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DKF 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.

What changed

DKF Dental

BE 0797.270.813
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€143,120
2024 · €90,275+€52,845
Equity
€297,589
2024 · €154,469+€143,120
Cash
€288,566
2024 · €155,701+€132,865
Balance sheet total
€310,362
2024 · €183,777+€126,584

Largest movements

2024 to 2025
Assets
  • Cash +€132,865

    up €132,865 (+85.3%), from €155,701 to €288,566

    mainly Net result for the year (+€143,120) and Deferred charges and accrued income (+€10,618)

  • Deferred charges and accrued income -€10,618

    down €10,618 (-55.8%), from €19,026 to €8,408

  • Receivables within one year +€7,486

    up €7,486 (+40464.6%), from €19 to €7,504

    of which Other amounts receivable: +€3,750

  • Tangible fixed assets -€3,148

    down €3,148 (-34.9%), from €9,032 to €5,884

    of which Furniture and vehicles: -€5,058

Equity and liabilities
  • Profit (loss) carried forward +€143,120

    up €143,120 (+94.2%), from €151,969 to €295,089

  • Trade debts -€12,835

    down €12,835 (-71.2%), from €18,033 to €5,198

  • Tax, wage and social debts -€6,592

    no longer reported in 2025 (was €6,592)

Income statement
  • Gross operating margin +€63,321

    up €63,321 (+50.9%), from €124,470 to €187,791

  • Taxes +€16,533

    up €16,533 (+64.3%), from €25,716 to €42,250

  • Depreciation -€5,405

    down €5,405 (-70.0%), from €7,725 to €2,320

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €90,275
Gross operating margin +€63,321
Depreciation +€5,405
Other operating charges +€662
Financial charges -€10
Taxes -€16,533
Result 2025 €143,120

Cash bridge derived

cash 2024 to 2025

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.

From operations +€132,036
Investment +€828
Financing €0
Cash 2024 €155,701
Net result for the year +€143,120
Depreciation +€2,320
Receivables within one year -€7,486
Deferred charges and accrued income +€10,618
Trade debts -€12,835
Tax, wage and social debts -€6,592
Other debts +€2,891
Investment in fixed assets (net) +€828
Cash 2025 €288,566
Every line side by side 32 lines
Line Code 2024 2025 Change %
Total assets 20/58 €183,777 €310,362 +€126,584 +68.9%
Fixed assets 21/28 €9,032 €5,884 -€3,148 -34.9%
Tangible fixed assets 22/27 €9,032 €5,884 -€3,148 -34.9%
Plant, machinery and equipment 23 €3,973 €5,884 +€1,910 +48.1%
Furniture and vehicles 24 €5,058 - -€5,058
Current assets 29/58 €174,746 €304,478 +€129,733 +74.2%
Amounts receivable within one year 40/41 €19 €7,504 +€7,486 +40464.6%
Trade receivables 40 €19 €3,754 +€3,736 +20191.9%
Other amounts receivable 41 - €3,750 +€3,750
Cash at bank and in hand 54/58 €155,701 €288,566 +€132,865 +85.3%
Deferred charges and accrued income 490/1 €19,026 €8,408 -€10,618 -55.8%
Total equity and liabilities 10/49 €183,777 €310,362 +€126,584 +68.9%
Equity 10/15 €154,469 €297,589 +€143,120 +92.7%
Contributions 10/11 €2,500 €2,500 = 0.0%
Profit (loss) carried forward 14 €151,969 €295,089 +€143,120 +94.2%
Amounts payable 17/49 €29,308 €12,773 -€16,536 -56.4%
Amounts payable within one year 42/48 €29,308 €12,773 -€16,536 -56.4%
Trade debts 44 €18,033 €5,198 -€12,835 -71.2%
Suppliers 440/4 €18,033 €5,198 -€12,835 -71.2%
Taxes, remuneration and social security 45 €6,592 - -€6,592
Taxes 450/3 €6,592 - -€6,592
Other amounts payable 47/48 €4,683 €7,574 +€2,891 +61.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €7,725 €2,320 -€5,405 -70.0%
Other operating charges 640/8 €705 €43 -€662 -94.0%
Gross operating margin 9900 €124,470 €187,791 +€63,321 +50.9%
Operating profit (loss) 9901 €116,040 €185,429 +€69,389 +59.8%
Financial charges 65/66B €49 €59 +€10 +20.5%
Recurring financial charges 65 €49 €59 +€10 +20.5%
Profit (loss) for the period before taxes 9903 €115,991 €185,370 +€69,379 +59.8%
Income taxes 67/77 €25,716 €42,250 +€16,533 +64.3%
Profit (loss) for the period 9904 €90,275 €143,120 +€52,845 +58.5%
Profit (loss) for the period to be appropriated 9905 €90,275 €143,120 +€52,845 +58.5%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.