DR 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.
DR DENTAL
Largest movements
- Cash -€24,592
down €24,592 (-37.4%), from €65,832 to €41,240
mainly Contributions, distributions and other (-€78,500) and Receivables after one year (-€20,134)
- Receivables after one year +€20,134
new in 2025: €20,134
- Receivables within one year +€8,392
up €8,392 (+47.8%), from €17,549 to €25,941
of which Trade receivables: +€7,541
- Tangible fixed assets -€6,526
down €6,526 (-56.3%), from €11,590 to €5,064
of which Furniture and vehicles: -€6,526
- Deferred charges and accrued income +€2,366
up €2,366 (+143%), from €1,653 to €4,020
- Other debts +€3,363
up €3,363 (+4.2%), from €80,071 to €83,434
- Profit (loss) carried forward -€2,555
down €2,555 (-96.1%), from €2,658 to €103
- Depreciation +€4,955
up €4,955 (+315%), from €1,571 to €6,526
- Gross operating margin +€4,500
up €4,500 (+4.2%), from €106,036 to €110,535
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 | €96,625 | €96,399 | -€226 | -0.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €11,590 | €5,064 | -€6,526 | -56.3% |
| Tangible fixed assets | 22/27 | €11,590 | €5,064 | -€6,526 | -56.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €11,590 | €5,064 | -€6,526 | -56.3% |
| Current assets | 29/58 | €85,034 | €91,335 | +€6,300 | +7.4% |
| Amounts receivable after more than one year | 29 | - | €20,134 | +€20,134 | |
| Other amounts receivable | 291 | - | €20,134 | +€20,134 | |
| Amounts receivable within one year | 40/41 | €17,549 | €25,941 | +€8,392 | +47.8% |
| Trade receivables | 40 | €17,549 | €25,090 | +€7,541 | +43.0% |
| Other amounts receivable | 41 | €0 | €851 | +€851 | |
| Cash at bank and in hand | 54/58 | €65,832 | €41,240 | -€24,592 | -37.4% |
| Deferred charges and accrued income | 490/1 | €1,653 | €4,020 | +€2,366 | +143% |
| Total equity and liabilities | 10/49 | €96,625 | €96,399 | -€226 | -0.2% |
| Equity | 10/15 | €6,658 | €4,103 | -€2,555 | -38.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,658 | €103 | -€2,555 | -96.1% |
| Amounts payable | 17/49 | €89,967 | €92,296 | +€2,329 | +2.6% |
| Amounts payable within one year | 42/48 | €89,967 | €92,296 | +€2,329 | +2.6% |
| Financial debts | 43 | €673 | €127 | -€546 | -81.2% |
| Credit institutions | 430/8 | €673 | €127 | -€546 | -81.2% |
| Trade debts | 44 | €1,475 | €875 | -€600 | -40.7% |
| Suppliers | 440/4 | €1,475 | €875 | -€600 | -40.7% |
| Taxes, remuneration and social security | 45 | €7,748 | €7,860 | +€112 | +1.4% |
| Taxes | 450/3 | €7,748 | €7,860 | +€112 | +1.4% |
| Other amounts payable | 47/48 | €80,071 | €83,434 | +€3,363 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,571 | €6,526 | +€4,955 | +315% |
| Other operating charges | 640/8 | €359 | €141 | -€218 | -60.7% |
| Gross operating margin | 9900 | €106,036 | €110,535 | +€4,500 | +4.2% |
| Operating profit (loss) | 9901 | €104,106 | €103,868 | -€238 | -0.2% |
| Financial income | 75/76B | - | €134 | +€134 | |
| Recurring financial income | 75 | - | €134 | +€134 | |
| Financial charges | 65/66B | €571 | €197 | -€374 | -65.5% |
| Recurring financial charges | 65 | €571 | €197 | -€374 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | €103,535 | €103,805 | +€271 | +0.3% |
| Income taxes | 67/77 | €27,748 | €27,860 | +€112 | +0.4% |
| Profit (loss) for the period | 9904 | €75,786 | €75,945 | +€159 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €75,786 | €75,945 | +€159 | +0.2% |
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.