DIERICK 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.
DIERICK DENTAL
Largest movements
- Tangible fixed assets -€659,615
down €659,615 (-24.9%), from €2.6m to €2.0m
of which Land and buildings: -€621,938
- Receivables after one year -€250,000
down €250,000 (-50.0%), from €500,000 to €250,000
- Cash +€179,698
up €179,698 (+79.5%), from €226,013 to €405,711
mainly Investment in fixed assets (net) (+€449,873) and Receivables after one year (+€250,000)
- Receivables within one year -€88,786
down €88,786 (-66.5%), from €133,609 to €44,823
of which Other amounts receivable: -€99,344
- Reserves -€795,902
down €795,902 (-66.0%), from €1.2m to €410,635
- Debts after one year -€222,725
down €222,725 (-10.0%), from €2.2m to €2.0m
- Other debts +€157,543
up €157,543 (+3,151%), from €5,000 to €162,543
- Gross operating margin +€74,243
up €74,243 (+15.7%), from €473,293 to €547,537
- Depreciation -€27,163
down €27,163 (-11.5%), from €236,904 to €209,741
- Other operating charges +€17,342
up €17,342 (+374%), from €4,639 to €21,980
- Financial charges +€12,878
up €12,878 (+19.2%), from €67,016 to €79,894
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 | €3,688,004 | €2,860,701 | -€827,303 | -22.4% |
| Fixed assets | 21/28 | €2,758,530 | €2,098,915 | -€659,615 | -23.9% |
| Tangible fixed assets | 22/27 | €2,648,680 | €1,989,065 | -€659,615 | -24.9% |
| Land and buildings | 22 | €2,159,563 | €1,537,626 | -€621,938 | -28.8% |
| Plant, machinery and equipment | 23 | €25,577 | €22,317 | -€3,260 | -12.7% |
| Furniture and vehicles | 24 | €463,539 | €429,123 | -€34,417 | -7.4% |
| Financial fixed assets | 28 | €109,850 | €109,850 | = | 0.0% |
| Current assets | 29/58 | €929,475 | €761,786 | -€167,688 | -18.0% |
| Amounts receivable after more than one year | 29 | €500,000 | €250,000 | -€250,000 | -50.0% |
| Other amounts receivable | 291 | €500,000 | €250,000 | -€250,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €133,609 | €44,823 | -€88,786 | -66.5% |
| Trade receivables | 40 | €34,266 | €44,823 | +€10,558 | +30.8% |
| Other amounts receivable | 41 | €99,344 | - | -€99,344 | |
| Current investments | 50/53 | €29,288 | €37,763 | +€8,475 | +28.9% |
| Cash at bank and in hand | 54/58 | €226,013 | €405,711 | +€179,698 | +79.5% |
| Deferred charges and accrued income | 490/1 | €40,565 | €23,489 | -€17,076 | -42.1% |
| Total equity and liabilities | 10/49 | €3,688,004 | €2,860,701 | -€827,303 | -22.4% |
| Equity | 10/15 | €1,206,537 | €410,635 | -€795,902 | -66.0% |
| Reserves | 13 | €1,206,537 | €410,635 | -€795,902 | -66.0% |
| Distributable reserves | 133 | €1,206,537 | €410,635 | -€795,902 | -66.0% |
| Amounts payable | 17/49 | €2,481,467 | €2,450,066 | -€31,400 | -1.3% |
| Amounts payable after more than one year | 17 | €2,229,474 | €2,006,749 | -€222,725 | -10.0% |
| Financial debts | 170/4 | €2,229,474 | €2,006,749 | -€222,725 | -10.0% |
| Amounts payable within one year | 42/48 | €249,258 | €443,317 | +€194,059 | +77.9% |
| Current portion of amounts payable after more than one year | 42 | €214,105 | €222,367 | +€8,263 | +3.9% |
| Financial debts | 43 | €336 | €2 | -€334 | -99.4% |
| Credit institutions | 430/8 | €336 | €2 | -€334 | -99.4% |
| Trade debts | 44 | €4,240 | €40,651 | +€36,411 | +859% |
| Suppliers | 440/4 | €4,240 | €40,651 | +€36,411 | +859% |
| Taxes, remuneration and social security | 45 | €25,577 | €17,754 | -€7,823 | -30.6% |
| Taxes | 450/3 | €25,577 | €17,002 | -€8,575 | -33.5% |
| Remuneration and social security | 454/9 | - | €752 | +€752 | |
| Other amounts payable | 47/48 | €5,000 | €162,543 | +€157,543 | +3,151% |
| Accrued charges and deferred income | 492/3 | €2,734 | - | -€2,734 | |
| Non-recurring operating income | 76A | €205,000 | €195,000 | -€10,000 | -4.9% |
| Remuneration, social security and pensions | 62 | €174 | €5,429 | +€5,255 | +3,020% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236,904 | €209,741 | -€27,163 | -11.5% |
| Other operating charges | 640/8 | €4,639 | €21,980 | +€17,342 | +374% |
| Non-recurring operating charges | 66A | €876 | €55,003 | +€54,128 | +6,181% |
| Gross operating margin | 9900 | €473,293 | €547,537 | +€74,243 | +15.7% |
| Operating profit (loss) | 9901 | €230,701 | €255,383 | +€24,682 | +10.7% |
| Financial income | 75/76B | €11,040 | €10,158 | -€882 | -8.0% |
| Recurring financial income | 75 | €11,040 | €10,158 | -€882 | -8.0% |
| Financial charges | 65/66B | €67,016 | €79,894 | +€12,878 | +19.2% |
| Recurring financial charges | 65 | €67,016 | €79,894 | +€12,878 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €174,725 | €185,647 | +€10,922 | +6.3% |
| Income taxes | 67/77 | €57,766 | €59,171 | +€1,405 | +2.4% |
| Profit (loss) for the period | 9904 | €116,959 | €126,476 | +€9,517 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €116,959 | €126,476 | +€9,517 | +8.1% |
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 16 October 2026 via checked.be.