Digital Dentists: 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.
Digital Dentists
Largest movements
- Current investments -€450,000
no longer reported in 2025 (was €450,000)
- Cash +€263,177
up €263,177 (+302.7%), from €86,949 to €350,126
mainly Other debts (+€505,625) and Current investments (+€450,000)
- Receivables within one year +€184,223
up €184,223 (+204.2%), from €90,239 to €274,462
- Tangible fixed assets -€55,909
down €55,909 (-5.1%), from €1.1m to €1.0m
- Reserves -€621,987
down €621,987 (-98.9%), from €628,847 to €6,860
of which Distributable reserves: -€516,737
- Other debts +€505,625
up €505,625 (+204.9%), from €246,743 to €752,368
- Tax, wage and social debts +€177,806
up €177,806 (+779.9%), from €22,798 to €200,604
of which Taxes: +€168,002
- Debts after one year -€94,664
down €94,664 (-14.9%), from €633,846 to €539,182
- Trade debts -€29,498
down €29,498 (-66.7%), from €44,244 to €14,746
- Gross operating margin -€83,176
down €83,176 (-12.2%), from €682,454 to €599,278
- Taxes -€25,411
down €25,411 (-22.1%), from €114,921 to €89,509
- Depreciation -€15,346
down €15,346 (-14.2%), from €107,827 to €92,480
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.
Cash bridge derived
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 | €1,744,430 | €1,682,529 | -€61,900 | -3.5% |
| Fixed assets | 21/28 | €1,105,525 | €1,049,617 | -€55,909 | -5.1% |
| Tangible fixed assets | 22/27 | €1,099,469 | €1,043,560 | -€55,909 | -5.1% |
| Land and buildings | 22 | €971,283 | €946,499 | -€24,784 | -2.6% |
| Plant, machinery and equipment | 23 | €69,395 | €52,780 | -€16,615 | -23.9% |
| Furniture and vehicles | 24 | €13,337 | €1,817 | -€11,520 | -86.4% |
| Other tangible fixed assets | 26 | €45,454 | €42,465 | -€2,989 | -6.6% |
| Financial fixed assets | 28 | €6,057 | €6,057 | = | 0.0% |
| Current assets | 29/58 | €638,904 | €632,912 | -€5,992 | -0.9% |
| Amounts receivable within one year | 40/41 | €90,239 | €274,462 | +€184,223 | +204.2% |
| Other amounts receivable | 41 | €90,239 | €274,462 | +€184,223 | +204.2% |
| Current investments | 50/53 | €450,000 | - | -€450,000 | |
| Cash at bank and in hand | 54/58 | €86,949 | €350,126 | +€263,177 | +302.7% |
| Deferred charges and accrued income | 490/1 | €11,716 | €8,324 | -€3,392 | -29.0% |
| Total equity and liabilities | 10/49 | €1,744,430 | €1,682,529 | -€61,900 | -3.5% |
| Equity | 10/15 | €697,447 | €75,777 | -€621,670 | -89.1% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €628,847 | €6,860 | -€621,987 | -98.9% |
| Non-distributable reserves | 130/1 | €6,860 | €6,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,860 | €6,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,250 | - | -€105,250 | |
| Distributable reserves | 133 | €516,737 | - | -€516,737 | |
| Profit (loss) carried forward | 14 | - | €317 | +€317 | |
| Amounts payable | 17/49 | €1,046,982 | €1,606,752 | +€559,770 | +53.5% |
| Amounts payable after more than one year | 17 | €633,846 | €539,182 | -€94,664 | -14.9% |
| Financial debts | 170/4 | €633,846 | €539,182 | -€94,664 | -14.9% |
| Amounts payable within one year | 42/48 | €413,137 | €1,066,572 | +€653,435 | +158.2% |
| Current portion of amounts payable after more than one year | 42 | €99,352 | €98,854 | -€498 | -0.5% |
| Trade debts | 44 | €44,244 | €14,746 | -€29,498 | -66.7% |
| Suppliers | 440/4 | €44,244 | €14,746 | -€29,498 | -66.7% |
| Taxes, remuneration and social security | 45 | €22,798 | €200,604 | +€177,806 | +779.9% |
| Taxes | 450/3 | €10,721 | €178,723 | +€168,002 | +1567.1% |
| Remuneration and social security | 454/9 | €12,077 | €21,882 | +€9,804 | +81.2% |
| Other amounts payable | 47/48 | €246,743 | €752,368 | +€505,625 | +204.9% |
| Accrued charges and deferred income | 492/3 | - | €998 | +€998 | |
| Non-recurring operating income | 76A | €3,133 | - | -€3,133 | |
| Remuneration, social security and pensions | 62 | €105,550 | €108,864 | +€3,314 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,827 | €92,480 | -€15,346 | -14.2% |
| Other operating charges | 640/8 | €288 | €747 | +€459 | +159.4% |
| Gross operating margin | 9900 | €682,454 | €599,278 | -€83,176 | -12.2% |
| Operating profit (loss) | 9901 | €468,790 | €397,187 | -€71,603 | -15.3% |
| Financial income | 75/76B | €8,693 | €6,287 | -€2,406 | -27.7% |
| Recurring financial income | 75 | €8,693 | €6,287 | -€2,406 | -27.7% |
| Financial charges | 65/66B | €28,753 | €29,635 | +€882 | +3.1% |
| Recurring financial charges | 65 | €28,753 | €29,635 | +€882 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €448,730 | €373,839 | -€74,891 | -16.7% |
| Income taxes | 67/77 | €114,921 | €89,509 | -€25,411 | -22.1% |
| Profit (loss) for the period | 9904 | €333,810 | €284,330 | -€49,480 | -14.8% |
| Transfer from tax-exempt reserves | 789 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €333,810 | €389,580 | +€55,770 | +16.7% |
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 10 October 2026 via checked.be.