CCFM 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.
CCFM DENTAL
Largest movements
- Tangible fixed assets +€367,776
new in 2025: €367,776
- Debts after one year +€314,502
new in 2025: €314,502
- Other debts +€126,000
new in 2025: €126,000
- Profit (loss) carried forward -€85,923
down €85,923 (-2,255%), from -€3,810 to -€89,733
- Current portion of long-term debt +€18,499
new in 2025: €18,499
- Other operating charges +€48,320
new in 2025: €48,320
- Gross operating margin -€18,106
down €18,106 (-476%), from -€3,807 to -€21,913
- Financial charges +€8,463
up €8,463 (+338,537%), from €3 to €8,466
- Depreciation +€7,224
new in 2025: €7,224
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 | €1,190 | €375,352 | +€374,162 | +31,431% |
| Fixed assets | 21/28 | - | €367,776 | +€367,776 | |
| Tangible fixed assets | 22/27 | - | €367,776 | +€367,776 | |
| Land and buildings | 22 | - | €367,776 | +€367,776 | |
| Current assets | 29/58 | €1,190 | €7,576 | +€6,386 | +536% |
| Amounts receivable within one year | 40/41 | - | €3,479 | +€3,479 | |
| Trade receivables | 40 | - | €3,479 | +€3,479 | |
| Cash at bank and in hand | 54/58 | €1,190 | €3,894 | +€2,703 | +227% |
| Deferred charges and accrued income | 490/1 | - | €204 | +€204 | |
| Total equity and liabilities | 10/49 | €1,190 | €375,352 | +€374,162 | +31,431% |
| Equity | 10/15 | €1,190 | -€84,733 | -€85,923 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,810 | -€89,733 | -€85,923 | -2,255% |
| Amounts payable | 17/49 | - | €460,085 | +€460,085 | |
| Amounts payable after more than one year | 17 | - | €314,502 | +€314,502 | |
| Financial debts | 170/4 | - | €314,502 | +€314,502 | |
| Amounts payable within one year | 42/48 | - | €145,584 | +€145,584 | |
| Current portion of amounts payable after more than one year | 42 | - | €18,499 | +€18,499 | |
| Trade debts | 44 | - | €1,085 | +€1,085 | |
| Suppliers | 440/4 | - | €1,085 | +€1,085 | |
| Other amounts payable | 47/48 | - | €126,000 | +€126,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,224 | +€7,224 | |
| Other operating charges | 640/8 | - | €48,320 | +€48,320 | |
| Gross operating margin | 9900 | -€3,807 | -€21,913 | -€18,106 | -476% |
| Operating profit (loss) | 9901 | -€3,807 | -€77,457 | -€73,650 | -1,935% |
| Financial charges | 65/66B | €3 | €8,466 | +€8,463 | +338,537% |
| Recurring financial charges | 65 | €3 | €8,466 | +€8,463 | +338,537% |
| Profit (loss) for the period before taxes | 9903 | -€3,810 | -€85,923 | -€82,114 | -2,155% |
| Profit (loss) for the period | 9904 | -€3,810 | -€85,923 | -€82,114 | -2,155% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,810 | -€85,923 | -€82,114 | -2,155% |
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 17 October 2026 via checked.be.