Dentiste P-E Déom: 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.
Dentiste P-E Déom
Largest movements
- Cash -€92,678
down €92,678 (-36.7%), from €252,865 to €160,188
mainly Contributions, distributions and other (-€213,300) and Investment in fixed assets (net) (-€67,362)
- Tangible fixed assets +€60,520
new in 2025: €60,520
of which Furniture and vehicles: +€58,870
- Receivables within one year -€31,038
down €31,038 (-48.3%), from €64,203 to €33,165
- Reserves -€83,828
down €83,828 (-99.5%), from €84,209 to €381
- Other debts +€18,788
up €18,788 (+8.4%), from €223,200 to €241,988
- Gross operating margin -€32,894
down €32,894 (-15.7%), from €208,936 to €176,042
- Taxes -€9,543
down €9,543 (-20.0%), from €47,649 to €38,105
- Depreciation +€6,843
new in 2025: €6,843
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 | €317,478 | €255,622 | -€61,856 | -19.5% |
| Fixed assets | 21/28 | - | €60,520 | +€60,520 | |
| Tangible fixed assets | 22/27 | - | €60,520 | +€60,520 | |
| Plant, machinery and equipment | 23 | - | €1,650 | +€1,650 | |
| Furniture and vehicles | 24 | - | €58,870 | +€58,870 | |
| Current assets | 29/58 | €317,478 | €195,103 | -€122,375 | -38.5% |
| Amounts receivable within one year | 40/41 | €64,203 | €33,165 | -€31,038 | -48.3% |
| Trade receivables | 40 | €64,203 | €33,165 | -€31,038 | -48.3% |
| Cash at bank and in hand | 54/58 | €252,865 | €160,188 | -€92,678 | -36.7% |
| Deferred charges and accrued income | 490/1 | €410 | €1,750 | +€1,340 | +327% |
| Total equity and liabilities | 10/49 | €317,478 | €255,622 | -€61,856 | -19.5% |
| Equity | 10/15 | €87,209 | €3,381 | -€83,828 | -96.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €84,209 | €381 | -€83,828 | -99.5% |
| Distributable reserves | 133 | €84,209 | €381 | -€83,828 | -99.5% |
| Amounts payable | 17/49 | €230,269 | €252,241 | +€21,972 | +9.5% |
| Amounts payable within one year | 42/48 | €230,269 | €252,241 | +€21,972 | +9.5% |
| Trade debts | 44 | €1,119 | €1,253 | +€134 | +12.0% |
| Suppliers | 440/4 | €1,119 | €1,253 | +€134 | +12.0% |
| Taxes, remuneration and social security | 45 | €5,950 | €9,000 | +€3,050 | +51.3% |
| Taxes | 450/3 | €5,950 | €9,000 | +€3,050 | +51.3% |
| Other amounts payable | 47/48 | €223,200 | €241,988 | +€18,788 | +8.4% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,843 | +€6,843 | |
| Other operating charges | 640/8 | €393 | €1,640 | +€1,247 | +317% |
| Gross operating margin | 9900 | €208,936 | €176,042 | -€32,894 | -15.7% |
| Operating profit (loss) | 9901 | €208,543 | €167,559 | -€40,984 | -19.7% |
| Financial income | 75/76B | €1 | €185 | +€184 | +36,864% |
| Recurring financial income | 75 | €1 | €185 | +€184 | +36,864% |
| Financial charges | 65/66B | €153 | €167 | +€14 | +8.8% |
| Recurring financial charges | 65 | €153 | €167 | +€14 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €208,390 | €167,578 | -€40,813 | -19.6% |
| Income taxes | 67/77 | €47,649 | €38,105 | -€9,543 | -20.0% |
| Profit (loss) for the period | 9904 | €160,742 | €129,472 | -€31,270 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €160,742 | €129,472 | -€31,270 | -19.5% |
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 24 October 2026 via checked.be.