DIEL DENTAL: what changed
DIEL DENTAL
Largest movements
- Receivables after one year +€124,000
new in 2025: €124,000
- Cash +€120,581
up €120,581 (+298%), from €40,421 to €161,002
mainly Net result for the year (+€108,970) and Receivables within one year (+€97,231)
- Receivables within one year -€97,231
down €97,231 (-81.2%), from €119,792 to €22,561
- Deferred charges and accrued income +€14,634
up €14,634 (+212%), from €6,900 to €21,534
- Tangible fixed assets -€14,366
down €14,366 (-5.9%), from €244,618 to €230,252
of which Other tangible fixed assets: -€109,222
- Reserves +€116,605
up €116,605 (+69.5%), from €167,791 to €284,396
- Tax, wage and social debts +€45,378
up €45,378 (+669%), from €6,785 to €52,162
of which Taxes: +€39,700
- Debts after one year -€19,627
down €19,627 (-10.5%), from €187,165 to €167,538
- Current portion of long-term debt -€8,687
down €8,687 (-30.7%), from €28,314 to €19,627
- Trade debts +€7,634
up €7,634 (+608%), from €1,256 to €8,890
- Gross operating margin +€98,752
up €98,752 (+77.8%), from €126,965 to €225,717
- Taxes +€26,200
up €26,200 (+190%), from €13,821 to €40,021
- Depreciation -€8,099
down €8,099 (-20.5%), from €39,431 to €31,333
- Financial income -€5,141
down €5,141 (-85.2%), from €6,034 to €893
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €411,731 | €559,349 | +€147,618 | +35.9% |
| Fixed assets | 21/28 | €244,618 | €230,252 | -€14,366 | -5.9% |
| Tangible fixed assets | 22/27 | €244,618 | €230,252 | -€14,366 | -5.9% |
| Land and buildings | 22 | €117,387 | €218,686 | +€101,299 | +86.3% |
| Plant, machinery and equipment | 23 | €5,256 | €611 | -€4,645 | -88.4% |
| Furniture and vehicles | 24 | €12,269 | €10,471 | -€1,798 | -14.7% |
| Other tangible fixed assets | 26 | €109,706 | €484 | -€109,222 | -99.6% |
| Current assets | 29/58 | €167,113 | €329,097 | +€161,984 | +96.9% |
| Amounts receivable after more than one year | 29 | - | €124,000 | +€124,000 | |
| Other amounts receivable | 291 | - | €124,000 | +€124,000 | |
| Amounts receivable within one year | 40/41 | €119,792 | €22,561 | -€97,231 | -81.2% |
| Other amounts receivable | 41 | €119,792 | €22,561 | -€97,231 | -81.2% |
| Cash at bank and in hand | 54/58 | €40,421 | €161,002 | +€120,581 | +298% |
| Deferred charges and accrued income | 490/1 | €6,900 | €21,534 | +€14,634 | +212% |
| Total equity and liabilities | 10/49 | €411,731 | €559,349 | +€147,618 | +35.9% |
| Equity | 10/15 | €173,991 | €291,567 | +€117,576 | +67.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €167,791 | €284,396 | +€116,605 | +69.5% |
| Distributable reserves | 133 | €167,791 | €284,396 | +€116,605 | +69.5% |
| Profit (loss) carried forward | 14 | - | €970 | +€970 | |
| Amounts payable | 17/49 | €237,740 | €267,783 | +€30,042 | +12.6% |
| Amounts payable after more than one year | 17 | €187,165 | €167,538 | -€19,627 | -10.5% |
| Financial debts | 170/4 | €187,165 | €167,538 | -€19,627 | -10.5% |
| Amounts payable within one year | 42/48 | €37,563 | €80,679 | +€43,116 | +115% |
| Current portion of amounts payable after more than one year | 42 | €28,314 | €19,627 | -€8,687 | -30.7% |
| Trade debts | 44 | €1,256 | €8,890 | +€7,634 | +608% |
| Suppliers | 440/4 | €1,256 | €8,890 | +€7,634 | +608% |
| Taxes, remuneration and social security | 45 | €6,785 | €52,162 | +€45,378 | +669% |
| Taxes | 450/3 | €3,821 | €43,521 | +€39,700 | +1,039% |
| Remuneration and social security | 454/9 | €2,964 | €8,641 | +€5,678 | +192% |
| Other amounts payable | 47/48 | €1,208 | - | -€1,208 | |
| Accrued charges and deferred income | 492/3 | €13,013 | €19,566 | +€6,553 | +50.4% |
| Remuneration, social security and pensions | 62 | €39,259 | €39,660 | +€400 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,431 | €31,333 | -€8,099 | -20.5% |
| Other operating charges | 640/8 | €2,774 | €3,872 | +€1,098 | +39.6% |
| Gross operating margin | 9900 | €126,965 | €225,717 | +€98,752 | +77.8% |
| Operating profit (loss) | 9901 | €45,501 | €150,853 | +€105,352 | +232% |
| Financial income | 75/76B | €6,034 | €893 | -€5,141 | -85.2% |
| Recurring financial income | 75 | €6,034 | €893 | -€5,141 | -85.2% |
| Financial charges | 65/66B | €3,466 | €2,754 | -€712 | -20.5% |
| Recurring financial charges | 65 | €3,466 | €2,754 | -€712 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €48,069 | €148,992 | +€100,923 | +210% |
| Income taxes | 67/77 | €13,821 | €40,021 | +€26,200 | +190% |
| Profit (loss) for the period | 9904 | €34,248 | €108,970 | +€74,722 | +218% |
| Profit (loss) for the period to be appropriated | 9905 | €34,248 | €108,970 | +€74,722 | +218% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.