CDM 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.
CDM DENTAL
Largest movements
- Cash +€17,683
up €17,683 (+18.7%), from €94,668 to €112,351
mainly Other debts (+€100,817) and Net result for the year (+€45,365)
- Intangible fixed assets -€8,500
down €8,500 (-12.9%), from €65,904 to €57,404
- Tangible fixed assets -€6,348
down €6,348 (-39.2%), from €16,196 to €9,848
- Receivables within one year +€2,772
up €2,772 (+27.0%), from €10,278 to €13,050
of which Trade receivables: +€2,772
- Deferred charges and accrued income +€2,079
up €2,079 (+90.1%), from €2,307 to €4,386
- Other debts +€100,817
up €100,817 (+1,990%), from €5,066 to €105,882
- Profit (loss) carried forward -€68,282
down €68,282 (-48.1%), from €141,931 to €73,649
- Tax, wage and social debts -€20,461
down €20,461 (-90.2%), from €22,687 to €2,226
of which Taxes: -€20,461
- Debts after one year -€5,565
down €5,565 (-56.4%), from €9,874 to €4,310
- Gross operating margin -€20,704
down €20,704 (-20.8%), from €99,696 to €78,992
- Taxes -€5,460
down €5,460 (-24.1%), from €22,687 to €17,227
- Depreciation +€3,721
up €3,721 (+33.4%), from €11,128 to €14,848
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 | €189,354 | €197,040 | +€7,685 | +4.1% |
| Fixed assets | 21/28 | €82,100 | €67,252 | -€14,848 | -18.1% |
| Intangible fixed assets | 21 | €65,904 | €57,404 | -€8,500 | -12.9% |
| Tangible fixed assets | 22/27 | €16,196 | €9,848 | -€6,348 | -39.2% |
| Furniture and vehicles | 24 | €16,196 | €9,848 | -€6,348 | -39.2% |
| Current assets | 29/58 | €107,254 | €129,788 | +€22,534 | +21.0% |
| Amounts receivable within one year | 40/41 | €10,278 | €13,050 | +€2,772 | +27.0% |
| Trade receivables | 40 | €10,278 | €13,050 | +€2,772 | +27.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €94,668 | €112,351 | +€17,683 | +18.7% |
| Deferred charges and accrued income | 490/1 | €2,307 | €4,386 | +€2,079 | +90.1% |
| Total equity and liabilities | 10/49 | €189,354 | €197,040 | +€7,685 | +4.1% |
| Equity | 10/15 | €144,931 | €76,649 | -€68,282 | -47.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,931 | €73,649 | -€68,282 | -48.1% |
| Amounts payable | 17/49 | €44,424 | €120,391 | +€75,967 | +171% |
| Amounts payable after more than one year | 17 | €9,874 | €4,310 | -€5,565 | -56.4% |
| Financial debts | 170/4 | €9,874 | €4,310 | -€5,565 | -56.4% |
| Amounts payable within one year | 42/48 | €34,549 | €116,081 | +€81,532 | +236% |
| Current portion of amounts payable after more than one year | 42 | €5,365 | €5,565 | +€200 | +3.7% |
| Trade debts | 44 | €1,432 | €2,408 | +€976 | +68.2% |
| Suppliers | 440/4 | €1,432 | €2,408 | +€976 | +68.2% |
| Taxes, remuneration and social security | 45 | €22,687 | €2,226 | -€20,461 | -90.2% |
| Taxes | 450/3 | €22,687 | €2,226 | -€20,461 | -90.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €5,066 | €105,882 | +€100,817 | +1,990% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,128 | €14,848 | +€3,721 | +33.4% |
| Other operating charges | 640/8 | €1,542 | €867 | -€675 | -43.7% |
| Gross operating margin | 9900 | €99,696 | €78,992 | -€20,704 | -20.8% |
| Operating profit (loss) | 9901 | €87,026 | €63,276 | -€23,750 | -27.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,094 | €683 | -€410 | -37.5% |
| Recurring financial charges | 65 | €1,094 | €683 | -€410 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €85,932 | €62,593 | -€23,340 | -27.2% |
| Income taxes | 67/77 | €22,687 | €17,227 | -€5,460 | -24.1% |
| Profit (loss) for the period | 9904 | €63,245 | €45,365 | -€17,880 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,245 | €45,365 | -€17,880 | -28.3% |
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.