CAPRA 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.
CAPRA DENTAL
Largest movements
- Receivables within one year -€21,075
down €21,075 (-42.5%), from €49,599 to €28,524
of which Other amounts receivable: -€21,800
- Cash +€6,058
up €6,058 (+10.4%), from €58,184 to €64,242
mainly Net result for the year (+€44,553) and Receivables within one year (+€21,075)
- Deferred charges and accrued income +€2,611
up €2,611 (+12.1%), from €21,623 to €24,234
- Profit (loss) carried forward -€32,447
down €32,447 (-83.9%), from €38,656 to €6,210
- Other debts +€17,000
up €17,000 (+28.3%), from €60,000 to €77,000
- Tax, wage and social debts +€4,629
up €4,629 (+43.7%), from €10,582 to €15,211
of which Taxes: +€4,611
- Trade debts -€1,574
no longer reported in 2025 (was €1,574)
- Gross operating margin +€21,294
up €21,294 (+62.7%), from €33,981 to €55,275
- Taxes +€4,589
up €4,589 (+60.2%), from €7,627 to €12,216
- Financial income +€1,285
up €1,285 (+104%), from €1,239 to €2,524
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 | €131,660 | €118,881 | -€12,779 | -9.7% |
| Fixed assets | 21/28 | €2,254 | €1,881 | -€373 | -16.6% |
| Tangible fixed assets | 22/27 | €2,254 | €1,881 | -€373 | -16.6% |
| Other tangible fixed assets | 26 | €2,254 | €1,881 | -€373 | -16.6% |
| Current assets | 29/58 | €129,406 | €117,000 | -€12,406 | -9.6% |
| Amounts receivable within one year | 40/41 | €49,599 | €28,524 | -€21,075 | -42.5% |
| Trade receivables | 40 | - | €724 | +€724 | |
| Other amounts receivable | 41 | €49,599 | €27,800 | -€21,800 | -44.0% |
| Cash at bank and in hand | 54/58 | €58,184 | €64,242 | +€6,058 | +10.4% |
| Deferred charges and accrued income | 490/1 | €21,623 | €24,234 | +€2,611 | +12.1% |
| Total equity and liabilities | 10/49 | €131,660 | €118,881 | -€12,779 | -9.7% |
| Equity | 10/15 | €59,116 | €26,670 | -€32,447 | -54.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,656 | €6,210 | -€32,447 | -83.9% |
| Amounts payable | 17/49 | €72,543 | €92,211 | +€19,668 | +27.1% |
| Amounts payable within one year | 42/48 | €72,156 | €92,211 | +€20,055 | +27.8% |
| Trade debts | 44 | €1,574 | - | -€1,574 | |
| Suppliers | 440/4 | €1,574 | - | -€1,574 | |
| Taxes, remuneration and social security | 45 | €10,582 | €15,211 | +€4,629 | +43.7% |
| Taxes | 450/3 | €7,605 | €12,216 | +€4,611 | +60.6% |
| Remuneration and social security | 454/9 | €2,978 | €2,996 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €60,000 | €77,000 | +€17,000 | +28.3% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €342 | €373 | +€31 | +9.1% |
| Other operating charges | 640/8 | €450 | €200 | -€251 | -55.6% |
| Gross operating margin | 9900 | €33,981 | €55,275 | +€21,294 | +62.7% |
| Operating profit (loss) | 9901 | €33,188 | €54,702 | +€21,513 | +64.8% |
| Financial income | 75/76B | €1,239 | €2,524 | +€1,285 | +104% |
| Recurring financial income | 75 | €1,239 | €2,524 | +€1,285 | +104% |
| Financial charges | 65/66B | €376 | €457 | +€81 | +21.6% |
| Recurring financial charges | 65 | €376 | €457 | +€81 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €34,052 | €56,769 | +€22,717 | +66.7% |
| Income taxes | 67/77 | €7,627 | €12,216 | +€4,589 | +60.2% |
| Profit (loss) for the period | 9904 | €26,425 | €44,553 | +€18,128 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,425 | €44,553 | +€18,128 | +68.6% |
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 31 October 2026 via checked.be.