CD DENTS: what changed
Two fiscal 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 DENTS
Largest movements
- Receivables within one year -€49,739
down €49,739 (-72.8%), from €68,295 to €18,556
of which Other amounts receivable: -€32,220
- Intangible fixed assets -€30,000
down €30,000 (-11.6%), from €258,164 to €228,164
- Cash +€8,948
up €8,948 (+387.6%), from €2,308 to €11,256
mainly Net result for the year (+€65,167) and Receivables within one year (+€49,739)
- Stocks and contracts +€7,510
up €7,510 (+64.3%), from €11,683 to €19,193
- Profit (loss) carried forward -€47,333
down €47,333 (-56.3%), from €84,143 to €36,809
- Debts after one year -€24,133
down €24,133 (-11.5%), from €210,650 to €186,517
- Other debts +€14,595
up €14,595 (+225.8%), from €6,463 to €21,058
- Gross operating margin +€28,886
up €28,886 (+29.4%), from €98,087 to €126,974
- Taxes +€5,953
up €5,953 (+50.1%), from €11,881 to €17,834
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.
Cash bridge derived
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 | €349,137 | €288,493 | -€60,644 | -17.4% |
| Fixed assets | 21/28 | €264,500 | €234,545 | -€29,955 | -11.3% |
| Intangible fixed assets | 21 | €258,164 | €228,164 | -€30,000 | -11.6% |
| Tangible fixed assets | 22/27 | €6,335 | €6,380 | +€45 | +0.7% |
| Plant, machinery and equipment | 23 | €3,411 | €1,783 | -€1,628 | -47.7% |
| Furniture and vehicles | 24 | €2,924 | €4,597 | +€1,673 | +57.2% |
| Current assets | 29/58 | €84,638 | €53,949 | -€30,689 | -36.3% |
| Stocks and contracts in progress | 3 | €11,683 | €19,193 | +€7,510 | +64.3% |
| Stocks | 30/36 | €11,683 | €19,193 | +€7,510 | +64.3% |
| Amounts receivable within one year | 40/41 | €68,295 | €18,556 | -€49,739 | -72.8% |
| Trade receivables | 40 | €32,956 | €15,437 | -€17,519 | -53.2% |
| Other amounts receivable | 41 | €35,339 | €3,119 | -€32,220 | -91.2% |
| Cash at bank and in hand | 54/58 | €2,308 | €11,256 | +€8,948 | +387.6% |
| Deferred charges and accrued income | 490/1 | €2,350 | €4,943 | +€2,593 | +110.3% |
| Total equity and liabilities | 10/49 | €349,137 | €288,493 | -€60,644 | -17.4% |
| Equity | 10/15 | €89,143 | €41,809 | -€47,333 | -53.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,143 | €36,809 | -€47,333 | -56.3% |
| Amounts payable | 17/49 | €259,995 | €246,684 | -€13,311 | -5.1% |
| Amounts payable after more than one year | 17 | €210,650 | €186,517 | -€24,133 | -11.5% |
| Financial debts | 170/4 | €210,650 | €186,517 | -€24,133 | -11.5% |
| Amounts payable within one year | 42/48 | €49,345 | €60,167 | +€10,823 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €31,749 | €28,980 | -€2,769 | -8.7% |
| Trade debts | 44 | €3,050 | €2,296 | -€754 | -24.7% |
| Suppliers | 440/4 | €3,050 | €2,296 | -€754 | -24.7% |
| Taxes, remuneration and social security | 45 | €8,082 | €7,834 | -€249 | -3.1% |
| Taxes | 450/3 | €8,082 | €2,834 | -€5,249 | -64.9% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €6,463 | €21,058 | +€14,595 | +225.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,127 | €32,661 | +€533 | +1.7% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €98,087 | €126,974 | +€28,886 | +29.4% |
| Operating profit (loss) | 9901 | €65,960 | €93,913 | +€27,953 | +42.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -81.9% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -81.9% |
| Financial charges | 65/66B | €10,582 | €10,913 | +€331 | +3.1% |
| Recurring financial charges | 65 | €10,582 | €10,913 | +€331 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €55,378 | €83,000 | +€27,622 | +49.9% |
| Income taxes | 67/77 | €11,881 | €17,834 | +€5,953 | +50.1% |
| Profit (loss) for the period | 9904 | €43,497 | €65,167 | +€21,669 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,497 | €65,167 | +€21,669 | +49.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.