DF 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.
DF DENTAL
Largest movements
- Cash +€81,623
up €81,623 (+130.5%), from €62,527 to €144,150
mainly Net result for the year (+€74,009) and Tax, wage and social debts (+€12,175)
- Deferred charges and accrued income +€2,599
up €2,599 (+14.2%), from €18,309 to €20,909
- Tangible fixed assets +€2,135
new in 2025: €2,135
- Reserves +€74,009
up €74,009 (+139.6%), from €53,023 to €127,032
- Tax, wage and social debts +€12,175
up €12,175 (+49.2%), from €24,744 to €36,920
- Gross operating margin +€25,146
up €25,146 (+36.0%), from €69,895 to €95,041
- Taxes +€3,231
up €3,231 (+19.2%), from €16,844 to €20,075
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 | €80,836 | €167,194 | +€86,357 | +106.8% |
| Fixed assets | 21/28 | - | €2,135 | +€2,135 | |
| Tangible fixed assets | 22/27 | - | €2,135 | +€2,135 | |
| Furniture and vehicles | 24 | - | €2,135 | +€2,135 | |
| Current assets | 29/58 | €80,836 | €165,059 | +€84,222 | +104.2% |
| Cash at bank and in hand | 54/58 | €62,527 | €144,150 | +€81,623 | +130.5% |
| Deferred charges and accrued income | 490/1 | €18,309 | €20,909 | +€2,599 | +14.2% |
| Total equity and liabilities | 10/49 | €80,836 | €167,194 | +€86,357 | +106.8% |
| Equity | 10/15 | €56,023 | €130,032 | +€74,009 | +132.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €53,023 | €127,032 | +€74,009 | +139.6% |
| Distributable reserves | 133 | €53,023 | €127,032 | +€74,009 | +139.6% |
| Amounts payable | 17/49 | €24,813 | €37,161 | +€12,348 | +49.8% |
| Amounts payable within one year | 42/48 | €24,813 | €37,161 | +€12,348 | +49.8% |
| Trade debts | 44 | - | €51 | +€51 | |
| Suppliers | 440/4 | - | €51 | +€51 | |
| Taxes, remuneration and social security | 45 | €24,744 | €36,920 | +€12,175 | +49.2% |
| Taxes | 450/3 | €24,744 | €36,920 | +€12,175 | +49.2% |
| Other amounts payable | 47/48 | €69 | €191 | +€122 | +176.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €802 | +€802 | |
| Gross operating margin | 9900 | €69,895 | €95,041 | +€25,146 | +36.0% |
| Operating profit (loss) | 9901 | €69,895 | €94,239 | +€24,344 | +34.8% |
| Financial charges | 65/66B | €28 | €154 | +€127 | +460.0% |
| Recurring financial charges | 65 | €28 | €91 | +€63 | +229.4% |
| Non-recurring financial charges | 66B | - | €63 | +€63 | |
| Profit (loss) for the period before taxes | 9903 | €69,867 | €94,085 | +€24,217 | +34.7% |
| Income taxes | 67/77 | €16,844 | €20,075 | +€3,231 | +19.2% |
| Profit (loss) for the period | 9904 | €53,023 | €74,009 | +€20,986 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,023 | €74,009 | +€20,986 | +39.6% |
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 11 October 2026 via checked.be.