DYNAMIC DENTAL SERVICES: 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.
DYNAMIC DENTAL SERVICES
Largest movements
- Cash +€59,313
new in 2024: €59,313
mainly Trade debts (+€49,424) and Receivables within one year (+€17,199)
- Receivables within one year -€17,199
down €17,199 (-13.6%), from €126,468 to €109,269
of which Trade receivables: -€81,749
- Tangible fixed assets +€2,917
up €2,917 (+9.1%), from €31,966 to €34,882
of which Plant, machinery and equipment: +€2,659
- Trade debts +€49,424
up €49,424 (+281%), from €17,586 to €67,010
- Profit (loss) carried forward -€5,459
down €5,459 (-4.4%), from €124,382 to €118,923
- Tax, wage and social debts +€3,035
up €3,035 (+34.9%), from €8,706 to €11,741
- Gross operating margin -€49,932
down €49,932, from €49,218 to -€714
- Staff costs -€19,857
down €19,857 (-82.9%), from €23,952 to €4,095
- Financial income +€3,855
new in 2024: €3,855
- Other operating charges +€862
up €862 (+35.5%), from €2,425 to €3,286
- Depreciation -€684
no longer reported in 2024 (was €684)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,614 | €203,875 | +€45,261 | +28.5% |
| Fixed assets | 21/28 | €32,146 | €35,292 | +€3,147 | +9.8% |
| Tangible fixed assets | 22/27 | €31,966 | €34,882 | +€2,917 | +9.1% |
| Plant, machinery and equipment | 23 | €7,108 | €9,767 | +€2,659 | +37.4% |
| Furniture and vehicles | 24 | €24,858 | €25,116 | +€258 | +1.0% |
| Financial fixed assets | 28 | €180 | €410 | +€230 | +128% |
| Current assets | 29/58 | €126,468 | €168,582 | +€42,114 | +33.3% |
| Amounts receivable within one year | 40/41 | €126,468 | €109,269 | -€17,199 | -13.6% |
| Trade receivables | 40 | €95,167 | €13,417 | -€81,749 | -85.9% |
| Other amounts receivable | 41 | €31,302 | €95,852 | +€64,550 | +206% |
| Cash at bank and in hand | 54/58 | - | €59,313 | +€59,313 | |
| Total equity and liabilities | 10/49 | €158,614 | €203,875 | +€45,261 | +28.5% |
| Equity | 10/15 | €130,582 | €125,123 | -€5,459 | -4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,382 | €118,923 | -€5,459 | -4.4% |
| Amounts payable | 17/49 | €28,032 | €78,751 | +€50,719 | +181% |
| Amounts payable within one year | 42/48 | €28,032 | €78,751 | +€50,719 | +181% |
| Financial debts | 43 | €1,565 | - | -€1,565 | |
| Credit institutions | 430/8 | €1,565 | - | -€1,565 | |
| Trade debts | 44 | €17,586 | €67,010 | +€49,424 | +281% |
| Suppliers | 440/4 | €17,586 | €67,010 | +€49,424 | +281% |
| Taxes, remuneration and social security | 45 | €8,706 | €11,741 | +€3,035 | +34.9% |
| Taxes | 450/3 | €8,706 | €11,741 | +€3,035 | +34.9% |
| Other amounts payable | 47/48 | €175 | - | -€175 | |
| Remuneration, social security and pensions | 62 | €23,952 | €4,095 | -€19,857 | -82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €684 | - | -€684 | |
| Other operating charges | 640/8 | €2,425 | €3,286 | +€862 | +35.5% |
| Gross operating margin | 9900 | €49,218 | -€714 | -€49,932 | |
| Operating profit (loss) | 9901 | €22,158 | -€8,095 | -€30,253 | |
| Financial income | 75/76B | - | €3,855 | +€3,855 | |
| Recurring financial income | 75 | - | €3,855 | +€3,855 | |
| Financial charges | 65/66B | €78 | €110 | +€32 | +40.9% |
| Recurring financial charges | 65 | €78 | €110 | +€32 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | €22,080 | -€4,350 | -€26,430 | |
| Profit (loss) for the period | 9904 | €22,080 | -€4,350 | -€26,430 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,080 | -€4,350 | -€26,430 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.