DG 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.
DG DENTAL
Largest movements
- Cash +€120,340
up €120,340 (+33.9%), from €355,424 to €475,764
mainly Depreciation (+€88,274) and Net result for the year (+€74,578)
- Intangible fixed assets -€11,638
down €11,638 (-61.0%), from €19,077 to €7,439
- Reserves +€74,578
up €74,578 (+17.7%), from €422,409 to €496,987
of which Distributable reserves: +€74,578
- Other debts +€55,410
up €55,410 (+53.5%), from €103,493 to €158,902
- Debts after one year -€31,671
down €31,671 (-12.7%), from €249,615 to €217,944
- Provisions +€12,337
up €12,337 (+21.9%), from €56,345 to €68,682
- Tax, wage and social debts +€11,308
up €11,308 (+128%), from €8,827 to €20,134
of which Taxes: +€7,435
- Gross operating margin -€152,814
down €152,814 (-30.3%), from €503,791 to €350,977
- Provisions -€44,008
down €44,008 (-78.1%), from €56,345 to €12,337
- Financial charges -€16,461
down €16,461 (-18.2%), from €90,427 to €73,966
- Depreciation -€8,116
down €8,116 (-8.4%), from €96,390 to €88,274
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 | €943,723 | €1,053,017 | +€109,293 | +11.6% |
| Fixed assets | 21/28 | €485,789 | €481,492 | -€4,298 | -0.9% |
| Intangible fixed assets | 21 | €19,077 | €7,439 | -€11,638 | -61.0% |
| Tangible fixed assets | 22/27 | €466,712 | €474,052 | +€7,341 | +1.6% |
| Land and buildings | 22 | €291,374 | €279,761 | -€11,613 | -4.0% |
| Plant, machinery and equipment | 23 | €90,515 | €105,753 | +€15,238 | +16.8% |
| Furniture and vehicles | 24 | €84,823 | €84,040 | -€783 | -0.9% |
| Assets under construction and advance payments | 27 | - | €4,499 | +€4,499 | |
| Current assets | 29/58 | €457,934 | €571,525 | +€113,591 | +24.8% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Current investments | 50/53 | €92,736 | €92,736 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €355,424 | €475,764 | +€120,340 | +33.9% |
| Deferred charges and accrued income | 490/1 | €9,774 | €3,025 | -€6,749 | -69.1% |
| Total equity and liabilities | 10/49 | €943,723 | €1,053,017 | +€109,293 | +11.6% |
| Equity | 10/15 | €434,809 | €509,387 | +€74,578 | +17.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €422,409 | €496,987 | +€74,578 | +17.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €420,549 | €495,127 | +€74,578 | +17.7% |
| Provisions and deferred taxes | 16 | €56,345 | €68,682 | +€12,337 | +21.9% |
| Provisions for liabilities and charges | 160/5 | €56,345 | €68,682 | +€12,337 | +21.9% |
| Environmental obligations | 163 | €56,345 | €68,682 | +€12,337 | +21.9% |
| Amounts payable | 17/49 | €452,569 | €474,948 | +€22,379 | +4.9% |
| Amounts payable after more than one year | 17 | €249,615 | €217,944 | -€31,671 | -12.7% |
| Financial debts | 170/4 | €249,615 | €217,944 | -€31,671 | -12.7% |
| Amounts payable within one year | 42/48 | €186,797 | €245,292 | +€58,496 | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €61,021 | €56,997 | -€4,024 | -6.6% |
| Financial debts | 43 | €1,283 | €0 | -€1,283 | -100% |
| Credit institutions | 430/8 | €1,283 | €0 | -€1,283 | -100% |
| Trade debts | 44 | €12,173 | €9,258 | -€2,915 | -23.9% |
| Suppliers | 440/4 | €12,173 | €9,258 | -€2,915 | -23.9% |
| Taxes, remuneration and social security | 45 | €8,827 | €20,134 | +€11,308 | +128% |
| Taxes | 450/3 | €5,261 | €12,696 | +€7,435 | +141% |
| Remuneration and social security | 454/9 | €3,566 | €7,438 | +€3,872 | +109% |
| Other amounts payable | 47/48 | €103,493 | €158,902 | +€55,410 | +53.5% |
| Accrued charges and deferred income | 492/3 | €16,157 | €11,712 | -€4,445 | -27.5% |
| Remuneration, social security and pensions | 62 | €27,739 | €30,786 | +€3,047 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,390 | €88,274 | -€8,116 | -8.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €56,345 | €12,337 | -€44,008 | -78.1% |
| Other operating charges | 640/8 | €2,130 | €2,921 | +€791 | +37.2% |
| Gross operating margin | 9900 | €503,791 | €350,977 | -€152,814 | -30.3% |
| Operating profit (loss) | 9901 | €321,187 | €216,660 | -€104,528 | -32.5% |
| Financial income | 75/76B | €1,481 | €2,337 | +€856 | +57.8% |
| Recurring financial income | 75 | €1,481 | €2,337 | +€856 | +57.8% |
| Financial charges | 65/66B | €90,427 | €73,966 | -€16,461 | -18.2% |
| Recurring financial charges | 65 | €90,427 | €73,966 | -€16,461 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €232,241 | €145,031 | -€87,211 | -37.6% |
| Income taxes | 67/77 | €70,465 | €70,453 | -€12 | 0.0% |
| Profit (loss) for the period | 9904 | €161,777 | €74,578 | -€87,199 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €161,777 | €74,578 | -€87,199 | -53.9% |
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 20 October 2026 via checked.be.