DK 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.
DK DENTAL
Largest movements
- Cash +€94,453
up €94,453 (+17.8%), from €529,173 to €623,626
mainly Net result for the year (+€430,042) and Depreciation (+€127,110)
- Receivables after one year -€51,519
no longer reported in 2025 (was €51,519)
- Tangible fixed assets -€48,031
down €48,031 (-11.1%), from €433,109 to €385,078
of which Plant, machinery and equipment: -€24,604
- Receivables within one year +€46,332
up €46,332 (+175%), from €26,432 to €72,765
- Intangible fixed assets -€33,800
down €33,800 (-11.1%), from €304,200 to €270,400
- Profit (loss) carried forward +€230,042
new in 2025: €230,042
- Other debts -€118,225
down €118,225 (-37.2%), from €318,225 to €200,000
- Debts after one year -€69,820
down €69,820 (-38.6%), from €180,822 to €111,002
- Reserves -€55,655
down €55,655 (-7.5%), from €743,834 to €688,179
- Accrued charges and deferred income +€40,874
up €40,874 (+3,727%), from €1,097 to €41,971
- Gross operating margin +€205,629
up €205,629 (+31.1%), from €661,751 to €867,380
- Depreciation +€25,756
up €25,756 (+25.4%), from €101,354 to €127,110
- Taxes +€13,557
up €13,557 (+10.7%), from €126,235 to €139,791
- Staff costs +€12,903
up €12,903 (+9.1%), from €141,470 to €154,373
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 | €1,367,183 | €1,394,046 | +€26,864 | +2.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €737,359 | €655,528 | -€81,831 | -11.1% |
| Intangible fixed assets | 21 | €304,200 | €270,400 | -€33,800 | -11.1% |
| Tangible fixed assets | 22/27 | €433,109 | €385,078 | -€48,031 | -11.1% |
| Land and buildings | 22 | €7,882 | €7,585 | -€297 | -3.8% |
| Plant, machinery and equipment | 23 | €383,786 | €359,182 | -€24,604 | -6.4% |
| Furniture and vehicles | 24 | €41,442 | €18,312 | -€23,130 | -55.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €629,824 | €738,518 | +€108,694 | +17.3% |
| Amounts receivable after more than one year | 29 | €51,519 | - | -€51,519 | |
| Trade receivables | 290 | €51,519 | - | -€51,519 | |
| Amounts receivable within one year | 40/41 | €26,432 | €72,765 | +€46,332 | +175% |
| Other amounts receivable | 41 | €26,432 | €72,765 | +€46,332 | +175% |
| Cash at bank and in hand | 54/58 | €529,173 | €623,626 | +€94,453 | +17.8% |
| Deferred charges and accrued income | 490/1 | €22,699 | €42,127 | +€19,428 | +85.6% |
| Total equity and liabilities | 10/49 | €1,367,183 | €1,394,046 | +€26,864 | +2.0% |
| Equity | 10/15 | €762,434 | €936,821 | +€174,387 | +22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €743,834 | €688,179 | -€55,655 | -7.5% |
| Distributable reserves | 133 | €743,834 | €688,179 | -€55,655 | -7.5% |
| Profit (loss) carried forward | 14 | - | €230,042 | +€230,042 | |
| Amounts payable | 17/49 | €604,749 | €457,225 | -€147,524 | -24.4% |
| Amounts payable after more than one year | 17 | €180,822 | €111,002 | -€69,820 | -38.6% |
| Financial debts | 170/4 | €180,822 | €111,002 | -€69,820 | -38.6% |
| Amounts payable within one year | 42/48 | €422,830 | €304,252 | -€118,578 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €68,566 | €69,820 | +€1,254 | +1.8% |
| Trade debts | 44 | €9,059 | €8,141 | -€918 | -10.1% |
| Suppliers | 440/4 | €9,059 | €8,141 | -€918 | -10.1% |
| Taxes, remuneration and social security | 45 | €26,980 | €26,291 | -€689 | -2.6% |
| Taxes | 450/3 | €8,176 | €2,193 | -€5,983 | -73.2% |
| Remuneration and social security | 454/9 | €18,804 | €24,098 | +€5,294 | +28.2% |
| Other amounts payable | 47/48 | €318,225 | €200,000 | -€118,225 | -37.2% |
| Accrued charges and deferred income | 492/3 | €1,097 | €41,971 | +€40,874 | +3,727% |
| Remuneration, social security and pensions | 62 | €141,470 | €154,373 | +€12,903 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,354 | €127,110 | +€25,756 | +25.4% |
| Other operating charges | 640/8 | €3,101 | €3,670 | +€569 | +18.4% |
| Non-recurring operating charges | 66A | €1,352 | - | -€1,352 | |
| Gross operating margin | 9900 | €661,751 | €867,380 | +€205,629 | +31.1% |
| Operating profit (loss) | 9901 | €414,475 | €582,227 | +€167,753 | +40.5% |
| Financial income | 75/76B | €23 | €204 | +€181 | +794% |
| Recurring financial income | 75 | €23 | €204 | +€181 | +794% |
| Financial charges | 65/66B | €8,082 | €12,597 | +€4,516 | +55.9% |
| Recurring financial charges | 65 | €8,082 | €12,597 | +€4,516 | +55.9% |
| Profit (loss) for the period before taxes | 9903 | €406,416 | €569,834 | +€163,418 | +40.2% |
| Income taxes | 67/77 | €126,235 | €139,791 | +€13,557 | +10.7% |
| Profit (loss) for the period | 9904 | €280,181 | €430,042 | +€149,861 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €280,181 | €430,042 | +€149,861 | +53.5% |
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 19 October 2026 via checked.be.