DIEPTON DENTAL: what changed
Two fiscal 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.
DIEPTON DENTAL
Largest movements
- Cash +€63,653
up €63,653 (+39.0%), from €163,134 to €226,787
mainly Net result for the year (+€220,678) and Other debts (+€37,116)
- Receivables within one year +€58,757
up €58,757 (+113.7%), from €51,687 to €110,445
of which Trade receivables: +€65,147
- Intangible fixed assets -€18,000
down €18,000 (-37.5%), from €48,000 to €30,000
- Tangible fixed assets -€8,849
down €8,849 (-27.9%), from €31,662 to €22,813
of which Furniture and vehicles: -€4,640
- Profit (loss) carried forward +€53,562
up €53,562 (+131.0%), from €40,889 to €94,451
- Other debts +€37,116
up €37,116 (+28.6%), from €130,000 to €167,116
- Tax, wage and social debts +€19,832
up €19,832 (+52.7%), from €37,625 to €57,458
- Debts after one year -€17,361
down €17,361 (-34.9%), from €49,691 to €32,330
- Gross operating margin +€120,567
up €120,567 (+59.5%), from €202,736 to €323,303
- Taxes +€31,629
up €31,629 (+78.3%), from €40,414 to €72,044
- Depreciation +€3,573
up €3,573 (+14.7%), from €24,375 to €27,948
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €298,838 | €394,155 | +€95,317 | +31.9% |
| Fixed assets | 21/28 | €79,662 | €52,813 | -€26,849 | -33.7% |
| Intangible fixed assets | 21 | €48,000 | €30,000 | -€18,000 | -37.5% |
| Tangible fixed assets | 22/27 | €31,662 | €22,813 | -€8,849 | -27.9% |
| Plant, machinery and equipment | 23 | €13,825 | €9,616 | -€4,209 | -30.4% |
| Furniture and vehicles | 24 | €17,837 | €13,197 | -€4,640 | -26.0% |
| Current assets | 29/58 | €219,176 | €341,342 | +€122,166 | +55.7% |
| Amounts receivable within one year | 40/41 | €51,687 | €110,445 | +€58,757 | +113.7% |
| Trade receivables | 40 | €8,478 | €73,625 | +€65,147 | +768.4% |
| Other amounts receivable | 41 | €43,210 | €36,820 | -€6,390 | -14.8% |
| Cash at bank and in hand | 54/58 | €163,134 | €226,787 | +€63,653 | +39.0% |
| Deferred charges and accrued income | 490/1 | €4,355 | €4,110 | -€245 | -5.6% |
| Total equity and liabilities | 10/49 | €298,838 | €394,155 | +€95,317 | +31.9% |
| Equity | 10/15 | €55,889 | €109,451 | +€53,562 | +95.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,889 | €94,451 | +€53,562 | +131.0% |
| Amounts payable | 17/49 | €242,949 | €284,704 | +€41,755 | +17.2% |
| Amounts payable after more than one year | 17 | €49,691 | €32,330 | -€17,361 | -34.9% |
| Financial debts | 170/4 | €49,691 | €32,330 | -€17,361 | -34.9% |
| Amounts payable within one year | 42/48 | €193,258 | €252,373 | +€59,115 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €17,170 | €17,361 | +€191 | +1.1% |
| Financial debts | 43 | €8,463 | €10,147 | +€1,684 | +19.9% |
| Credit institutions | 430/8 | €8,463 | €10,147 | +€1,684 | +19.9% |
| Trade debts | 44 | - | €292 | +€292 | |
| Suppliers | 440/4 | - | €292 | +€292 | |
| Taxes, remuneration and social security | 45 | €37,625 | €57,458 | +€19,832 | +52.7% |
| Taxes | 450/3 | €37,625 | €57,458 | +€19,832 | +52.7% |
| Other amounts payable | 47/48 | €130,000 | €167,116 | +€37,116 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,375 | €27,948 | +€3,573 | +14.7% |
| Other operating charges | 640/8 | €875 | €1,094 | +€219 | +25.1% |
| Gross operating margin | 9900 | €202,736 | €323,303 | +€120,567 | +59.5% |
| Operating profit (loss) | 9901 | €177,486 | €294,261 | +€116,775 | +65.8% |
| Financial charges | 65/66B | €1,772 | €1,540 | -€232 | -13.1% |
| Recurring financial charges | 65 | €1,772 | €1,540 | -€232 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €175,714 | €292,721 | +€117,007 | +66.6% |
| Income taxes | 67/77 | €40,414 | €72,044 | +€31,629 | +78.3% |
| Profit (loss) for the period | 9904 | €135,300 | €220,678 | +€85,378 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €135,300 | €220,678 | +€85,378 | +63.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.