DIA DENT: 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.
DIA DENT
Largest movements
- Receivables within one year +€43,454
up €43,454 (+195%), from €22,276 to €65,730
of which Other amounts receivable: +€36,797
- Cash +€38,917
up €38,917 (+196%), from €19,877 to €58,794
mainly Net result for the year (+€65,429) and Tax, wage and social debts (+€10,377)
- Tangible fixed assets -€4,676
down €4,676 (-20.5%), from €22,796 to €18,120
- Deferred charges and accrued income +€3,276
new in 2025: €3,276
- Profit (loss) carried forward +€65,429
up €65,429 (+119%), from €55,010 to €120,439
- Tax, wage and social debts +€10,377
up €10,377 (+1,600%), from €649 to €11,026
of which Taxes: +€11,002
- Trade debts +€2,665
up €2,665 (+28.7%), from €9,291 to €11,955
- Advances received +€2,500
new in 2025: €2,500
- Purchases and services +€23,779
up €23,779 (+102%), from €23,405 to €47,184
- Gross operating margin +€23,107
up €23,107 (+38.5%), from €59,969 to €83,076
- Taxes +€11,002
new in 2025: €11,002
- Staff costs -€3,349
no longer reported in 2025 (was €3,349)
- Depreciation +€3,214
up €3,214 (+220%), from €1,463 to €4,676
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 | €64,949 | €145,920 | +€80,971 | +125% |
| Fixed assets | 21/28 | €22,796 | €18,120 | -€4,676 | -20.5% |
| Tangible fixed assets | 22/27 | €22,796 | €18,120 | -€4,676 | -20.5% |
| Furniture and vehicles | 24 | €22,796 | €18,120 | -€4,676 | -20.5% |
| Current assets | 29/58 | €42,153 | €127,800 | +€85,647 | +203% |
| Amounts receivable within one year | 40/41 | €22,276 | €65,730 | +€43,454 | +195% |
| Trade receivables | 40 | - | €6,656 | +€6,656 | |
| Other amounts receivable | 41 | €22,276 | €59,073 | +€36,797 | +165% |
| Cash at bank and in hand | 54/58 | €19,877 | €58,794 | +€38,917 | +196% |
| Deferred charges and accrued income | 490/1 | - | €3,276 | +€3,276 | |
| Total equity and liabilities | 10/49 | €64,949 | €145,920 | +€80,971 | +125% |
| Equity | 10/15 | €55,010 | €120,439 | +€65,429 | +119% |
| Profit (loss) carried forward | 14 | €55,010 | €120,439 | +€65,429 | +119% |
| Amounts payable | 17/49 | €9,940 | €25,481 | +€15,542 | +156% |
| Amounts payable within one year | 42/48 | €9,940 | €25,481 | +€15,542 | +156% |
| Trade debts | 44 | €9,291 | €11,955 | +€2,665 | +28.7% |
| Suppliers | 440/4 | €9,291 | €11,955 | +€2,665 | +28.7% |
| Advances received on contracts in progress | 46 | - | €2,500 | +€2,500 | |
| Taxes, remuneration and social security | 45 | €649 | €11,026 | +€10,377 | +1,600% |
| Taxes | 450/3 | - | €11,002 | +€11,002 | |
| Remuneration and social security | 454/9 | €649 | €24 | -€625 | -96.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,405 | €47,184 | +€23,779 | +102% |
| Remuneration, social security and pensions | 62 | €3,349 | - | -€3,349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,463 | €4,676 | +€3,214 | +220% |
| Other operating charges | 640/8 | €118 | €1,909 | +€1,791 | +1,518% |
| Gross operating margin | 9900 | €59,969 | €83,076 | +€23,107 | +38.5% |
| Operating profit (loss) | 9901 | €55,040 | €76,491 | +€21,451 | +39.0% |
| Financial charges | 65/66B | €30 | €60 | +€30 | +100% |
| Recurring financial charges | 65 | €30 | €60 | +€30 | +100% |
| Profit (loss) for the period before taxes | 9903 | €55,010 | €76,431 | +€21,421 | +38.9% |
| Income taxes | 67/77 | - | €11,002 | +€11,002 | |
| Profit (loss) for the period | 9904 | €55,010 | €65,429 | +€10,419 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,010 | €65,429 | +€10,419 | +18.9% |
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 14 October 2026 via checked.be.