CDP 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.
CDP DENTAL
Largest movements
- Receivables within one year +€113,918
up €113,918 (+196%), from €58,173 to €172,090
of which Other amounts receivable: +€79,561
- Tangible fixed assets +€75,066
up €75,066 (+82.6%), from €90,850 to €165,916
of which Plant, machinery and equipment: +€59,996
- Profit (loss) carried forward +€173,691
up €173,691 (+311%), from €55,874 to €229,564
- Tax, wage and social debts +€11,583
up €11,583 (+120%), from €9,631 to €21,214
of which Remuneration and social security: +€11,583
- Trade debts +€8,668
up €8,668 (+54.7%), from €15,847 to €24,515
- Debts after one year -€8,538
down €8,538 (-25.5%), from €33,453 to €24,915
- Gross operating margin +€152,037
up €152,037 (+179%), from €84,777 to €236,813
- Financial charges +€19,706
up €19,706 (+92.8%), from €21,231 to €40,937
- Depreciation +€11,559
up €11,559 (+143%), from €8,108 to €19,667
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,402 | €460,099 | +€189,696 | +70.2% |
| Fixed assets | 21/28 | €90,850 | €165,916 | +€75,066 | +82.6% |
| Tangible fixed assets | 22/27 | €90,850 | €165,916 | +€75,066 | +82.6% |
| Land and buildings | 22 | €12,316 | €11,250 | -€1,066 | -8.7% |
| Plant, machinery and equipment | 23 | €41,184 | €101,180 | +€59,996 | +146% |
| Furniture and vehicles | 24 | €21,206 | €18,668 | -€2,538 | -12.0% |
| Other tangible fixed assets | 26 | €16,144 | €34,818 | +€18,674 | +116% |
| Current assets | 29/58 | €179,552 | €294,182 | +€114,630 | +63.8% |
| Amounts receivable after more than one year | 29 | €9,550 | €9,550 | = | 0.0% |
| Other amounts receivable | 291 | €9,550 | €9,550 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,173 | €172,090 | +€113,918 | +196% |
| Trade receivables | 40 | €45,145 | €79,502 | +€34,357 | +76.1% |
| Other amounts receivable | 41 | €13,028 | €92,589 | +€79,561 | +611% |
| Cash at bank and in hand | 54/58 | €47,697 | €44,337 | -€3,359 | -7.0% |
| Deferred charges and accrued income | 490/1 | €64,132 | €68,205 | +€4,072 | +6.3% |
| Total equity and liabilities | 10/49 | €270,402 | €460,099 | +€189,696 | +70.2% |
| Equity | 10/15 | €201,334 | €375,024 | +€173,691 | +86.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,860 | €126,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,874 | €229,564 | +€173,691 | +311% |
| Amounts payable | 17/49 | €69,068 | €85,074 | +€16,006 | +23.2% |
| Amounts payable after more than one year | 17 | €33,453 | €24,915 | -€8,538 | -25.5% |
| Financial debts | 170/4 | €33,453 | €24,915 | -€8,538 | -25.5% |
| Amounts payable within one year | 42/48 | €33,659 | €54,203 | +€20,544 | +61.0% |
| Current portion of amounts payable after more than one year | 42 | €8,181 | €8,474 | +€293 | +3.6% |
| Trade debts | 44 | €15,847 | €24,515 | +€8,668 | +54.7% |
| Suppliers | 440/4 | €15,847 | €24,515 | +€8,668 | +54.7% |
| Taxes, remuneration and social security | 45 | €9,631 | €21,214 | +€11,583 | +120% |
| Taxes | 450/3 | €6,365 | €6,365 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,266 | €14,849 | +€11,583 | +355% |
| Accrued charges and deferred income | 492/3 | €1,957 | €5,957 | +€4,000 | +204% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,108 | €19,667 | +€11,559 | +143% |
| Other operating charges | 640/8 | €344 | €2,519 | +€2,175 | +633% |
| Gross operating margin | 9900 | €84,777 | €236,813 | +€152,037 | +179% |
| Operating profit (loss) | 9901 | €76,325 | €214,628 | +€138,303 | +181% |
| Financial charges | 65/66B | €21,231 | €40,937 | +€19,706 | +92.8% |
| Recurring financial charges | 65 | €21,231 | €40,937 | +€19,706 | +92.8% |
| Profit (loss) for the period before taxes | 9903 | €55,094 | €173,691 | +€118,597 | +215% |
| Profit (loss) for the period | 9904 | €55,094 | €173,691 | +€118,597 | +215% |
| Profit (loss) for the period to be appropriated | 9905 | €55,094 | €173,691 | +€118,597 | +215% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.