DES.DENTAL: 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.
What changed
DES.DENTAL
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€43,606
2024 · €51,081-€7,475
Equity
€216,097
2024 · €186,091+€30,006
Cash
€8,067
2024 · €10,734-€2,667
Balance sheet total
€289,943
2024 · €231,163+€58,780
Largest movements
Assets
- Tangible fixed assets +€31,715
up €31,715 (+135%), from €23,500 to €55,215
- Current investments +€30,604
up €30,604 (+16.6%), from €184,269 to €214,873
Equity and liabilities
- Reserves +€30,000
up €30,000 (+18.4%), from €163,400 to €193,400
- Debts after one year +€18,987
up €18,987 (+134%), from €14,158 to €33,145
- Current portion of long-term debt +€7,280
up €7,280 (+140%), from €5,201 to €12,482
Income statement
- Depreciation +€8,201
up €8,201 (+113%), from €7,274 to €15,475
- Financial charges +€3,709
up €3,709 (+188%), from €1,974 to €5,683
- Taxes -€2,930
down €2,930 (-13.9%), from €21,114 to €18,184
- Financial income +€1,984
up €1,984 (+185%), from €1,070 to €3,054
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.
Result 2024
€51,081
Gross operating margin
+€234
Depreciation
-€8,201
Other operating charges
-€713
Financial income
+€1,984
Financial charges
-€3,709
Taxes
+€2,930
Result 2025
€43,606
raises the resultlowers the result
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.
From operations
+€63,028
Investment
-€77,795
Financing
+€12,100
Cash 2024
€10,734
From operations (derived)
+€63,028
Net result for the year
+€43,606
Depreciation
+€15,475
Stocks and contracts
-€535
Receivables within one year
+€1,265
Deferred charges and accrued income
+€142
Trade debts
+€102
Tax, wage and social debts
+€2,468
Other debts
-€1,034
Accrued charges and deferred income
+€1,539
Investment (derived)
-€77,795
Investment in fixed assets (net)
-€47,191
Current investments
-€30,604
Financing
+€12,100
Debts after one year
+€18,987
Current portion of long-term debt
+€7,280
Short-term financial debts
-€567
Contributions, distributions and other
-€13,600
Cash 2025
€8,067
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,163 | €289,943 | +€58,780 | +25.4% |
| Fixed assets | 21/28 | €23,500 | €55,215 | +€31,715 | +135% |
| Tangible fixed assets | 22/27 | €23,500 | €55,215 | +€31,715 | +135% |
| Furniture and vehicles | 24 | €23,500 | €55,215 | +€31,715 | +135% |
| Current assets | 29/58 | €207,663 | €234,728 | +€27,065 | +13.0% |
| Stocks and contracts in progress | 3 | €6,851 | €7,386 | +€535 | +7.8% |
| Stocks | 30/36 | €6,851 | €7,386 | +€535 | +7.8% |
| Amounts receivable within one year | 40/41 | €2,398 | €1,133 | -€1,265 | -52.8% |
| Trade receivables | 40 | €1,229 | €1,133 | -€97 | -7.9% |
| Other amounts receivable | 41 | €1,168 | - | -€1,168 | |
| Current investments | 50/53 | €184,269 | €214,873 | +€30,604 | +16.6% |
| Cash at bank and in hand | 54/58 | €10,734 | €8,067 | -€2,667 | -24.8% |
| Deferred charges and accrued income | 490/1 | €3,411 | €3,269 | -€142 | -4.2% |
| Total equity and liabilities | 10/49 | €231,163 | €289,943 | +€58,780 | +25.4% |
| Equity | 10/15 | €186,091 | €216,097 | +€30,006 | +16.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €163,400 | €193,400 | +€30,000 | +18.4% |
| Distributable reserves | 133 | €163,400 | €193,400 | +€30,000 | +18.4% |
| Profit (loss) carried forward | 14 | €2,691 | €2,697 | +€6 | +0.2% |
| Amounts payable | 17/49 | €45,071 | €73,846 | +€28,775 | +63.8% |
| Amounts payable after more than one year | 17 | €14,158 | €33,145 | +€18,987 | +134% |
| Financial debts | 170/4 | €14,158 | €33,145 | +€18,987 | +134% |
| Amounts payable within one year | 42/48 | €30,913 | €39,162 | +€8,249 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €5,201 | €12,482 | +€7,280 | +140% |
| Financial debts | 43 | €1,163 | €596 | -€567 | -48.8% |
| Credit institutions | 430/8 | €1,163 | €596 | -€567 | -48.8% |
| Trade debts | 44 | €1,793 | €1,895 | +€102 | +5.7% |
| Suppliers | 440/4 | €1,793 | €1,895 | +€102 | +5.7% |
| Taxes, remuneration and social security | 45 | €15,907 | €18,375 | +€2,468 | +15.5% |
| Taxes | 450/3 | €15,907 | €18,375 | +€2,468 | +15.5% |
| Other amounts payable | 47/48 | €6,848 | €5,814 | -€1,034 | -15.1% |
| Accrued charges and deferred income | 492/3 | - | €1,539 | +€1,539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,274 | €15,475 | +€8,201 | +113% |
| Other operating charges | 640/8 | €5,486 | €6,200 | +€713 | +13.0% |
| Gross operating margin | 9900 | €85,861 | €86,094 | +€234 | +0.3% |
| Operating profit (loss) | 9901 | €73,100 | €64,419 | -€8,681 | -11.9% |
| Financial income | 75/76B | €1,070 | €3,054 | +€1,984 | +185% |
| Recurring financial income | 75 | €1,070 | €3,054 | +€1,984 | +185% |
| Financial charges | 65/66B | €1,974 | €5,683 | +€3,709 | +188% |
| Recurring financial charges | 65 | €1,974 | €5,683 | +€3,709 | +188% |
| Profit (loss) for the period before taxes | 9903 | €72,196 | €61,790 | -€10,406 | -14.4% |
| Income taxes | 67/77 | €21,114 | €18,184 | -€2,930 | -13.9% |
| Profit (loss) for the period | 9904 | €51,081 | €43,606 | -€7,475 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,081 | €43,606 | -€7,475 | -14.6% |
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 29 October 2026 via checked.be.