DENTAL DISCOVERY: what changed
What changed
DENTAL DISCOVERY
NACE 47.741, Retail sale of medical and orthopaedic goods, excluding prescription glasses and lenses
filed annual accounts (NBB)
Net result for the year
€232,273
2025 · €404,860-€172,586
Equity
€1.6m
2025 · €1.3m+€210,778
Cash
€416,206
2025 · €579,712-€163,507
Balance sheet total
€2.2m
2025 · €2.5m-€346,776
Largest movements
Assets
- Cash -€163,507
down €163,507 (-28.2%), from €579,712 to €416,206
mainly Other debts (-€402,395) and Debts after one year (-€160,236)
- Receivables within one year -€111,826
down €111,826 (-17.8%), from €628,072 to €516,246
of which Trade receivables: -€111,978
- Tangible fixed assets -€54,156
down €54,156 (-40.5%), from €133,754 to €79,598
of which Furniture and vehicles: -€41,903
- Intangible fixed assets -€34,347
down €34,347 (-33.7%), from €101,943 to €67,596
Equity and liabilities
- Other debts -€402,395
down €402,395 (-94.9%), from €423,891 to €21,495
- Profit (loss) carried forward +€210,778
up €210,778 (+28.6%), from €735,982 to €946,761
- Debts after one year -€160,236
down €160,236 (-87.9%), from €182,317 to €22,081
of which Advances received on contracts in progress: -€143,824
- Tax, wage and social debts -€34,794
down €34,794 (-12.8%), from €272,495 to €237,701
of which Remuneration and social security: -€18,041
- Trade debts +€32,464
up €32,464 (+12.9%), from €251,761 to €284,225
Income statement
- Write-downs +€192,540
up €192,540, from -€17,249 to €175,291
- Staff costs -€31,312
down €31,312 (-4.0%), from €776,775 to €745,462
- Taxes +€24,174
up €24,174 (+16.5%), from €146,460 to €170,633
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€404,860
Gross operating margin
+€11,743
Staff costs
+€31,312
Depreciation
+€6,140
Write-downs
-€192,540
Other operating charges
-€1,271
Other operating items
-€7,044
Financial income
+€201
Financial charges
+€3,046
Taxes
-€24,174
Result 2026
€232,273
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€5,739
Investment
+€15,548
Financing
-€173,315
Cash 2025
€579,712
From operations (derived)
-€5,739
Net result for the year
+€232,273
Depreciation
+€72,955
Stocks and contracts
-€4,421
Receivables within one year
+€111,826
Deferred charges and accrued income
-€12,638
Trade debts
+€32,464
Tax, wage and social debts
-€34,794
Other debts
-€402,395
Accrued charges and deferred income
-€1,009
Investment (derived)
+€15,548
Investment in fixed assets (net)
+€15,548
Financing
-€173,315
Debts after one year
-€160,236
Current portion of long-term debt
+€8,416
Contributions, distributions and other
-€21,495
Cash 2026
€416,206
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,525,955 | €2,179,180 | -€346,776 | -13.7% |
| Fixed assets | 21/28 | €235,697 | €147,194 | -€88,503 | -37.5% |
| Intangible fixed assets | 21 | €101,943 | €67,596 | -€34,347 | -33.7% |
| Tangible fixed assets | 22/27 | €133,754 | €79,598 | -€54,156 | -40.5% |
| Plant, machinery and equipment | 23 | €13,808 | €9,849 | -€3,959 | -28.7% |
| Furniture and vehicles | 24 | €98,614 | €56,711 | -€41,903 | -42.5% |
| Other tangible fixed assets | 26 | €21,332 | €13,038 | -€8,294 | -38.9% |
| Current assets | 29/58 | €2,290,259 | €2,031,986 | -€258,273 | -11.3% |
| Stocks and contracts in progress | 3 | €1,062,734 | €1,067,155 | +€4,421 | +0.4% |
| Stocks | 30/36 | €1,062,734 | €1,067,155 | +€4,421 | +0.4% |
| Amounts receivable within one year | 40/41 | €628,072 | €516,246 | -€111,826 | -17.8% |
| Trade receivables | 40 | €626,168 | €514,189 | -€111,978 | -17.9% |
| Other amounts receivable | 41 | €1,904 | €2,057 | +€153 | +8.0% |
| Cash at bank and in hand | 54/58 | €579,712 | €416,206 | -€163,507 | -28.2% |
| Deferred charges and accrued income | 490/1 | €19,740 | €32,379 | +€12,638 | +64.0% |
| Total equity and liabilities | 10/49 | €2,525,955 | €2,179,180 | -€346,776 | -13.7% |
| Equity | 10/15 | €1,341,473 | €1,552,251 | +€210,778 | +15.7% |
| Contributions | 10/11 | €450,500 | €450,500 | = | 0.0% |
| Reserves | 13 | €154,991 | €154,991 | = | 0.0% |
| Distributable reserves | 133 | €154,991 | €154,991 | = | 0.0% |
| Profit (loss) carried forward | 14 | €735,982 | €946,761 | +€210,778 | +28.6% |
| Amounts payable | 17/49 | €1,184,482 | €626,928 | -€557,554 | -47.1% |
| Amounts payable after more than one year | 17 | €182,317 | €22,081 | -€160,236 | -87.9% |
| Financial debts | 170/4 | €38,493 | €22,081 | -€16,413 | -42.6% |
| Advances received on contracts in progress | 176 | €143,824 | €0 | -€143,824 | -100% |
| Amounts payable within one year | 42/48 | €1,001,157 | €604,848 | -€396,309 | -39.6% |
| Current portion of amounts payable after more than one year | 42 | €53,011 | €61,427 | +€8,416 | +15.9% |
| Trade debts | 44 | €251,761 | €284,225 | +€32,464 | +12.9% |
| Suppliers | 440/4 | €251,761 | €284,225 | +€32,464 | +12.9% |
| Taxes, remuneration and social security | 45 | €272,495 | €237,701 | -€34,794 | -12.8% |
| Taxes | 450/3 | €137,073 | €120,321 | -€16,753 | -12.2% |
| Remuneration and social security | 454/9 | €135,422 | €117,380 | -€18,041 | -13.3% |
| Other amounts payable | 47/48 | €423,891 | €21,495 | -€402,395 | -94.9% |
| Accrued charges and deferred income | 492/3 | €1,009 | €0 | -€1,009 | -100% |
| Remuneration, social security and pensions | 62 | €776,775 | €745,462 | -€31,312 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,095 | €72,955 | -€6,140 | -7.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€17,249 | €175,291 | +€192,540 | |
| Other operating charges | 640/8 | €9,742 | €11,013 | +€1,271 | +13.0% |
| Non-recurring operating charges | 66A | €250 | €7,294 | +€7,044 | +2,818% |
| Gross operating margin | 9900 | €1,409,886 | €1,421,628 | +€11,743 | +0.8% |
| Operating profit (loss) | 9901 | €561,273 | €409,613 | -€151,660 | -27.0% |
| Financial income | 75/76B | €59 | €260 | +€201 | +342% |
| Recurring financial income | 75 | €59 | €260 | +€201 | +342% |
| Financial charges | 65/66B | €10,012 | €6,966 | -€3,046 | -30.4% |
| Recurring financial charges | 65 | €10,012 | €6,966 | -€3,046 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €551,320 | €402,907 | -€148,413 | -26.9% |
| Income taxes | 67/77 | €146,460 | €170,633 | +€24,174 | +16.5% |
| Profit (loss) for the period | 9904 | €404,860 | €232,273 | -€172,586 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €404,860 | €232,273 | -€172,586 | -42.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.