -75.0% |
| Other operating charges | 640/8 | €1,161 | €1,040 | -€121 | -10.4% |
| Gross operating margin | 9900 | €93,356 | €78,358 | -€14,997 | -16.1% |
| Operating profit (loss) | 9901 | €88,739 | €76,453 | -€12,286 | -13.8% |
| Financial income | 75/76B | - | €530 | +€530 | |
| Recurring financial income | 75 | - | €530 | +€530 | |
| Financial charges | 65/66B | €44 | €120 | +€77 | +175.9% |
| Recurring financial charges | 65 | €44 | €120 | +€77 | +175.9% |
| Profit (loss) for the period before taxes | 9903 | €88,696 | €76,863 | -€11,832 | -13.3% |
| Income taxes | 67/77 | €18,779 | €16,391 | -€2,387 | -12.7% |
| Profit (loss) for the period | 9904 | €69,917 | €60,472 | -€9,445 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,917 | €60,472 | -€9,445 | -13.5% |
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 4 October 2026 via checked.be.