CD 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.
CD Dental
Largest movements
- Cash -€24,019
down €24,019 (-14.9%), from €161,346 to €137,327
mainly Contributions, distributions and other (-€187,196) and Deferred charges and accrued income (-€4,596)
- Deferred charges and accrued income +€4,596
up €4,596 (+28.3%), from €16,259 to €20,855
- Profit (loss) carried forward -€107,701
no longer reported in 2025 (was €107,701)
- Other debts +€78,953
up €78,953 (+1,966%), from €4,015 to €82,968
- Trade debts +€4,538
up €4,538 (+581%), from €781 to €5,319
- Tax, wage and social debts +€3,743
up €3,743 (+62.4%), from €6,000 to €9,743
- Gross operating margin +€30,974
up €30,974 (+40.5%), from €76,478 to €107,452
- Taxes +€5,913
up €5,913 (+37.4%), from €15,825 to €21,738
- Financial charges +€2,916
up €2,916 (+669%), from €436 to €3,351
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 | €183,839 | €163,208 | -€20,631 | -11.2% |
| Fixed assets | 21/28 | €5,059 | €5,026 | -€33 | -0.7% |
| Tangible fixed assets | 22/27 | €5,059 | €5,026 | -€33 | -0.7% |
| Plant, machinery and equipment | 23 | €2,899 | €3,553 | +€654 | +22.5% |
| Furniture and vehicles | 24 | €2,160 | €1,473 | -€687 | -31.8% |
| Current assets | 29/58 | €178,780 | €158,182 | -€20,598 | -11.5% |
| Amounts receivable within one year | 40/41 | €1,175 | - | -€1,175 | |
| Other amounts receivable | 41 | €1,175 | - | -€1,175 | |
| Cash at bank and in hand | 54/58 | €161,346 | €137,327 | -€24,019 | -14.9% |
| Deferred charges and accrued income | 490/1 | €16,259 | €20,855 | +€4,596 | +28.3% |
| Total equity and liabilities | 10/49 | €183,839 | €163,208 | -€20,631 | -11.2% |
| Equity | 10/15 | €172,879 | €65,178 | -€107,701 | -62.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €46,628 | €46,628 | = | 0.0% |
| Distributable reserves | 133 | €46,628 | €46,628 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,701 | - | -€107,701 | |
| Amounts payable | 17/49 | €10,961 | €98,031 | +€87,070 | +794% |
| Amounts payable within one year | 42/48 | €10,797 | €98,031 | +€87,234 | +808% |
| Trade debts | 44 | €781 | €5,319 | +€4,538 | +581% |
| Suppliers | 440/4 | €781 | €5,319 | +€4,538 | +581% |
| Taxes, remuneration and social security | 45 | €6,000 | €9,743 | +€3,743 | +62.4% |
| Taxes | 450/3 | €6,000 | €9,743 | +€3,743 | +62.4% |
| Other amounts payable | 47/48 | €4,015 | €82,968 | +€78,953 | +1,966% |
| Accrued charges and deferred income | 492/3 | €164 | - | -€164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,668 | €1,533 | -€135 | -8.1% |
| Other operating charges | 640/8 | €1,962 | €1,335 | -€628 | -32.0% |
| Gross operating margin | 9900 | €76,478 | €107,452 | +€30,974 | +40.5% |
| Operating profit (loss) | 9901 | €72,848 | €104,584 | +€31,736 | +43.6% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €436 | €3,351 | +€2,916 | +669% |
| Recurring financial charges | 65 | €436 | €3,351 | +€2,916 | +669% |
| Profit (loss) for the period before taxes | 9903 | €72,422 | €101,233 | +€28,810 | +39.8% |
| Income taxes | 67/77 | €15,825 | €21,738 | +€5,913 | +37.4% |
| Profit (loss) for the period | 9904 | €56,598 | €79,495 | +€22,898 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,598 | €79,495 | +€22,898 | +40.5% |
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 18 October 2026 via checked.be.