DGR 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.
DGR DENTAL
Largest movements
- Receivables within one year +€104,589
up €104,589 (+9,500%), from €1,101 to €105,689
- Intangible fixed assets -€20,000
down €20,000 (-12.5%), from €160,000 to €140,000
- Tangible fixed assets -€14,527
down €14,527 (-3.8%), from €379,252 to €364,724
of which Other tangible fixed assets: -€8,839
- Other debts +€55,660
up €55,660 (+80.3%), from €69,340 to €125,000
- Tax, wage and social debts +€39,968
up €39,968 (+142%), from €28,197 to €68,165
of which Taxes: +€33,570
- Debts after one year -€22,409
down €22,409 (-6.3%), from €354,504 to €332,095
- Trade debts -€10,263
down €10,263 (-89.8%), from €11,422 to €1,160
- Gross operating margin +€111,050
up €111,050 (+63.2%), from €175,629 to €286,679
- Staff costs +€40,882
up €40,882 (+30,715%), from €133 to €41,015
- Taxes +€10,698
up €10,698 (+42.1%), from €25,426 to €36,123
- Depreciation +€9,959
up €9,959 (+15.5%), from €64,280 to €74,238
- Financial charges -€8,776
down €8,776 (-47.2%), from €18,601 to €9,825
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 | €624,934 | €688,834 | +€63,901 | +10.2% |
| Fixed assets | 21/28 | €539,252 | €504,724 | -€34,527 | -6.4% |
| Intangible fixed assets | 21 | €160,000 | €140,000 | -€20,000 | -12.5% |
| Tangible fixed assets | 22/27 | €379,252 | €364,724 | -€14,527 | -3.8% |
| Furniture and vehicles | 24 | €102,585 | €96,897 | -€5,688 | -5.5% |
| Other tangible fixed assets | 26 | €276,667 | €267,828 | -€8,839 | -3.2% |
| Current assets | 29/58 | €85,682 | €184,110 | +€98,428 | +115% |
| Amounts receivable within one year | 40/41 | €1,101 | €105,689 | +€104,589 | +9,500% |
| Other amounts receivable | 41 | €1,101 | €105,689 | +€104,589 | +9,500% |
| Cash at bank and in hand | 54/58 | €84,581 | €78,420 | -€6,161 | -7.3% |
| Total equity and liabilities | 10/49 | €624,934 | €688,834 | +€63,901 | +10.2% |
| Equity | 10/15 | €139,514 | €140,006 | +€492 | +0.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €136,600 | €136,600 | = | 0.0% |
| Distributable reserves | 133 | €136,600 | €136,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €414 | €906 | +€492 | +119% |
| Amounts payable | 17/49 | €485,420 | €548,828 | +€63,408 | +13.1% |
| Amounts payable after more than one year | 17 | €354,504 | €332,095 | -€22,409 | -6.3% |
| Financial debts | 170/4 | €354,504 | €332,095 | -€22,409 | -6.3% |
| Amounts payable within one year | 42/48 | €130,916 | €216,733 | +€85,817 | +65.6% |
| Current portion of amounts payable after more than one year | 42 | €21,957 | €22,409 | +€452 | +2.1% |
| Trade debts | 44 | €11,422 | €1,160 | -€10,263 | -89.8% |
| Suppliers | 440/4 | €11,422 | €1,160 | -€10,263 | -89.8% |
| Taxes, remuneration and social security | 45 | €28,197 | €68,165 | +€39,968 | +142% |
| Taxes | 450/3 | €28,197 | €61,767 | +€33,570 | +119% |
| Remuneration and social security | 454/9 | - | €6,398 | +€6,398 | |
| Other amounts payable | 47/48 | €69,340 | €125,000 | +€55,660 | +80.3% |
| Remuneration, social security and pensions | 62 | €133 | €41,015 | +€40,882 | +30,715% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,280 | €74,238 | +€9,959 | +15.5% |
| Other operating charges | 640/8 | €506 | €370 | -€136 | -26.9% |
| Gross operating margin | 9900 | €175,629 | €286,679 | +€111,050 | +63.2% |
| Operating profit (loss) | 9901 | €110,710 | €171,056 | +€60,345 | +54.5% |
| Financial income | 75/76B | €0 | €386 | +€385 | +385,450% |
| Recurring financial income | 75 | €0 | €386 | +€385 | +385,450% |
| Financial charges | 65/66B | €18,601 | €9,825 | -€8,776 | -47.2% |
| Recurring financial charges | 65 | €18,601 | €9,825 | -€8,776 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | €92,109 | €161,616 | +€69,507 | +75.5% |
| Income taxes | 67/77 | €25,426 | €36,123 | +€10,698 | +42.1% |
| Profit (loss) for the period | 9904 | €66,683 | €125,492 | +€58,809 | +88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,683 | €125,492 | +€58,809 | +88.2% |
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 25 October 2026 via checked.be.