DV 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.
DV DENTAL
Largest movements
- Cash +€50,532
up €50,532 (+10.0%), from €505,030 to €555,562
mainly Net result for the year (+€183,423) and Depreciation (+€112,557)
- Receivables within one year -€18,758
down €18,758 (-82.9%), from €22,623 to €3,865
of which Other amounts receivable: -€18,856
- Tangible fixed assets +€16,861
up €16,861 (+2.9%), from €583,794 to €600,656
of which Land and buildings: +€41,886
- Stocks and contracts +€13,220
up €13,220 (+44.1%), from €29,960 to €43,180
- Reserves +€133,337
up €133,337 (+18.1%), from €735,756 to €869,093
of which Non-distributable reserves: +€133,337
- Debts after one year -€38,795
down €38,795 (-12.4%), from €311,821 to €273,026
- Current portion of long-term debt -€30,156
down €30,156 (-43.8%), from €68,856 to €38,700
- Gross operating margin +€9,958
up €9,958 (+2.2%), from €451,907 to €461,865
- Depreciation +€9,767
up €9,767 (+9.5%), from €102,790 to €112,557
- Staff costs +€6,387
up €6,387 (+10.1%), from €63,198 to €69,585
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 | €1,157,386 | €1,227,306 | +€69,921 | +6.0% |
| Fixed assets | 21/28 | €583,794 | €600,656 | +€16,861 | +2.9% |
| Tangible fixed assets | 22/27 | €583,794 | €600,656 | +€16,861 | +2.9% |
| Land and buildings | 22 | €443,547 | €485,434 | +€41,886 | +9.4% |
| Plant, machinery and equipment | 23 | €57,134 | €54,732 | -€2,402 | -4.2% |
| Furniture and vehicles | 24 | €83,113 | €60,491 | -€22,623 | -27.2% |
| Current assets | 29/58 | €573,591 | €626,650 | +€53,059 | +9.3% |
| Stocks and contracts in progress | 3 | €29,960 | €43,180 | +€13,220 | +44.1% |
| Stocks | 30/36 | €29,960 | €43,180 | +€13,220 | +44.1% |
| Amounts receivable within one year | 40/41 | €22,623 | €3,865 | -€18,758 | -82.9% |
| Trade receivables | 40 | €2,413 | €2,510 | +€98 | +4.1% |
| Other amounts receivable | 41 | €20,210 | €1,355 | -€18,856 | -93.3% |
| Cash at bank and in hand | 54/58 | €505,030 | €555,562 | +€50,532 | +10.0% |
| Deferred charges and accrued income | 490/1 | €15,978 | €24,043 | +€8,065 | +50.5% |
| Total equity and liabilities | 10/49 | €1,157,386 | €1,227,306 | +€69,921 | +6.0% |
| Equity | 10/15 | €741,956 | €875,293 | +€133,337 | +18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €735,756 | €869,093 | +€133,337 | +18.1% |
| Non-distributable reserves | 130/1 | €701,088 | €834,425 | +€133,337 | +19.0% |
| Other | 1319 | €701,088 | €834,425 | +€133,337 | +19.0% |
| Tax-exempt reserves | 132 | €6,329 | €6,329 | = | 0.0% |
| Distributable reserves | 133 | €28,338 | €28,338 | = | 0.0% |
| Amounts payable | 17/49 | €415,430 | €352,014 | -€63,416 | -15.3% |
| Amounts payable after more than one year | 17 | €311,821 | €273,026 | -€38,795 | -12.4% |
| Financial debts | 170/4 | €311,821 | €273,026 | -€38,795 | -12.4% |
| Amounts payable within one year | 42/48 | €103,609 | €78,988 | -€24,621 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €68,856 | €38,700 | -€30,156 | -43.8% |
| Trade debts | 44 | €5,462 | €7,256 | +€1,793 | +32.8% |
| Suppliers | 440/4 | €5,462 | €7,256 | +€1,793 | +32.8% |
| Taxes, remuneration and social security | 45 | €29,291 | €32,001 | +€2,710 | +9.3% |
| Taxes | 450/3 | €23,757 | €15,002 | -€8,755 | -36.9% |
| Remuneration and social security | 454/9 | €5,534 | €16,999 | +€11,465 | +207% |
| Other amounts payable | 47/48 | - | €1,032 | +€1,032 | |
| Remuneration, social security and pensions | 62 | €63,198 | €69,585 | +€6,387 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,790 | €112,557 | +€9,767 | +9.5% |
| Other operating charges | 640/8 | €3,424 | €3,639 | +€215 | +6.3% |
| Non-recurring operating charges | 66A | €273 | €63 | -€210 | -76.9% |
| Gross operating margin | 9900 | €451,907 | €461,865 | +€9,958 | +2.2% |
| Operating profit (loss) | 9901 | €282,222 | €276,021 | -€6,201 | -2.2% |
| Financial income | 75/76B | €1,772 | €2,369 | +€597 | +33.7% |
| Recurring financial income | 75 | €1,772 | €2,369 | +€597 | +33.7% |
| Financial charges | 65/66B | €14,407 | €12,280 | -€2,127 | -14.8% |
| Recurring financial charges | 65 | €14,407 | €12,280 | -€2,127 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €269,587 | €266,109 | -€3,478 | -1.3% |
| Income taxes | 67/77 | €83,430 | €82,686 | -€744 | -0.9% |
| Profit (loss) for the period | 9904 | €186,158 | €183,423 | -€2,734 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €186,158 | €183,423 | -€2,734 | -1.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.