Ceman 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.
Ceman Dental
Largest movements
- Cash +€92,113
up €92,113 (+145%), from €63,399 to €155,513
mainly Net result for the year (+€106,574) and Tax, wage and social debts (+€13,307)
- Profit (loss) carried forward +€80,574
up €80,574 (+274%), from €29,410 to €109,984
- Tax, wage and social debts +€13,307
up €13,307 (+181%), from €7,352 to €20,659
- Other debts -€1,575
down €1,575 (-5.7%), from €27,575 to €26,000
- Gross operating margin +€64,321
up €64,321 (+101%), from €63,531 to €127,853
- Turnover +€59,803
up €59,803 (+59.1%), from €101,230 to €161,034
- Taxes +€13,307
up €13,307 (+181%), from €7,352 to €20,659
- Purchases and services -€4,518
down €4,518 (-12.0%), from €37,699 to €33,181
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 | €64,337 | €156,643 | +€92,306 | +143% |
| Fixed assets | 21/28 | €938 | €469 | -€469 | -50.0% |
| Tangible fixed assets | 22/27 | €938 | €469 | -€469 | -50.0% |
| Furniture and vehicles | 24 | €938 | €469 | -€469 | -50.0% |
| Current assets | 29/58 | €63,399 | €156,174 | +€92,775 | +146% |
| Amounts receivable within one year | 40/41 | - | €662 | +€662 | |
| Other amounts receivable | 41 | - | €662 | +€662 | |
| Cash at bank and in hand | 54/58 | €63,399 | €155,513 | +€92,113 | +145% |
| Total equity and liabilities | 10/49 | €64,337 | €156,643 | +€92,306 | +143% |
| Equity | 10/15 | €29,410 | €109,984 | +€80,574 | +274% |
| Profit (loss) carried forward | 14 | €29,410 | €109,984 | +€80,574 | +274% |
| Amounts payable | 17/49 | €34,927 | €46,659 | +€11,732 | +33.6% |
| Amounts payable within one year | 42/48 | €34,927 | €46,659 | +€11,732 | +33.6% |
| Taxes, remuneration and social security | 45 | €7,352 | €20,659 | +€13,307 | +181% |
| Taxes | 450/3 | €7,352 | €20,659 | +€13,307 | +181% |
| Other amounts payable | 47/48 | €27,575 | €26,000 | -€1,575 | -5.7% |
| Turnover | 70 | €101,230 | €161,034 | +€59,803 | +59.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €37,699 | €33,181 | -€4,518 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,769 | €469 | -€1,300 | -73.5% |
| Gross operating margin | 9900 | €63,531 | €127,853 | +€64,321 | +101% |
| Operating profit (loss) | 9901 | €61,762 | €127,384 | +€65,621 | +106% |
| Financial charges | 65/66B | - | €151 | +€151 | |
| Recurring financial charges | 65 | - | €151 | +€151 | |
| Profit (loss) for the period before taxes | 9903 | €61,762 | €127,233 | +€65,471 | +106% |
| Income taxes | 67/77 | €7,352 | €20,659 | +€13,307 | +181% |
| Profit (loss) for the period | 9904 | €54,410 | €106,574 | +€52,164 | +95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,410 | €106,574 | +€52,164 | +95.9% |
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 29 October 2026 via checked.be.