Ceramics 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.
Ceramics Dental
Largest movements
- Tangible fixed assets -€13,483
down €13,483 (-14.4%), from €93,345 to €79,862
of which Furniture and vehicles: -€9,531
- Cash +€10,365
up €10,365 (+207%), from €5,014 to €15,379
mainly Depreciation (+€18,244) and Net result for the year (+€6,897)
- Receivables within one year -€4,453
down €4,453 (-12.4%), from €35,838 to €31,385
of which Trade receivables: -€14,185
- Debts after one year -€9,455
down €9,455 (-68.6%), from €13,774 to €4,318
- Reserves +€6,897
up €6,897 (+9.7%), from €71,453 to €78,350
- Current portion of long-term debt -€6,601
down €6,601 (-61.3%), from €10,769 to €4,168
- Trade debts +€3,547
up €3,547 (+105%), from €3,376 to €6,922
- Other debts -€3,434
down €3,434 (-18.5%), from €18,533 to €15,099
- Gross operating margin -€25,446
down €25,446 (-45.6%), from €55,838 to €30,392
- Taxes -€9,219
down €9,219 (-72.2%), from €12,764 to €3,545
- Depreciation +€1,890
up €1,890 (+11.6%), from €16,353 to €18,244
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 | €143,216 | €134,859 | -€8,357 | -5.8% |
| Fixed assets | 21/28 | €93,345 | €79,862 | -€13,483 | -14.4% |
| Tangible fixed assets | 22/27 | €93,345 | €79,862 | -€13,483 | -14.4% |
| Plant, machinery and equipment | 23 | €48,886 | €44,934 | -€3,952 | -8.1% |
| Furniture and vehicles | 24 | €44,459 | €34,928 | -€9,531 | -21.4% |
| Current assets | 29/58 | €49,872 | €54,997 | +€5,126 | +10.3% |
| Stocks and contracts in progress | 3 | €9,021 | €8,233 | -€787 | -8.7% |
| Stocks | 30/36 | €9,021 | €8,233 | -€787 | -8.7% |
| Amounts receivable within one year | 40/41 | €35,838 | €31,385 | -€4,453 | -12.4% |
| Trade receivables | 40 | €35,237 | €21,052 | -€14,185 | -40.3% |
| Other amounts receivable | 41 | €600 | €10,333 | +€9,732 | +1,621% |
| Cash at bank and in hand | 54/58 | €5,014 | €15,379 | +€10,365 | +207% |
| Total equity and liabilities | 10/49 | €143,216 | €134,859 | -€8,357 | -5.8% |
| Equity | 10/15 | €84,001 | €90,898 | +€6,897 | +8.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €71,453 | €78,350 | +€6,897 | +9.7% |
| Distributable reserves | 133 | €71,453 | €78,350 | +€6,897 | +9.7% |
| Profit (loss) carried forward | 14 | €147 | €147 | = | 0.0% |
| Amounts payable | 17/49 | €59,216 | €43,962 | -€15,254 | -25.8% |
| Amounts payable after more than one year | 17 | €13,774 | €4,318 | -€9,455 | -68.6% |
| Financial debts | 170/4 | €13,774 | €4,318 | -€9,455 | -68.6% |
| Amounts payable within one year | 42/48 | €45,442 | €39,644 | -€5,799 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €10,769 | €4,168 | -€6,601 | -61.3% |
| Trade debts | 44 | €3,376 | €6,922 | +€3,547 | +105% |
| Suppliers | 440/4 | €3,376 | €6,922 | +€3,547 | +105% |
| Taxes, remuneration and social security | 45 | €12,764 | €13,453 | +€690 | +5.4% |
| Taxes | 450/3 | €12,764 | €13,453 | +€690 | +5.4% |
| Other amounts payable | 47/48 | €18,533 | €15,099 | -€3,434 | -18.5% |
| Remuneration, social security and pensions | 62 | €28 | - | -€28 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,353 | €18,244 | +€1,890 | +11.6% |
| Other operating charges | 640/8 | €519 | €376 | -€143 | -27.5% |
| Gross operating margin | 9900 | €55,838 | €30,392 | -€25,446 | -45.6% |
| Operating profit (loss) | 9901 | €38,938 | €11,772 | -€27,166 | -69.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,249 | €1,330 | +€81 | +6.5% |
| Recurring financial charges | 65 | €1,249 | €1,330 | +€81 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €37,689 | €10,442 | -€27,247 | -72.3% |
| Income taxes | 67/77 | €12,764 | €3,545 | -€9,219 | -72.2% |
| Profit (loss) for the period | 9904 | €24,926 | €6,897 | -€18,029 | -72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,926 | €6,897 | -€18,029 | -72.3% |
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 25 October 2026 via checked.be.