DMK 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.
DMK DENTAL
Largest movements
- Deferred charges and accrued income -€39,641
down €39,641 (-37.6%), from €105,458 to €65,817
- Cash +€19,016
up €19,016 (+137%), from €13,837 to €32,853
mainly Deferred charges and accrued income (+€39,641) and Net result for the year (+€29,924)
- Receivables within one year +€12,382
up €12,382 (+422%), from €2,932 to €15,314
- Tangible fixed assets +€4,169
up €4,169 (+142%), from €2,928 to €7,097
of which Plant, machinery and equipment: +€6,400
- Reserves +€20,424
up €20,424 (+180%), from €11,360 to €31,784
of which Distributable reserves: +€20,424
- Debts after one year -€12,190
down €12,190 (-37.4%), from €32,554 to €20,363
- Other debts -€4,308
down €4,308 (-8.1%), from €53,331 to €49,023
- Tax, wage and social debts -€3,849
down €3,849 (-8.1%), from €47,600 to €43,751
of which Taxes: -€3,849
- Gross operating margin +€95,878
up €95,878 (+1,810%), from €5,298 to €101,176
- Financial charges +€55,084
up €55,084 (+1,286%), from €4,284 to €59,368
- Taxes +€12,686
up €12,686 (+701%), from €1,810 to €14,496
- Depreciation -€3,284
down €3,284 (-76.9%), from €4,271 to €987
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 | €383,853 | €379,779 | -€4,074 | -1.1% |
| Fixed assets | 21/28 | €34,989 | €39,158 | +€4,169 | +11.9% |
| Tangible fixed assets | 22/27 | €2,928 | €7,097 | +€4,169 | +142% |
| Plant, machinery and equipment | 23 | - | €6,400 | +€6,400 | |
| Furniture and vehicles | 24 | €2,928 | €697 | -€2,231 | -76.2% |
| Financial fixed assets | 28 | €32,061 | €32,061 | = | 0.0% |
| Current assets | 29/58 | €348,864 | €340,622 | -€8,242 | -2.4% |
| Amounts receivable after more than one year | 29 | €226,638 | €226,638 | = | 0.0% |
| Other amounts receivable | 291 | €226,638 | €226,638 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,932 | €15,314 | +€12,382 | +422% |
| Other amounts receivable | 41 | €2,932 | €15,314 | +€12,382 | +422% |
| Cash at bank and in hand | 54/58 | €13,837 | €32,853 | +€19,016 | +137% |
| Deferred charges and accrued income | 490/1 | €105,458 | €65,817 | -€39,641 | -37.6% |
| Total equity and liabilities | 10/49 | €383,853 | €379,779 | -€4,074 | -1.1% |
| Equity | 10/15 | €225,016 | €245,440 | +€20,424 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,360 | €31,784 | +€20,424 | +180% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,500 | €29,924 | +€20,424 | +215% |
| Profit (loss) carried forward | 14 | €195,056 | €195,056 | = | 0.0% |
| Amounts payable | 17/49 | €158,837 | €134,339 | -€24,498 | -15.4% |
| Amounts payable after more than one year | 17 | €32,554 | €20,363 | -€12,190 | -37.4% |
| Financial debts | 170/4 | €32,554 | €20,363 | -€12,190 | -37.4% |
| Amounts payable within one year | 42/48 | €126,284 | €113,976 | -€12,308 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €13,713 | €12,190 | -€1,522 | -11.1% |
| Trade debts | 44 | €11,641 | €9,012 | -€2,629 | -22.6% |
| Suppliers | 440/4 | €11,641 | €9,012 | -€2,629 | -22.6% |
| Taxes, remuneration and social security | 45 | €47,600 | €43,751 | -€3,849 | -8.1% |
| Taxes | 450/3 | €47,600 | €43,751 | -€3,849 | -8.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €53,331 | €49,023 | -€4,308 | -8.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,512 | €10,387 | +€8,875 | +587% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,271 | €987 | -€3,284 | -76.9% |
| Other operating charges | 640/8 | €740 | €1,297 | +€558 | +75.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €5,298 | €101,176 | +€95,878 | +1,810% |
| Operating profit (loss) | 9901 | €288 | €98,892 | +€98,604 | +34,229% |
| Financial income | 75/76B | €4,465 | €4,897 | +€432 | +9.7% |
| Recurring financial income | 75 | €4,465 | €4,897 | +€432 | +9.7% |
| Financial charges | 65/66B | €4,284 | €59,368 | +€55,084 | +1,286% |
| Recurring financial charges | 65 | €4,284 | €59,368 | +€55,084 | +1,286% |
| Profit (loss) for the period before taxes | 9903 | €468 | €44,421 | +€43,952 | +9,383% |
| Income taxes | 67/77 | €1,810 | €14,496 | +€12,686 | +701% |
| Profit (loss) for the period | 9904 | -€1,342 | €29,924 | +€31,266 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,342 | €29,924 | +€31,266 |
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 23 October 2026 via checked.be.