CBY 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.
CBY DENTAL
Largest movements
- Cash +€101,744
up €101,744 (+24,924%), from €408 to €102,152
mainly Net result for the year (+€82,808) and Tax, wage and social debts (+€15,172)
- Receivables within one year -€4,812
down €4,812 (-26.4%), from €18,203 to €13,392
- Profit (loss) carried forward +€82,808
up €82,808 (+846%), from €9,791 to €92,599
- Tax, wage and social debts +€15,172
up €15,172 (+239%), from €6,351 to €21,523
of which Taxes: +€17,172
- Gross operating margin +€92,061
up €92,061 (+742%), from €12,404 to €104,465
- Taxes +€18,972
up €18,972 (+744%), from €2,551 to €21,523
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 | €18,612 | €116,722 | +€98,110 | +527% |
| Fixed assets | 21/28 | - | €1,130 | +€1,130 | |
| Tangible fixed assets | 22/27 | - | €1,130 | +€1,130 | |
| Plant, machinery and equipment | 23 | - | €1,130 | +€1,130 | |
| Current assets | 29/58 | €18,612 | €115,592 | +€96,980 | +521% |
| Amounts receivable within one year | 40/41 | €18,203 | €13,392 | -€4,812 | -26.4% |
| Trade receivables | 40 | €18,203 | €13,392 | -€4,812 | -26.4% |
| Cash at bank and in hand | 54/58 | €408 | €102,152 | +€101,744 | +24,924% |
| Deferred charges and accrued income | 490/1 | - | €48 | +€48 | |
| Total equity and liabilities | 10/49 | €18,612 | €116,722 | +€98,110 | +527% |
| Equity | 10/15 | €11,791 | €94,599 | +€82,808 | +702% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,791 | €92,599 | +€82,808 | +846% |
| Amounts payable | 17/49 | €6,821 | €22,123 | +€15,302 | +224% |
| Amounts payable within one year | 42/48 | €6,821 | €22,123 | +€15,302 | +224% |
| Trade debts | 44 | €469 | €600 | +€131 | +27.8% |
| Suppliers | 440/4 | €469 | €600 | +€131 | +27.8% |
| Taxes, remuneration and social security | 45 | €6,351 | €21,523 | +€15,172 | +239% |
| Taxes | 450/3 | €4,351 | €21,523 | +€17,172 | +395% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €89 | +€89 | |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €12,404 | €104,465 | +€92,061 | +742% |
| Operating profit (loss) | 9901 | €12,354 | €104,376 | +€92,022 | +745% |
| Financial charges | 65/66B | €11 | €45 | +€34 | +300% |
| Recurring financial charges | 65 | €11 | €45 | +€34 | +300% |
| Profit (loss) for the period before taxes | 9903 | €12,342 | €104,331 | +€91,989 | +745% |
| Income taxes | 67/77 | €2,551 | €21,523 | +€18,972 | +744% |
| Profit (loss) for the period | 9904 | €9,791 | €82,808 | +€73,017 | +746% |
| Profit (loss) for the period to be appropriated | 9905 | €9,791 | €82,808 | +€73,017 | +746% |
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 26 October 2026 via checked.be.