CARA-DENT: 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.
CARA-DENT
Largest movements
- Cash +€21,747
up €21,747 (+45.1%), from €48,235 to €69,981
mainly Depreciation (+€35,715) and Trade debts (+€32,105)
- Receivables within one year +€10,649
up €10,649 (+196%), from €5,424 to €16,073
of which Trade receivables: +€9,597
- Tangible fixed assets -€8,801
down €8,801 (-3.9%), from €226,992 to €218,191
of which Leasing and similar rights: -€13,046
- Deferred charges and accrued income -€7,382
down €7,382 (-81.8%), from €9,027 to €1,645
- Trade debts +€32,105
up €32,105 (+3,190%), from €1,007 to €33,111
- Debts after one year -€13,581
down €13,581 (-39.7%), from €34,206 to €20,625
- Current portion of long-term debt -€11,955
down €11,955 (-46.8%), from €25,537 to €13,581
- Other debts +€10,001
up €10,001 (+46.4%), from €21,576 to €31,577
- Reserves -€9,456
down €9,456 (-5.2%), from €183,339 to €173,883
- Staff costs +€8,719
new in 2025: €8,719
- Gross operating margin -€5,694
down €5,694 (-6.3%), from €90,008 to €84,314
- Taxes -€4,588
down €4,588 (-37.7%), from €12,167 to €7,579
- Depreciation +€2,644
up €2,644 (+8.0%), from €33,070 to €35,715
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 | €289,844 | €305,891 | +€16,047 | +5.5% |
| Fixed assets | 21/28 | €227,159 | €218,191 | -€8,967 | -3.9% |
| Intangible fixed assets | 21 | €167 | - | -€167 | |
| Tangible fixed assets | 22/27 | €226,992 | €218,191 | -€8,801 | -3.9% |
| Land and buildings | 22 | €150,745 | €152,437 | +€1,692 | +1.1% |
| Plant, machinery and equipment | 23 | €25,919 | €30,263 | +€4,344 | +16.8% |
| Furniture and vehicles | 24 | €5,488 | €3,698 | -€1,790 | -32.6% |
| Leasing and similar rights | 25 | €44,840 | €31,794 | -€13,046 | -29.1% |
| Current assets | 29/58 | €62,686 | €87,700 | +€25,014 | +39.9% |
| Amounts receivable within one year | 40/41 | €5,424 | €16,073 | +€10,649 | +196% |
| Trade receivables | 40 | - | €9,597 | +€9,597 | |
| Other amounts receivable | 41 | €5,424 | €6,476 | +€1,052 | +19.4% |
| Cash at bank and in hand | 54/58 | €48,235 | €69,981 | +€21,747 | +45.1% |
| Deferred charges and accrued income | 490/1 | €9,027 | €1,645 | -€7,382 | -81.8% |
| Total equity and liabilities | 10/49 | €289,844 | €305,891 | +€16,047 | +5.5% |
| Equity | 10/15 | €201,995 | €192,539 | -€9,456 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €183,339 | €173,883 | -€9,456 | -5.2% |
| Distributable reserves | 133 | €183,339 | €173,883 | -€9,456 | -5.2% |
| Profit (loss) carried forward | 14 | €56 | €56 | = | 0.0% |
| Amounts payable | 17/49 | €87,849 | €113,352 | +€25,503 | +29.0% |
| Amounts payable after more than one year | 17 | €34,206 | €20,625 | -€13,581 | -39.7% |
| Financial debts | 170/4 | €34,206 | €20,625 | -€13,581 | -39.7% |
| Amounts payable within one year | 42/48 | €53,629 | €86,054 | +€32,425 | +60.5% |
| Current portion of amounts payable after more than one year | 42 | €25,537 | €13,581 | -€11,955 | -46.8% |
| Trade debts | 44 | €1,007 | €33,111 | +€32,105 | +3,190% |
| Suppliers | 440/4 | €1,007 | €33,111 | +€32,105 | +3,190% |
| Taxes, remuneration and social security | 45 | €5,510 | €7,785 | +€2,275 | +41.3% |
| Taxes | 450/3 | €5,510 | €7,337 | +€1,827 | +33.2% |
| Remuneration and social security | 454/9 | - | €447 | +€447 | |
| Other amounts payable | 47/48 | €21,576 | €31,577 | +€10,001 | +46.4% |
| Accrued charges and deferred income | 492/3 | €14 | €6,674 | +€6,660 | +47,097% |
| Remuneration, social security and pensions | 62 | - | €8,719 | +€8,719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,070 | €35,715 | +€2,644 | +8.0% |
| Other operating charges | 640/8 | €6,207 | €6,518 | +€310 | +5.0% |
| Gross operating margin | 9900 | €90,008 | €84,314 | -€5,694 | -6.3% |
| Operating profit (loss) | 9901 | €50,730 | €33,362 | -€17,368 | -34.2% |
| Financial income | 75/76B | €104 | €0 | -€104 | -99.8% |
| Recurring financial income | 75 | €104 | €0 | -€104 | -99.8% |
| Financial charges | 65/66B | €5,506 | €5,232 | -€274 | -5.0% |
| Recurring financial charges | 65 | €5,506 | €5,232 | -€274 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €45,327 | €28,130 | -€17,197 | -37.9% |
| Income taxes | 67/77 | €12,167 | €7,579 | -€4,588 | -37.7% |
| Profit (loss) for the period | 9904 | €33,160 | €20,551 | -€12,609 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,160 | €20,551 | -€12,609 | -38.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.