DFDental: what changed
Two fiscal 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.
DFDental
Largest movements
- Cash -€246,801
down €246,801 (-47.6%), from €518,612 to €271,811
mainly Contributions, distributions and other (-€585,870) and Current investments (-€104,000)
- Current investments +€104,000
up €104,000 (+26.0%), from €400,000 to €504,000
- Receivables within one year +€31,425
new in 2025: €31,425
of which Other amounts receivable: +€28,802
- Tangible fixed assets -€25,415
down €25,415 (-15.9%), from €160,316 to €134,902
- Profit (loss) carried forward -€307,623
down €307,623 (-35.1%), from €877,368 to €569,745
- Other debts +€232,259
up €232,259 (+7649.3%), from €3,036 to €235,295
- Tax, wage and social debts -€37,040
down €37,040 (-85.4%), from €43,350 to €6,310
of which Taxes: -€34,097
- Debts after one year -€32,099
down €32,099 (-22.8%), from €141,094 to €108,994
- Gross operating margin -€71,131
down €71,131 (-14.1%), from €506,137 to €435,006
- Taxes -€18,327
down €18,327 (-16.1%), from €113,745 to €95,419
- Financial income +€8,860
up €8,860 (+580.1%), from €1,527 to €10,388
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 | €1,108,405 | €969,255 | -€139,150 | -12.6% |
| Fixed assets | 21/28 | €160,316 | €134,902 | -€25,415 | -15.9% |
| Tangible fixed assets | 22/27 | €160,316 | €134,902 | -€25,415 | -15.9% |
| Furniture and vehicles | 24 | €160,316 | €134,902 | -€25,415 | -15.9% |
| Current assets | 29/58 | €948,089 | €834,353 | -€113,736 | -12.0% |
| Stocks and contracts in progress | 3 | €1,000 | €1,500 | +€500 | +50.0% |
| Stocks | 30/36 | €1,000 | €1,500 | +€500 | +50.0% |
| Amounts receivable within one year | 40/41 | - | €31,425 | +€31,425 | |
| Trade receivables | 40 | - | €2,623 | +€2,623 | |
| Other amounts receivable | 41 | - | €28,802 | +€28,802 | |
| Current investments | 50/53 | €400,000 | €504,000 | +€104,000 | +26.0% |
| Cash at bank and in hand | 54/58 | €518,612 | €271,811 | -€246,801 | -47.6% |
| Deferred charges and accrued income | 490/1 | €28,477 | €25,618 | -€2,859 | -10.0% |
| Total equity and liabilities | 10/49 | €1,108,405 | €969,255 | -€139,150 | -12.6% |
| Equity | 10/15 | €887,368 | €579,745 | -€307,623 | -34.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €877,368 | €569,745 | -€307,623 | -35.1% |
| Amounts payable | 17/49 | €221,037 | €389,510 | +€168,473 | +76.2% |
| Amounts payable after more than one year | 17 | €141,094 | €108,994 | -€32,099 | -22.8% |
| Financial debts | 170/4 | €141,094 | €108,994 | -€32,099 | -22.8% |
| Amounts payable within one year | 42/48 | €77,752 | €277,112 | +€199,360 | +256.4% |
| Current portion of amounts payable after more than one year | 42 | €31,178 | €32,099 | +€922 | +3.0% |
| Trade debts | 44 | €188 | €3,408 | +€3,219 | +1708.6% |
| Suppliers | 440/4 | €188 | €3,408 | +€3,219 | +1708.6% |
| Taxes, remuneration and social security | 45 | €43,350 | €6,310 | -€37,040 | -85.4% |
| Taxes | 450/3 | €34,172 | €75 | -€34,097 | -99.8% |
| Remuneration and social security | 454/9 | €9,178 | €6,235 | -€2,943 | -32.1% |
| Other amounts payable | 47/48 | €3,036 | €235,295 | +€232,259 | +7649.3% |
| Accrued charges and deferred income | 492/3 | €2,192 | €3,404 | +€1,212 | +55.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €30,451 | €34,918 | +€4,468 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,620 | €30,922 | +€1,302 | +4.4% |
| Other operating charges | 640/8 | €933 | €979 | +€47 | +5.0% |
| Gross operating margin | 9900 | €506,137 | €435,006 | -€71,131 | -14.1% |
| Operating profit (loss) | 9901 | €445,134 | €368,186 | -€76,947 | -17.3% |
| Financial income | 75/76B | €1,527 | €10,388 | +€8,860 | +580.1% |
| Recurring financial income | 75 | €1,527 | €10,388 | +€8,860 | +580.1% |
| Financial charges | 65/66B | €5,936 | €4,908 | -€1,027 | -17.3% |
| Recurring financial charges | 65 | €5,936 | €4,908 | -€1,027 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €440,725 | €373,666 | -€67,059 | -15.2% |
| Income taxes | 67/77 | €113,745 | €95,419 | -€18,327 | -16.1% |
| Profit (loss) for the period | 9904 | €326,980 | €278,247 | -€48,733 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €326,980 | €278,247 | -€48,733 | -14.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.