DRC 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.
DRC Dental
Largest movements
- Receivables within one year +€22,458
up €22,458 (+14.3%), from €156,791 to €179,249
of which Trade receivables: +€17,977
- Cash +€18,007
up €18,007 (+26.5%), from €67,937 to €85,945
mainly Net result for the year (+€29,630) and Accrued charges and deferred income (+€12,000)
- Tangible fixed assets -€5,174
down €5,174 (-14.0%), from €36,891 to €31,717
of which Plant, machinery and equipment: -€5,410
- Stocks and contracts -€4,702
down €4,702 (-70.2%), from €6,702 to €2,000
- Reserves +€25,106
up €25,106 (+11.7%), from €213,748 to €238,853
of which Distributable reserves: +€25,106
- Accrued charges and deferred income +€12,000
new in 2025: €12,000
- Debts after one year -€7,000
down €7,000 (-47.8%), from €14,644 to €7,644
- Staff costs -€8,373
down €8,373 (-12.7%), from €66,030 to €57,657
- Gross operating margin -€2,586
down €2,586 (-2.2%), from €117,983 to €115,397
- Financial charges +€2,069
up €2,069 (+293%), from €706 to €2,774
- Other operating charges +€1,680
up €1,680 (+291%), from €576 to €2,256
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 | €268,897 | €299,857 | +€30,960 | +11.5% |
| Fixed assets | 21/28 | €37,467 | €32,292 | -€5,174 | -13.8% |
| Tangible fixed assets | 22/27 | €36,891 | €31,717 | -€5,174 | -14.0% |
| Land and buildings | 22 | €5,899 | €4,719 | -€1,180 | -20.0% |
| Plant, machinery and equipment | 23 | €30,972 | €25,562 | -€5,410 | -17.5% |
| Furniture and vehicles | 24 | €20 | €1,436 | +€1,416 | +7,079% |
| Financial fixed assets | 28 | €576 | €576 | = | 0.0% |
| Current assets | 29/58 | €231,430 | €267,564 | +€36,134 | +15.6% |
| Stocks and contracts in progress | 3 | €6,702 | €2,000 | -€4,702 | -70.2% |
| Stocks | 30/36 | €6,702 | €2,000 | -€4,702 | -70.2% |
| Amounts receivable within one year | 40/41 | €156,791 | €179,249 | +€22,458 | +14.3% |
| Trade receivables | 40 | €23,284 | €41,261 | +€17,977 | +77.2% |
| Other amounts receivable | 41 | €133,507 | €137,988 | +€4,481 | +3.4% |
| Cash at bank and in hand | 54/58 | €67,937 | €85,945 | +€18,007 | +26.5% |
| Deferred charges and accrued income | 490/1 | - | €371 | +€371 | |
| Total equity and liabilities | 10/49 | €268,897 | €299,857 | +€30,960 | +11.5% |
| Equity | 10/15 | €232,348 | €257,453 | +€25,106 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €213,748 | €238,853 | +€25,106 | +11.7% |
| 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 | €211,888 | €236,993 | +€25,106 | +11.8% |
| Amounts payable | 17/49 | €36,549 | €42,403 | +€5,854 | +16.0% |
| Amounts payable after more than one year | 17 | €14,644 | €7,644 | -€7,000 | -47.8% |
| Financial debts | 170/4 | €14,644 | €7,644 | -€7,000 | -47.8% |
| Amounts payable within one year | 42/48 | €21,905 | €22,760 | +€854 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €3,841 | €5,349 | +€1,508 | +39.3% |
| Trade debts | 44 | €11,418 | €10,068 | -€1,350 | -11.8% |
| Suppliers | 440/4 | €11,418 | €10,068 | -€1,350 | -11.8% |
| Taxes, remuneration and social security | 45 | €6,646 | €7,342 | +€696 | +10.5% |
| Taxes | 450/3 | €2,222 | €104 | -€2,118 | -95.3% |
| Remuneration and social security | 454/9 | €4,423 | €7,238 | +€2,815 | +63.6% |
| Accrued charges and deferred income | 492/3 | - | €12,000 | +€12,000 | |
| Remuneration, social security and pensions | 62 | €66,030 | €57,657 | -€8,373 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,545 | €9,980 | +€435 | +4.6% |
| Other operating charges | 640/8 | €576 | €2,256 | +€1,680 | +291% |
| Gross operating margin | 9900 | €117,983 | €115,397 | -€2,586 | -2.2% |
| Operating profit (loss) | 9901 | €41,832 | €45,504 | +€3,672 | +8.8% |
| Financial income | 75/76B | €10 | €0 | -€10 | -98.8% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -98.8% |
| Financial charges | 65/66B | €706 | €2,774 | +€2,069 | +293% |
| Recurring financial charges | 65 | €706 | €2,774 | +€2,069 | +293% |
| Profit (loss) for the period before taxes | 9903 | €41,136 | €42,730 | +€1,593 | +3.9% |
| Income taxes | 67/77 | €12,222 | €13,100 | +€877 | +7.2% |
| Profit (loss) for the period | 9904 | €28,914 | €29,630 | +€716 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,914 | €29,630 | +€716 | +2.5% |
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.