CC 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.
CC DENTAL
Largest movements
- Cash -€29,719
down €29,719 (-38.5%), from €77,202 to €47,483
mainly Contributions, distributions and other (-€41,500) and Net result for the year (-€269)
- Deferred charges and accrued income -€1,578
down €1,578 (-12.8%), from €12,334 to €10,756
- Tangible fixed assets -€1,439
down €1,439 (-28.6%), from €5,038 to €3,599
- Profit (loss) carried forward -€41,769
down €41,769 (-99.9%), from €41,796 to €26
- Other debts +€9,145
up €9,145 (+943%), from €970 to €10,115
- Gross operating margin -€49,851
down €49,851 (-94.2%), from €52,925 to €3,074
- Taxes -€10,272
down €10,272 (-86.7%), from €11,843 to €1,572
- Depreciation +€578
up €578 (+67.1%), from €861 to €1,439
- Other operating charges +€563
new in 2025: €563
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 | €94,883 | €62,149 | -€32,734 | -34.5% |
| Fixed assets | 21/28 | €5,038 | €3,599 | -€1,439 | -28.6% |
| Tangible fixed assets | 22/27 | €5,038 | €3,599 | -€1,439 | -28.6% |
| Furniture and vehicles | 24 | €5,038 | €3,599 | -€1,439 | -28.6% |
| Current assets | 29/58 | €89,845 | €58,550 | -€31,295 | -34.8% |
| Amounts receivable within one year | 40/41 | €310 | €312 | +€2 | +0.6% |
| Other amounts receivable | 41 | €310 | €312 | +€2 | +0.6% |
| Cash at bank and in hand | 54/58 | €77,202 | €47,483 | -€29,719 | -38.5% |
| Deferred charges and accrued income | 490/1 | €12,334 | €10,756 | -€1,578 | -12.8% |
| Total equity and liabilities | 10/49 | €94,883 | €62,149 | -€32,734 | -34.5% |
| Equity | 10/15 | €89,296 | €47,526 | -€41,769 | -46.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,796 | €26 | -€41,769 | -99.9% |
| Amounts payable | 17/49 | €5,588 | €14,623 | +€9,035 | +162% |
| Amounts payable within one year | 42/48 | €5,588 | €14,623 | +€9,035 | +162% |
| Trade debts | 44 | €493 | €463 | -€30 | -6.0% |
| Suppliers | 440/4 | €493 | €463 | -€30 | -6.0% |
| Taxes, remuneration and social security | 45 | €4,125 | €4,045 | -€80 | -1.9% |
| Taxes | 450/3 | €4,125 | €4,045 | -€80 | -1.9% |
| Other amounts payable | 47/48 | €970 | €10,115 | +€9,145 | +943% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €861 | €1,439 | +€578 | +67.1% |
| Other operating charges | 640/8 | - | €563 | +€563 | |
| Gross operating margin | 9900 | €52,925 | €3,074 | -€49,851 | -94.2% |
| Operating profit (loss) | 9901 | €52,064 | €1,072 | -€50,992 | -97.9% |
| Financial income | 75/76B | €512 | €231 | -€282 | -54.9% |
| Recurring financial income | 75 | €512 | €231 | -€282 | -54.9% |
| Financial charges | 65/66B | €5 | €0 | -€5 | -96.0% |
| Recurring financial charges | 65 | €5 | €0 | -€5 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | €52,571 | €1,303 | -€51,269 | -97.5% |
| Income taxes | 67/77 | €11,843 | €1,572 | -€10,272 | -86.7% |
| Profit (loss) for the period | 9904 | €40,728 | -€269 | -€40,997 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,728 | -€269 | -€40,997 |
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 19 October 2026 via checked.be.