DIFFUSION 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.
DIFFUSION DENTAL
Largest movements
- Receivables within one year +€2,728
up €2,728 (+23.4%), from €11,648 to €14,376
of which Other amounts receivable: +€2,428
- Cash +€2,680
up €2,680 (+451%), from €594 to €3,274
mainly Other debts (+€4,447) and Trade debts (+€2,355)
- Other debts +€4,447
up €4,447 (+14.2%), from €31,259 to €35,706
- Trade debts +€2,355
up €2,355 (+105%), from €2,243 to €4,598
- Profit (loss) carried forward -€1,823
down €1,823 (-6.2%), from -€29,243 to -€31,066
- Tax, wage and social debts +€429
up €429 (+22.2%), from €1,933 to €2,362
- Gross operating margin +€6,485
up €6,485, from -€3,159 to €3,326
- Staff costs +€3,414
new in 2024: €3,414
- Depreciation -€1,860
no longer reported in 2024 (was €1,860)
- Other operating charges +€493
up €493 (+182%), from €271 to €764
- Financial charges +€264
up €264 (+37.5%), from €706 to €970
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.
Derived cash bridge
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 | €12,393 | €17,801 | +€5,408 | +43.6% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €12,243 | €17,651 | +€5,408 | +44.2% |
| Amounts receivable within one year | 40/41 | €11,648 | €14,376 | +€2,728 | +23.4% |
| Trade receivables | 40 | €11,648 | €11,948 | +€300 | +2.6% |
| Other amounts receivable | 41 | - | €2,428 | +€2,428 | |
| Cash at bank and in hand | 54/58 | €594 | €3,274 | +€2,680 | +451% |
| Total equity and liabilities | 10/49 | €12,393 | €17,801 | +€5,408 | +43.6% |
| Equity | 10/15 | -€23,043 | -€24,866 | -€1,823 | -7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,243 | -€31,066 | -€1,823 | -6.2% |
| Amounts payable | 17/49 | €35,436 | €42,667 | +€7,231 | +20.4% |
| Amounts payable within one year | 42/48 | €35,436 | €42,667 | +€7,231 | +20.4% |
| Trade debts | 44 | €2,243 | €4,598 | +€2,355 | +105% |
| Suppliers | 440/4 | €2,243 | €4,598 | +€2,355 | +105% |
| Taxes, remuneration and social security | 45 | €1,933 | €2,362 | +€429 | +22.2% |
| Taxes | 450/3 | €1,933 | €2,362 | +€429 | +22.2% |
| Other amounts payable | 47/48 | €31,259 | €35,706 | +€4,447 | +14.2% |
| Remuneration, social security and pensions | 62 | - | €3,414 | +€3,414 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,860 | - | -€1,860 | |
| Other operating charges | 640/8 | €271 | €764 | +€493 | +182% |
| Gross operating margin | 9900 | -€3,159 | €3,326 | +€6,485 | |
| Operating profit (loss) | 9901 | -€5,290 | -€853 | +€4,438 | +83.9% |
| Financial charges | 65/66B | €706 | €970 | +€264 | +37.5% |
| Recurring financial charges | 65 | €706 | €970 | +€264 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,996 | -€1,823 | +€4,173 | +69.6% |
| Profit (loss) for the period | 9904 | -€5,996 | -€1,823 | +€4,173 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,996 | -€1,823 | +€4,173 | +69.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.