DRGF 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.
DRGF Dental
Largest movements
- Cash +€44,019
up €44,019 (+55.8%), from €78,883 to €122,903
mainly Net result for the year (+€87,586) and Tax, wage and social debts (+€8,268)
- Receivables after one year +€32,812
up €32,812 (+353%), from €9,295 to €42,107
- Deferred charges and accrued income +€15,473
up €15,473 (+14,341%), from €108 to €15,581
- Profit (loss) carried forward +€87,586
up €87,586 (+136%), from €64,585 to €152,171
- Tax, wage and social debts +€8,268
up €8,268 (+51.1%), from €16,170 to €24,438
of which Taxes: +€8,108
- Trade debts -€3,549
down €3,549 (-78.3%), from €4,531 to €982
- Gross operating margin +€30,375
up €30,375 (+36.1%), from €84,250 to €114,625
- Taxes +€7,937
up €7,937 (+49.2%), from €16,146 to €24,083
- Depreciation -€3,384
no longer reported in 2025 (was €3,384)
- Staff costs +€1,959
new in 2025: €1,959
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 | €88,286 | €180,591 | +€92,305 | +105% |
| Current assets | 29/58 | €88,286 | €180,591 | +€92,305 | +105% |
| Amounts receivable after more than one year | 29 | €9,295 | €42,107 | +€32,812 | +353% |
| Other amounts receivable | 291 | €9,295 | €42,107 | +€32,812 | +353% |
| Cash at bank and in hand | 54/58 | €78,883 | €122,903 | +€44,019 | +55.8% |
| Deferred charges and accrued income | 490/1 | €108 | €15,581 | +€15,473 | +14,341% |
| Total equity and liabilities | 10/49 | €88,286 | €180,591 | +€92,305 | +105% |
| Equity | 10/15 | €67,585 | €155,171 | +€87,586 | +130% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €64,585 | €152,171 | +€87,586 | +136% |
| Amounts payable | 17/49 | €20,701 | €25,420 | +€4,719 | +22.8% |
| Amounts payable within one year | 42/48 | €20,701 | €25,420 | +€4,719 | +22.8% |
| Trade debts | 44 | €4,531 | €982 | -€3,549 | -78.3% |
| Suppliers | 440/4 | €4,531 | €982 | -€3,549 | -78.3% |
| Taxes, remuneration and social security | 45 | €16,170 | €24,438 | +€8,268 | +51.1% |
| Taxes | 450/3 | €16,170 | €24,278 | +€8,108 | +50.1% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Remuneration, social security and pensions | 62 | - | €1,959 | +€1,959 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,384 | - | -€3,384 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €84,250 | €114,625 | +€30,375 | +36.1% |
| Operating profit (loss) | 9901 | €80,479 | €112,666 | +€32,187 | +40.0% |
| Financial income | 75/76B | €272 | - | -€272 | |
| Recurring financial income | 75 | €272 | - | -€272 | |
| Financial charges | 65/66B | €20 | €997 | +€978 | +5,013% |
| Recurring financial charges | 65 | €20 | €997 | +€978 | +5,013% |
| Profit (loss) for the period before taxes | 9903 | €80,731 | €111,669 | +€30,938 | +38.3% |
| Income taxes | 67/77 | €16,146 | €24,083 | +€7,937 | +49.2% |
| Profit (loss) for the period | 9904 | €64,585 | €87,586 | +€23,001 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €64,585 | €87,586 | +€23,001 | +35.6% |
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 28 October 2026 via checked.be.