CB DENT: 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.
CB DENT
Largest movements
- Cash -€1.2m
down €1.2m (-91.7%), from €1.3m to €108,136
mainly Other debts (-€1.2m) and Receivables within one year (-€86,298)
- Receivables within one year +€86,298
up €86,298 (+703.3%), from €12,271 to €98,569
- Tangible fixed assets -€36,807
down €36,807 (-24.0%), from €153,364 to €116,557
of which Furniture and vehicles: -€39,584
- Other debts -€1.2m
down €1.2m (-99.8%), from €1.2m to €2,543
- Reserves +€90,876
up €90,876 (+50.9%), from €178,540 to €269,416
- Debts after one year -€37,881
down €37,881 (-59.0%), from €64,179 to €26,298
- Tax, wage and social debts -€33,169
down €33,169 (-72.0%), from €46,086 to €12,918
- Gross operating margin +€50,126
up €50,126 (+37.9%), from €132,431 to €182,557
- Depreciation +€18,202
up €18,202 (+79.3%), from €22,949 to €41,152
- Taxes +€11,875
up €11,875 (+44.4%), from €26,757 to €38,633
- Other operating charges +€10,351
up €10,351 (+251.4%), from €4,117 to €14,467
- Financial income +€6,874
new in 2024: €6,874
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.
Cash bridge derived
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 | €1,504,427 | €366,585 | -€1.1m | -75.6% |
| Fixed assets | 21/28 | €153,364 | €116,557 | -€36,807 | -24.0% |
| Tangible fixed assets | 22/27 | €153,364 | €116,557 | -€36,807 | -24.0% |
| Plant, machinery and equipment | 23 | €3,055 | €1,922 | -€1,133 | -37.1% |
| Furniture and vehicles | 24 | €150,308 | €110,724 | -€39,584 | -26.3% |
| Other tangible fixed assets | 26 | - | €3,911 | +€3,911 | |
| Current assets | 29/58 | €1,351,064 | €250,028 | -€1.1m | -81.5% |
| Amounts receivable within one year | 40/41 | €12,271 | €98,569 | +€86,298 | +703.3% |
| Other amounts receivable | 41 | €12,271 | €98,569 | +€86,298 | +703.3% |
| Cash at bank and in hand | 54/58 | €1,308,351 | €108,136 | -€1.2m | -91.7% |
| Deferred charges and accrued income | 490/1 | €30,442 | €43,323 | +€12,882 | +42.3% |
| Total equity and liabilities | 10/49 | €1,504,427 | €366,585 | -€1.1m | -75.6% |
| Equity | 10/15 | €181,040 | €271,916 | +€90,876 | +50.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €178,540 | €269,416 | +€90,876 | +50.9% |
| Distributable reserves | 133 | €178,540 | €269,416 | +€90,876 | +50.9% |
| Amounts payable | 17/49 | €1,323,387 | €94,669 | -€1.2m | -92.8% |
| Amounts payable after more than one year | 17 | €64,179 | €26,298 | -€37,881 | -59.0% |
| Financial debts | 170/4 | €64,179 | €26,298 | -€37,881 | -59.0% |
| Amounts payable within one year | 42/48 | €1,259,208 | €68,371 | -€1.2m | -94.6% |
| Current portion of amounts payable after more than one year | 42 | €36,082 | €37,881 | +€1,800 | +5.0% |
| Trade debts | 44 | - | €15,029 | +€15,029 | |
| Suppliers | 440/4 | - | €15,029 | +€15,029 | |
| Taxes, remuneration and social security | 45 | €46,086 | €12,918 | -€33,169 | -72.0% |
| Taxes | 450/3 | €46,086 | €12,918 | -€33,169 | -72.0% |
| Other amounts payable | 47/48 | €1,177,040 | €2,543 | -€1.2m | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,949 | €41,152 | +€18,202 | +79.3% |
| Other operating charges | 640/8 | €4,117 | €14,467 | +€10,351 | +251.4% |
| Gross operating margin | 9900 | €132,431 | €182,557 | +€50,126 | +37.9% |
| Operating profit (loss) | 9901 | €105,365 | €126,938 | +€21,573 | +20.5% |
| Financial income | 75/76B | - | €6,874 | +€6,874 | |
| Recurring financial income | 75 | - | €6,874 | +€6,874 | |
| Financial charges | 65/66B | €8,324 | €4,303 | -€4,021 | -48.3% |
| Recurring financial charges | 65 | €8,324 | €4,260 | -€4,063 | -48.8% |
| Non-recurring financial charges | 66B | - | €43 | +€43 | |
| Profit (loss) for the period before taxes | 9903 | €97,041 | €129,508 | +€32,467 | +33.5% |
| Income taxes | 67/77 | €26,757 | €38,633 | +€11,875 | +44.4% |
| Profit (loss) for the period | 9904 | €70,284 | €90,876 | +€20,592 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,284 | €90,876 | +€20,592 | +29.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.