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DTMH: what changed

Two fiscal 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.

What changed

DTMH

BE 0740.833.441
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€264,106
2024 · €232,913+€31,194
Equity
€21,106
2024 · €7,000+€14,106
Cash
€94,342
2024 · €120,348-€26,006
Balance sheet total
€609,545
2024 · €835,896-€226,351

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€97,110

    down €97,110 (-20.1%), from €482,946 to €385,836

    of which Furniture and vehicles: -€67,056

  • Intangible fixed assets -€57,186

    down €57,186 (-33.3%), from €171,563 to €114,377

  • Current investments -€42,400

    down €42,400 (-84.8%), from €50,000 to €7,600

  • Cash -€26,006

    down €26,006 (-21.6%), from €120,348 to €94,342

    mainly Contributions, distributions and other (-€250,000) and Other debts (-€136,403)

Equity and liabilities
  • Other debts -€136,403

    down €136,403 (-58.6%), from €232,913 to €96,510

  • Debts after one year -€77,443

    down €77,443 (-16.3%), from €474,583 to €397,140

  • Tax, wage and social debts -€18,570

    down €18,570 (-91.0%), from €20,404 to €1,834

    of which Taxes: -€20,311

  • Profit (loss) carried forward +€14,106

    new in 2025: €14,106

  • Current portion of long-term debt -€9,901

    down €9,901 (-9.8%), from €100,902 to €91,001

Income statement
  • Gross operating margin +€38,219

    up €38,219 (+6.9%), from €550,287 to €588,506

  • Taxes +€11,110

    up €11,110 (+14.9%), from €74,553 to €85,662

  • Staff costs -€6,245

    down €6,245 (-9.0%), from €69,159 to €62,914

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €232,913
Gross operating margin +€38,219
Staff costs +€6,245
Depreciation -€4,247
Other operating charges +€740
Financial income -€388
Financial charges +€1,735
Taxes -€11,110
Result 2025 €264,106

Cash bridge derived

cash 2024 to 2025

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.

From operations +€274,242
Investment +€37,096
Financing -€337,344
Cash 2024 €120,348
Net result for the year +€264,106
Depreciation +€159,599
Receivables within one year +€103
Deferred charges and accrued income +€3,546
Trade debts +€1,860
Tax, wage and social debts -€18,570
Other debts -€136,403
Investment in fixed assets (net) -€5,303
Current investments +€42,400
Debts after one year -€77,443
Current portion of long-term debt -€9,901
Contributions, distributions and other -€250,000
Cash 2025 €94,342
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €835,896 €609,545 -€226,351 -27.1%
Fixed assets 21/28 €654,872 €500,576 -€154,295 -23.6%
Intangible fixed assets 21 €171,563 €114,377 -€57,186 -33.3%
Tangible fixed assets 22/27 €482,946 €385,836 -€97,110 -20.1%
Plant, machinery and equipment 23 €227,330 €197,276 -€30,054 -13.2%
Furniture and vehicles 24 €254,593 €187,537 -€67,056 -26.3%
Other tangible fixed assets 26 €1,024 €1,024 = 0.0%
Financial fixed assets 28 €363 €363 = 0.0%
Current assets 29/58 €181,024 €108,969 -€72,055 -39.8%
Amounts receivable within one year 40/41 €6,519 €6,416 -€103 -1.6%
Other amounts receivable 41 €6,519 €6,416 -€103 -1.6%
Current investments 50/53 €50,000 €7,600 -€42,400 -84.8%
Cash at bank and in hand 54/58 €120,348 €94,342 -€26,006 -21.6%
Deferred charges and accrued income 490/1 €4,157 €611 -€3,546 -85.3%
Total equity and liabilities 10/49 €835,896 €609,545 -€226,351 -27.1%
Equity 10/15 €7,000 €21,106 +€14,106 +201.5%
Contributions 10/11 €7,000 €7,000 = 0.0%
Profit (loss) carried forward 14 - €14,106 +€14,106
Amounts payable 17/49 €828,896 €588,439 -€240,457 -29.0%
Amounts payable after more than one year 17 €474,583 €397,140 -€77,443 -16.3%
Financial debts 170/4 €474,583 €397,140 -€77,443 -16.3%
Amounts payable within one year 42/48 €354,313 €191,299 -€163,014 -46.0%
Current portion of amounts payable after more than one year 42 €100,902 €91,001 -€9,901 -9.8%
Trade debts 44 €95 €1,955 +€1,860 +1955.2%
Suppliers 440/4 €95 €1,955 +€1,860 +1955.2%
Taxes, remuneration and social security 45 €20,404 €1,834 -€18,570 -91.0%
Taxes 450/3 €20,404 €93 -€20,311 -99.5%
Remuneration and social security 454/9 - €1,741 +€1,741
Other amounts payable 47/48 €232,913 €96,510 -€136,403 -58.6%
Remuneration, social security and pensions 62 €69,159 €62,914 -€6,245 -9.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €155,352 €159,599 +€4,247 +2.7%
Other operating charges 640/8 €5,823 €5,083 -€740 -12.7%
Gross operating margin 9900 €550,287 €588,506 +€38,219 +6.9%
Operating profit (loss) 9901 €319,954 €360,911 +€40,957 +12.8%
Financial income 75/76B €753 €364 -€388 -51.6%
Recurring financial income 75 €753 €364 -€388 -51.6%
Financial charges 65/66B €13,241 €11,506 -€1,735 -13.1%
Recurring financial charges 65 €13,241 €11,506 -€1,735 -13.1%
Profit (loss) for the period before taxes 9903 €307,465 €349,769 +€42,303 +13.8%
Income taxes 67/77 €74,553 €85,662 +€11,110 +14.9%
Profit (loss) for the period 9904 €232,913 €264,106 +€31,194 +13.4%
Profit (loss) for the period to be appropriated 9905 €232,913 €264,106 +€31,194 +13.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.