Dental Digue: 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 Digue
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash +€62,109
up €62,109 (+30.4%), from €204,031 to €266,140
mainly Current investments (+€100,000) and Net result for the year (+€51,029)
- Tangible fixed assets -€37,839
down €37,839 (-26.2%), from €144,529 to €106,690
of which Furniture and vehicles: -€33,028
- Deferred charges and accrued income -€5,356
down €5,356 (-26.4%), from €20,319 to €14,962
- Receivables within one year +€4,955
up €4,955 (+353%), from €1,405 to €6,360
of which Trade receivables: +€4,030
- Reserves -€61,622
down €61,622 (-20.8%), from €296,535 to €234,912
of which Distributable reserves: -€61,622
- Debts after one year -€26,211
down €26,211 (-31.8%), from €82,532 to €56,321
- Other debts +€16,385
up €16,385 (+38.3%), from €42,801 to €59,186
- Trade debts -€6,293
down €6,293 (-46.6%), from €13,501 to €7,207
- Gross operating margin -€11,740
down €11,740 (-9.1%), from €128,391 to €116,650
- Taxes +€2,830
up €2,830 (+12.9%), from €21,969 to €24,800
- Financial income +€2,564
up €2,564 (+113%), from €2,263 to €4,827
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 | €470,284 | €394,152 | -€76,132 | -16.2% |
| Fixed assets | 21/28 | €144,529 | €106,690 | -€37,839 | -26.2% |
| Tangible fixed assets | 22/27 | €144,529 | €106,690 | -€37,839 | -26.2% |
| Plant, machinery and equipment | 23 | €40,268 | €35,458 | -€4,810 | -11.9% |
| Furniture and vehicles | 24 | €104,261 | €71,232 | -€33,028 | -31.7% |
| Current assets | 29/58 | €325,755 | €287,462 | -€38,293 | -11.8% |
| Amounts receivable within one year | 40/41 | €1,405 | €6,360 | +€4,955 | +353% |
| Trade receivables | 40 | €200 | €4,230 | +€4,030 | +2,015% |
| Other amounts receivable | 41 | €1,205 | €2,130 | +€925 | +76.7% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €204,031 | €266,140 | +€62,109 | +30.4% |
| Deferred charges and accrued income | 490/1 | €20,319 | €14,962 | -€5,356 | -26.4% |
| Total equity and liabilities | 10/49 | €470,284 | €394,152 | -€76,132 | -16.2% |
| Equity | 10/15 | €302,735 | €241,112 | -€61,622 | -20.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €296,535 | €234,912 | -€61,622 | -20.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €294,675 | €233,052 | -€61,622 | -20.9% |
| Amounts payable | 17/49 | €167,549 | €153,040 | -€14,509 | -8.7% |
| Amounts payable after more than one year | 17 | €82,532 | €56,321 | -€26,211 | -31.8% |
| Financial debts | 170/4 | €82,532 | €56,321 | -€26,211 | -31.8% |
| Amounts payable within one year | 42/48 | €84,017 | €96,718 | +€12,701 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €25,462 | €26,211 | +€748 | +2.9% |
| Trade debts | 44 | €13,501 | €7,207 | -€6,293 | -46.6% |
| Suppliers | 440/4 | €13,501 | €7,207 | -€6,293 | -46.6% |
| Taxes, remuneration and social security | 45 | €2,253 | €4,115 | +€1,862 | +82.6% |
| Taxes | 450/3 | €2,253 | €4,115 | +€1,862 | +82.6% |
| Other amounts payable | 47/48 | €42,801 | €59,186 | +€16,385 | +38.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,563 | €40,838 | +€1,275 | +3.2% |
| Other operating charges | 640/8 | €764 | €500 | -€264 | -34.5% |
| Gross operating margin | 9900 | €128,391 | €116,650 | -€11,740 | -9.1% |
| Operating profit (loss) | 9901 | €88,064 | €75,312 | -€12,752 | -14.5% |
| Financial income | 75/76B | €2,263 | €4,827 | +€2,564 | +113% |
| Recurring financial income | 75 | €2,263 | €4,827 | +€2,564 | +113% |
| Financial charges | 65/66B | €4,650 | €4,310 | -€341 | -7.3% |
| Recurring financial charges | 65 | €4,650 | €4,310 | -€341 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €85,677 | €75,829 | -€9,848 | -11.5% |
| Income taxes | 67/77 | €21,969 | €24,800 | +€2,830 | +12.9% |
| Profit (loss) for the period | 9904 | €63,707 | €51,029 | -€12,678 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,707 | €51,029 | -€12,678 | -19.9% |
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 20 October 2026 via checked.be.