CDB 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.
CDB DENTAL
Largest movements
- Receivables after one year +€617,084
new in 2024: €617,084
- Receivables within one year -€518,241
down €518,241 (-99.5%), from €521,073 to €2,832
of which Other amounts receivable: -€517,084
- Current investments +€211,693
new in 2024: €211,693
- Cash -€65,043
down €65,043 (-13.4%), from €486,529 to €421,486
mainly Receivables after one year (-€617,084) and Current investments (-€211,693)
- Deferred charges and accrued income -€18,352
down €18,352 (-26.2%), from €70,000 to €51,648
- Reserves +€203,604
up €203,604 (+23.5%), from €867,492 to €1.1m
of which Distributable reserves: +€203,604
- Tax, wage and social debts -€25,993
down €25,993 (-14.5%), from €179,854 to €153,861
of which Taxes: -€27,314
- Debts after one year -€21,177
down €21,177 (-24.5%), from €86,472 to €65,295
- Profit (loss) carried forward +€19,124
up €19,124, from -€7,407 to €11,717
- Other debts +€17,082
up €17,082 (+63.3%), from €26,994 to €44,076
- Taxes +€24,106
up €24,106 (+25.4%), from €94,852 to €118,958
- Gross operating margin +€23,390
up €23,390 (+5.2%), from €451,509 to €474,899
- Other operating charges +€13,034
up €13,034 (+978%), from €1,333 to €14,367
- Depreciation -€12,608
down €12,608 (-30.8%), from €40,901 to €28,293
- Staff costs +€9,588
up €9,588 (+29.6%), from €32,354 to €41,942
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,184,167 | €1,396,561 | +€212,394 | +17.9% |
| Fixed assets | 21/28 | €106,565 | €91,819 | -€14,746 | -13.8% |
| Tangible fixed assets | 22/27 | €106,139 | €91,644 | -€14,495 | -13.7% |
| Land and buildings | 22 | €28,587 | €28,597 | +€10 | 0.0% |
| Plant, machinery and equipment | 23 | €73,901 | €61,742 | -€12,159 | -16.5% |
| Furniture and vehicles | 24 | €3,651 | €1,304 | -€2,347 | -64.3% |
| Financial fixed assets | 28 | €426 | €175 | -€251 | -58.9% |
| Current assets | 29/58 | €1,077,602 | €1,304,742 | +€227,140 | +21.1% |
| Amounts receivable after more than one year | 29 | - | €617,084 | +€617,084 | |
| Other amounts receivable | 291 | - | €617,084 | +€617,084 | |
| Amounts receivable within one year | 40/41 | €521,073 | €2,832 | -€518,241 | -99.5% |
| Trade receivables | 40 | €3,989 | €2,832 | -€1,157 | -29.0% |
| Other amounts receivable | 41 | €517,084 | - | -€517,084 | |
| Current investments | 50/53 | - | €211,693 | +€211,693 | |
| Cash at bank and in hand | 54/58 | €486,529 | €421,486 | -€65,043 | -13.4% |
| Deferred charges and accrued income | 490/1 | €70,000 | €51,648 | -€18,352 | -26.2% |
| Total equity and liabilities | 10/49 | €1,184,167 | €1,396,561 | +€212,394 | +17.9% |
| Equity | 10/15 | €866,485 | €1,105,889 | +€239,404 | +27.6% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Revaluation surpluses | 12 | - | €16,676 | +€16,676 | |
| Reserves | 13 | €867,492 | €1,071,096 | +€203,604 | +23.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €865,632 | €1,069,236 | +€203,604 | +23.5% |
| Profit (loss) carried forward | 14 | -€7,407 | €11,717 | +€19,124 | |
| Amounts payable | 17/49 | €317,682 | €290,672 | -€27,010 | -8.5% |
| Amounts payable after more than one year | 17 | €86,472 | €65,295 | -€21,177 | -24.5% |
| Financial debts | 170/4 | €86,472 | €65,295 | -€21,177 | -24.5% |
| Amounts payable within one year | 42/48 | €231,210 | €225,377 | -€5,833 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €21,993 | €21,177 | -€816 | -3.7% |
| Trade debts | 44 | €2,369 | €6,264 | +€3,895 | +164% |
| Suppliers | 440/4 | €2,369 | €6,264 | +€3,895 | +164% |
| Taxes, remuneration and social security | 45 | €179,854 | €153,861 | -€25,993 | -14.5% |
| Taxes | 450/3 | €174,295 | €146,981 | -€27,314 | -15.7% |
| Remuneration and social security | 454/9 | €5,559 | €6,880 | +€1,321 | +23.8% |
| Other amounts payable | 47/48 | €26,994 | €44,076 | +€17,082 | +63.3% |
| Remuneration, social security and pensions | 62 | €32,354 | €41,942 | +€9,588 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,901 | €28,293 | -€12,608 | -30.8% |
| Other operating charges | 640/8 | €1,333 | €14,367 | +€13,034 | +978% |
| Gross operating margin | 9900 | €451,509 | €474,899 | +€23,390 | +5.2% |
| Operating profit (loss) | 9901 | €376,921 | €390,297 | +€13,376 | +3.5% |
| Financial income | 75/76B | - | €800 | +€800 | |
| Recurring financial income | 75 | - | €800 | +€800 | |
| Financial charges | 65/66B | €1,840 | €3,016 | +€1,176 | +63.9% |
| Recurring financial charges | 65 | €1,840 | €3,016 | +€1,176 | +63.9% |
| Profit (loss) for the period before taxes | 9903 | €375,081 | €388,082 | +€13,001 | +3.5% |
| Income taxes | 67/77 | €94,852 | €118,958 | +€24,106 | +25.4% |
| Profit (loss) for the period | 9904 | €280,229 | €269,124 | -€11,105 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €280,229 | €269,124 | -€11,105 | -4.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.