Ceramic Dental Studio: 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.
Ceramic Dental Studio
Largest movements
- Cash +€5,811
up €5,811 (+10.0%), from €58,284 to €64,095
mainly Other debts (+€18,026) and Receivables within one year (+€3,498)
- Receivables within one year -€3,498
down €3,498 (-70.6%), from €4,955 to €1,457
of which Trade receivables: -€3,335
- Deferred charges and accrued income +€2,886
up €2,886 (+329%), from €876 to €3,762
- Tangible fixed assets -€1,932
down €1,932 (-38.1%), from €5,071 to €3,139
- Reserves -€19,006
down €19,006 (-42.5%), from €44,695 to €25,689
- Other debts +€18,026
up €18,026 (+382%), from €4,714 to €22,740
- Trade debts +€3,428
up €3,428 (+40.4%), from €8,479 to €11,906
- Tax, wage and social debts +€820
up €820 (+54.7%), from €1,500 to €2,320
- Gross operating margin +€9,634
up €9,634, from -€7,671 to €1,964
- Financial charges -€410
down €410 (-31.6%), from €1,298 to €888
- Depreciation +€319
up €319 (+19.7%), from €1,613 to €1,932
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 | €71,782 | €75,049 | +€3,267 | +4.6% |
| Fixed assets | 21/28 | €5,071 | €3,139 | -€1,932 | -38.1% |
| Tangible fixed assets | 22/27 | €5,071 | €3,139 | -€1,932 | -38.1% |
| Plant, machinery and equipment | 23 | €5,071 | €3,139 | -€1,932 | -38.1% |
| Current assets | 29/58 | €66,711 | €71,910 | +€5,199 | +7.8% |
| Amounts receivable within one year | 40/41 | €4,955 | €1,457 | -€3,498 | -70.6% |
| Trade receivables | 40 | €4,414 | €1,079 | -€3,335 | -75.6% |
| Other amounts receivable | 41 | €541 | €378 | -€162 | -30.0% |
| Current investments | 50/53 | €2,596 | €2,596 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,284 | €64,095 | +€5,811 | +10.0% |
| Deferred charges and accrued income | 490/1 | €876 | €3,762 | +€2,886 | +329% |
| Total equity and liabilities | 10/49 | €71,782 | €75,049 | +€3,267 | +4.6% |
| Equity | 10/15 | €57,090 | €38,083 | -€19,006 | -33.3% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €44,695 | €25,689 | -€19,006 | -42.5% |
| Distributable reserves | 133 | €44,695 | €25,689 | -€19,006 | -42.5% |
| Amounts payable | 17/49 | €14,692 | €36,966 | +€22,274 | +152% |
| Amounts payable within one year | 42/48 | €14,692 | €36,966 | +€22,274 | +152% |
| Trade debts | 44 | €8,479 | €11,906 | +€3,428 | +40.4% |
| Suppliers | 440/4 | €8,479 | €11,906 | +€3,428 | +40.4% |
| Taxes, remuneration and social security | 45 | €1,500 | €2,320 | +€820 | +54.7% |
| Taxes | 450/3 | €1,500 | €2,320 | +€820 | +54.7% |
| Other amounts payable | 47/48 | €4,714 | €22,740 | +€18,026 | +382% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,613 | €1,932 | +€319 | +19.7% |
| Other operating charges | 640/8 | €763 | €694 | -€69 | -9.1% |
| Gross operating margin | 9900 | -€7,671 | €1,964 | +€9,634 | |
| Operating profit (loss) | 9901 | -€10,047 | -€662 | +€9,385 | +93.4% |
| Financial income | 75/76B | €361 | €437 | +€76 | +20.9% |
| Recurring financial income | 75 | €361 | €197 | -€164 | -45.4% |
| Non-recurring financial income | 76B | - | €240 | +€240 | |
| Financial charges | 65/66B | €1,298 | €888 | -€410 | -31.6% |
| Recurring financial charges | 65 | €1,298 | €888 | -€410 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,983 | -€1,112 | +€9,871 | +89.9% |
| Income taxes | 67/77 | €128 | €131 | +€3 | +2.6% |
| Profit (loss) for the period | 9904 | -€11,111 | -€1,243 | +€9,868 | +88.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,111 | -€1,243 | +€9,868 | +88.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.