DKF Dental: 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.
DKF Dental
Largest movements
- Cash +€132,865
up €132,865 (+85.3%), from €155,701 to €288,566
mainly Net result for the year (+€143,120) and Deferred charges and accrued income (+€10,618)
- Deferred charges and accrued income -€10,618
down €10,618 (-55.8%), from €19,026 to €8,408
- Receivables within one year +€7,486
up €7,486 (+40464.6%), from €19 to €7,504
of which Other amounts receivable: +€3,750
- Tangible fixed assets -€3,148
down €3,148 (-34.9%), from €9,032 to €5,884
of which Furniture and vehicles: -€5,058
- Profit (loss) carried forward +€143,120
up €143,120 (+94.2%), from €151,969 to €295,089
- Trade debts -€12,835
down €12,835 (-71.2%), from €18,033 to €5,198
- Tax, wage and social debts -€6,592
no longer reported in 2025 (was €6,592)
- Gross operating margin +€63,321
up €63,321 (+50.9%), from €124,470 to €187,791
- Taxes +€16,533
up €16,533 (+64.3%), from €25,716 to €42,250
- Depreciation -€5,405
down €5,405 (-70.0%), from €7,725 to €2,320
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.
Cash bridge derived
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 | €183,777 | €310,362 | +€126,584 | +68.9% |
| Fixed assets | 21/28 | €9,032 | €5,884 | -€3,148 | -34.9% |
| Tangible fixed assets | 22/27 | €9,032 | €5,884 | -€3,148 | -34.9% |
| Plant, machinery and equipment | 23 | €3,973 | €5,884 | +€1,910 | +48.1% |
| Furniture and vehicles | 24 | €5,058 | - | -€5,058 | |
| Current assets | 29/58 | €174,746 | €304,478 | +€129,733 | +74.2% |
| Amounts receivable within one year | 40/41 | €19 | €7,504 | +€7,486 | +40464.6% |
| Trade receivables | 40 | €19 | €3,754 | +€3,736 | +20191.9% |
| Other amounts receivable | 41 | - | €3,750 | +€3,750 | |
| Cash at bank and in hand | 54/58 | €155,701 | €288,566 | +€132,865 | +85.3% |
| Deferred charges and accrued income | 490/1 | €19,026 | €8,408 | -€10,618 | -55.8% |
| Total equity and liabilities | 10/49 | €183,777 | €310,362 | +€126,584 | +68.9% |
| Equity | 10/15 | €154,469 | €297,589 | +€143,120 | +92.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,969 | €295,089 | +€143,120 | +94.2% |
| Amounts payable | 17/49 | €29,308 | €12,773 | -€16,536 | -56.4% |
| Amounts payable within one year | 42/48 | €29,308 | €12,773 | -€16,536 | -56.4% |
| Trade debts | 44 | €18,033 | €5,198 | -€12,835 | -71.2% |
| Suppliers | 440/4 | €18,033 | €5,198 | -€12,835 | -71.2% |
| Taxes, remuneration and social security | 45 | €6,592 | - | -€6,592 | |
| Taxes | 450/3 | €6,592 | - | -€6,592 | |
| Other amounts payable | 47/48 | €4,683 | €7,574 | +€2,891 | +61.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,725 | €2,320 | -€5,405 | -70.0% |
| Other operating charges | 640/8 | €705 | €43 | -€662 | -94.0% |
| Gross operating margin | 9900 | €124,470 | €187,791 | +€63,321 | +50.9% |
| Operating profit (loss) | 9901 | €116,040 | €185,429 | +€69,389 | +59.8% |
| Financial charges | 65/66B | €49 | €59 | +€10 | +20.5% |
| Recurring financial charges | 65 | €49 | €59 | +€10 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €115,991 | €185,370 | +€69,379 | +59.8% |
| Income taxes | 67/77 | €25,716 | €42,250 | +€16,533 | +64.3% |
| Profit (loss) for the period | 9904 | €90,275 | €143,120 | +€52,845 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €90,275 | €143,120 | +€52,845 | +58.5% |
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 3 October 2026 via checked.be.