CB 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.
CB DENTAL
Largest movements
- Tangible fixed assets +€109,583
up €109,583 (+53.9%), from €203,204 to €312,787
of which Furniture and vehicles: +€61,182
- Cash +€35,163
up €35,163 (+63.8%), from €55,088 to €90,250
mainly Net result for the year (+€84,116) and Other debts (+€63,834)
- Receivables within one year -€7,651
down €7,651 (-44.3%), from €17,266 to €9,615
- Other debts +€63,834
up €63,834 (+247%), from €25,815 to €89,649
- Debts after one year +€55,054
up €55,054 (+90.2%), from €61,029 to €116,083
- Profit (loss) carried forward -€15,884
down €15,884 (-11.2%), from €141,835 to €125,951
- Tax, wage and social debts +€13,628
up €13,628 (+126%), from €10,828 to €24,456
of which Taxes: +€12,617
- Current portion of long-term debt +€11,292
up €11,292 (+33.6%), from €33,654 to €44,946
- Gross operating margin +€36,814
up €36,814 (+18.9%), from €194,831 to €231,645
- Staff costs +€17,190
up €17,190 (+42.7%), from €40,300 to €57,490
- Financial charges -€5,372
down €5,372 (-67.9%), from €7,915 to €2,543
- Taxes +€4,773
up €4,773 (+21.3%), from €22,406 to €27,178
- Depreciation +€3,421
up €3,421 (+6.0%), from €56,657 to €60,079
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 | €322,286 | €457,823 | +€135,537 | +42.1% |
| Fixed assets | 21/28 | €203,204 | €312,787 | +€109,583 | +53.9% |
| Tangible fixed assets | 22/27 | €203,204 | €312,787 | +€109,583 | +53.9% |
| Plant, machinery and equipment | 23 | €80,323 | €95,322 | +€14,999 | +18.7% |
| Furniture and vehicles | 24 | €53,851 | €115,033 | +€61,182 | +114% |
| Other tangible fixed assets | 26 | €69,030 | €102,432 | +€33,402 | +48.4% |
| Current assets | 29/58 | €119,082 | €145,036 | +€25,954 | +21.8% |
| Amounts receivable within one year | 40/41 | €17,266 | €9,615 | -€7,651 | -44.3% |
| Other amounts receivable | 41 | €17,266 | €9,615 | -€7,651 | -44.3% |
| Current investments | 50/53 | €41,367 | €44,306 | +€2,939 | +7.1% |
| Cash at bank and in hand | 54/58 | €55,088 | €90,250 | +€35,163 | +63.8% |
| Deferred charges and accrued income | 490/1 | €5,361 | €865 | -€4,497 | -83.9% |
| Total equity and liabilities | 10/49 | €322,286 | €457,823 | +€135,537 | +42.1% |
| Equity | 10/15 | €152,835 | €136,951 | -€15,884 | -10.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,835 | €125,951 | -€15,884 | -11.2% |
| Amounts payable | 17/49 | €169,451 | €320,872 | +€151,421 | +89.4% |
| Amounts payable after more than one year | 17 | €61,029 | €116,083 | +€55,054 | +90.2% |
| Financial debts | 170/4 | €61,029 | €116,083 | +€55,054 | +90.2% |
| Amounts payable within one year | 42/48 | €106,646 | €204,790 | +€98,144 | +92.0% |
| Current portion of amounts payable after more than one year | 42 | €33,654 | €44,946 | +€11,292 | +33.6% |
| Trade debts | 44 | €36,349 | €45,739 | +€9,390 | +25.8% |
| Suppliers | 440/4 | €36,349 | €45,739 | +€9,390 | +25.8% |
| Taxes, remuneration and social security | 45 | €10,828 | €24,456 | +€13,628 | +126% |
| Taxes | 450/3 | €4,500 | €17,117 | +€12,617 | +280% |
| Remuneration and social security | 454/9 | €6,328 | €7,340 | +€1,011 | +16.0% |
| Other amounts payable | 47/48 | €25,815 | €89,649 | +€63,834 | +247% |
| Accrued charges and deferred income | 492/3 | €1,776 | - | -€1,776 | |
| Non-recurring operating income | 76A | - | €3,418 | +€3,418 | |
| Remuneration, social security and pensions | 62 | €40,300 | €57,490 | +€17,190 | +42.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,657 | €60,079 | +€3,421 | +6.0% |
| Other operating charges | 640/8 | €658 | €471 | -€186 | -28.3% |
| Gross operating margin | 9900 | €194,831 | €231,645 | +€36,814 | +18.9% |
| Operating profit (loss) | 9901 | €97,216 | €113,605 | +€16,389 | +16.9% |
| Financial income | 75/76B | €1,629 | €232 | -€1,396 | -85.7% |
| Recurring financial income | 75 | €1,629 | €232 | -€1,396 | -85.7% |
| Financial charges | 65/66B | €7,915 | €2,543 | -€5,372 | -67.9% |
| Recurring financial charges | 65 | €7,915 | €2,543 | -€5,372 | -67.9% |
| Profit (loss) for the period before taxes | 9903 | €90,930 | €111,294 | +€20,365 | +22.4% |
| Income taxes | 67/77 | €22,406 | €27,178 | +€4,773 | +21.3% |
| Profit (loss) for the period | 9904 | €68,524 | €84,116 | +€15,592 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,524 | €84,116 | +€15,592 | +22.8% |
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 16 October 2026 via checked.be.