DSB 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.
DSB Dental
Largest movements
- Receivables within one year -€225,565
down €225,565 (-50.9%), from €443,434 to €217,870
- Cash -€32,854
down €32,854 (-90.4%), from €36,349 to €3,494
mainly Contributions, distributions and other (-€560,000) and Other debts (-€85,539)
- Tangible fixed assets -€13,941
down €13,941 (-3.8%), from €362,969 to €349,028
- Profit (loss) carried forward -€214,733
down €214,733 (-98.9%), from €217,168 to €2,435
- Other debts -€85,539
down €85,539 (-41.0%), from €208,529 to €122,990
- Tax, wage and social debts +€72,813
up €72,813 (+92.0%), from €79,158 to €151,971
- Debts after one year -€29,719
down €29,719 (-14.2%), from €209,616 to €179,897
- Current portion of long-term debt -€13,972
down €13,972 (-23.8%), from €58,690 to €44,719
- Gross operating margin +€92,408
up €92,408 (+23.4%), from €395,584 to €487,992
- Taxes +€24,853
up €24,853 (+28.2%), from €88,118 to €112,971
- Other operating charges -€6,104
down €6,104 (-82.0%), from €7,441 to €1,337
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 | €850,454 | €571,156 | -€279,298 | -32.8% |
| Fixed assets | 21/28 | €362,969 | €349,028 | -€13,941 | -3.8% |
| Tangible fixed assets | 22/27 | €362,969 | €349,028 | -€13,941 | -3.8% |
| Land and buildings | 22 | €362,969 | €349,028 | -€13,941 | -3.8% |
| Current assets | 29/58 | €487,485 | €222,128 | -€265,357 | -54.4% |
| Amounts receivable within one year | 40/41 | €443,434 | €217,870 | -€225,565 | -50.9% |
| Other amounts receivable | 41 | €443,434 | €217,870 | -€225,565 | -50.9% |
| Cash at bank and in hand | 54/58 | €36,349 | €3,494 | -€32,854 | -90.4% |
| Deferred charges and accrued income | 490/1 | €7,702 | €764 | -€6,938 | -90.1% |
| Total equity and liabilities | 10/49 | €850,454 | €571,156 | -€279,298 | -32.8% |
| Equity | 10/15 | €237,628 | €22,895 | -€214,733 | -90.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217,168 | €2,435 | -€214,733 | -98.9% |
| Amounts payable | 17/49 | €612,826 | €548,261 | -€64,565 | -10.5% |
| Amounts payable after more than one year | 17 | €209,616 | €179,897 | -€29,719 | -14.2% |
| Financial debts | 170/4 | €209,616 | €179,897 | -€29,719 | -14.2% |
| Amounts payable within one year | 42/48 | €403,209 | €367,722 | -€35,488 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €58,690 | €44,719 | -€13,972 | -23.8% |
| Trade debts | 44 | €56,832 | €48,042 | -€8,790 | -15.5% |
| Suppliers | 440/4 | €56,832 | €48,042 | -€8,790 | -15.5% |
| Taxes, remuneration and social security | 45 | €79,158 | €151,971 | +€72,813 | +92.0% |
| Taxes | 450/3 | €79,158 | €151,971 | +€72,813 | +92.0% |
| Other amounts payable | 47/48 | €208,529 | €122,990 | -€85,539 | -41.0% |
| Accrued charges and deferred income | 492/3 | - | €642 | +€642 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,571 | €20,111 | +€2,540 | +14.5% |
| Other operating charges | 640/8 | €7,441 | €1,337 | -€6,104 | -82.0% |
| Gross operating margin | 9900 | €395,584 | €487,992 | +€92,408 | +23.4% |
| Operating profit (loss) | 9901 | €370,571 | €466,543 | +€95,972 | +25.9% |
| Financial charges | 65/66B | €8,854 | €8,306 | -€549 | -6.2% |
| Recurring financial charges | 65 | €8,854 | €8,306 | -€549 | -6.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €361,717 | €458,237 | +€96,520 | +26.7% |
| Income taxes | 67/77 | €88,118 | €112,971 | +€24,853 | +28.2% |
| Profit (loss) for the period | 9904 | €273,599 | €345,267 | +€71,668 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €273,599 | €345,267 | +€71,668 | +26.2% |
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 28 October 2026 via checked.be.