DIA 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.
DIA DENTAL
Largest movements
- Cash +€12,116
up €12,116 (+54.2%), from €22,358 to €34,474
mainly Net result for the year (+€16,479) and Depreciation (+€5,695)
- Tangible fixed assets -€5,695
down €5,695 (-5.2%), from €108,609 to €102,913
of which Land and buildings: -€5,345
- Profit (loss) carried forward +€16,479
up €16,479, from -€7,443 to €9,036
- Debts after one year -€11,269
down €11,269 (-21.9%), from €51,466 to €40,197
- Tax, wage and social debts +€2,987
up €2,987 (+4,030%), from €74 to €3,061
- Current portion of long-term debt -€1,990
down €1,990 (-15.0%), from €13,302 to €11,312
- Depreciation -€6,173
down €6,173 (-52.0%), from €11,868 to €5,695
- Taxes +€5,487
up €5,487 (+7,403%), from €74 to €5,561
- Gross operating margin +€2,412
up €2,412 (+8.2%), from €29,545 to €31,957
- Financial charges -€341
down €341 (-17.7%), from €1,923 to €1,582
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 | €132,321 | €138,781 | +€6,459 | +4.9% |
| Fixed assets | 21/28 | €108,609 | €102,913 | -€5,695 | -5.2% |
| Tangible fixed assets | 22/27 | €108,609 | €102,913 | -€5,695 | -5.2% |
| Land and buildings | 22 | €107,209 | €101,864 | -€5,345 | -5.0% |
| Other tangible fixed assets | 26 | €1,399 | €1,049 | -€350 | -25.0% |
| Current assets | 29/58 | €23,713 | €35,868 | +€12,155 | +51.3% |
| Cash at bank and in hand | 54/58 | €22,358 | €34,474 | +€12,116 | +54.2% |
| Deferred charges and accrued income | 490/1 | €1,355 | €1,394 | +€39 | +2.9% |
| Total equity and liabilities | 10/49 | €132,321 | €138,781 | +€6,459 | +4.9% |
| Equity | 10/15 | €4,957 | €21,436 | +€16,479 | +332% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,443 | €9,036 | +€16,479 | |
| Amounts payable | 17/49 | €127,364 | €117,345 | -€10,020 | -7.9% |
| Amounts payable after more than one year | 17 | €51,466 | €40,197 | -€11,269 | -21.9% |
| Financial debts | 170/4 | €51,466 | €40,197 | -€11,269 | -21.9% |
| Amounts payable within one year | 42/48 | €75,899 | €77,148 | +€1,249 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €13,302 | €11,312 | -€1,990 | -15.0% |
| Trade debts | 44 | €1,805 | €2,154 | +€350 | +19.4% |
| Suppliers | 440/4 | €1,805 | €2,154 | +€350 | +19.4% |
| Taxes, remuneration and social security | 45 | €74 | €3,061 | +€2,987 | +4,030% |
| Taxes | 450/3 | €74 | €3,061 | +€2,987 | +4,030% |
| Other amounts payable | 47/48 | €60,718 | €60,620 | -€98 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,868 | €5,695 | -€6,173 | -52.0% |
| Other operating charges | 640/8 | €2,904 | €2,639 | -€265 | -9.1% |
| Gross operating margin | 9900 | €29,545 | €31,957 | +€2,412 | +8.2% |
| Operating profit (loss) | 9901 | €14,773 | €23,623 | +€8,850 | +59.9% |
| Financial charges | 65/66B | €1,923 | €1,582 | -€341 | -17.7% |
| Recurring financial charges | 65 | €1,923 | €1,582 | -€341 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €12,849 | €22,040 | +€9,191 | +71.5% |
| Income taxes | 67/77 | €74 | €5,561 | +€5,487 | +7,403% |
| Profit (loss) for the period | 9904 | €12,775 | €16,479 | +€3,704 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,775 | €16,479 | +€3,704 | +29.0% |
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 30 October 2026 via checked.be.