CHASA DENTAL PLUS: 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.
CHASA DENTAL PLUS
Largest movements
- Receivables within one year +€30,428
up €30,428 (+131%), from €23,261 to €53,689
of which Other amounts receivable: +€27,919
- Tangible fixed assets -€11,636
down €11,636 (-42.8%), from €27,216 to €15,580
of which Furniture and vehicles: -€11,506
- Deferred charges and accrued income -€4,850
down €4,850 (-56.5%), from €8,579 to €3,729
- Cash -€3,279
down €3,279 (-45.4%), from €7,222 to €3,943
mainly Receivables within one year (-€30,428) and Debts after one year (-€12,499)
- Reserves +€17,075
up €17,075 (+75.6%), from €22,591 to €39,666
- Debts after one year -€12,499
down €12,499 (-79.6%), from €15,696 to €3,196
- Tax, wage and social debts +€4,535
up €4,535 (+36.1%), from €12,554 to €17,089
of which Remuneration and social security: +€6,718
- Accrued charges and deferred income +€1,776
up €1,776 (+3,431%), from €52 to €1,828
- Other debts -€833
down €833 (-100%), from €833 to €0
- Gross operating margin -€9,417
down €9,417 (-19.7%), from €47,681 to €38,264
- Other operating charges -€2,749
down €2,749 (-72.5%), from €3,789 to €1,040
- Depreciation +€2,610
up €2,610 (+26.3%), from €9,935 to €12,545
- Taxes -€1,339
down €1,339 (-13.9%), from €9,664 to €8,325
- Financial income +€1,338
up €1,338 (+191%), from €699 to €2,037
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 | €66,278 | €76,940 | +€10,662 | +16.1% |
| Fixed assets | 21/28 | €27,216 | €15,580 | -€11,636 | -42.8% |
| Tangible fixed assets | 22/27 | €27,216 | €15,580 | -€11,636 | -42.8% |
| Plant, machinery and equipment | 23 | €510 | €380 | -€130 | -25.5% |
| Furniture and vehicles | 24 | €26,706 | €15,200 | -€11,506 | -43.1% |
| Current assets | 29/58 | €39,062 | €61,360 | +€22,298 | +57.1% |
| Amounts receivable within one year | 40/41 | €23,261 | €53,689 | +€30,428 | +131% |
| Trade receivables | 40 | €197 | €2,706 | +€2,508 | +1,270% |
| Other amounts receivable | 41 | €23,064 | €50,983 | +€27,919 | +121% |
| Cash at bank and in hand | 54/58 | €7,222 | €3,943 | -€3,279 | -45.4% |
| Deferred charges and accrued income | 490/1 | €8,579 | €3,729 | -€4,850 | -56.5% |
| Total equity and liabilities | 10/49 | €66,278 | €76,940 | +€10,662 | +16.1% |
| Equity | 10/15 | €25,091 | €42,166 | +€17,075 | +68.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,591 | €39,666 | +€17,075 | +75.6% |
| Distributable reserves | 133 | €22,591 | €39,666 | +€17,075 | +75.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,187 | €34,774 | -€6,413 | -15.6% |
| Amounts payable after more than one year | 17 | €15,696 | €3,196 | -€12,499 | -79.6% |
| Financial debts | 170/4 | €15,696 | €3,196 | -€12,499 | -79.6% |
| Amounts payable within one year | 42/48 | €25,440 | €29,750 | +€4,311 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €12,053 | €12,499 | +€447 | +3.7% |
| Trade debts | 44 | - | €162 | +€162 | |
| Suppliers | 440/4 | - | €162 | +€162 | |
| Taxes, remuneration and social security | 45 | €12,554 | €17,089 | +€4,535 | +36.1% |
| Taxes | 450/3 | €11,154 | €8,970 | -€2,184 | -19.6% |
| Remuneration and social security | 454/9 | €1,400 | €8,118 | +€6,718 | +480% |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100% |
| Accrued charges and deferred income | 492/3 | €52 | €1,828 | +€1,776 | +3,431% |
| Remuneration, social security and pensions | 62 | €336 | €240 | -€96 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,935 | €12,545 | +€2,610 | +26.3% |
| Other operating charges | 640/8 | €3,789 | €1,040 | -€2,749 | -72.5% |
| Gross operating margin | 9900 | €47,681 | €38,264 | -€9,417 | -19.7% |
| Operating profit (loss) | 9901 | €33,620 | €24,439 | -€9,182 | -27.3% |
| Financial income | 75/76B | €699 | €2,037 | +€1,338 | +191% |
| Recurring financial income | 75 | €699 | €2,037 | +€1,338 | +191% |
| Financial charges | 65/66B | €1,231 | €1,075 | -€157 | -12.7% |
| Recurring financial charges | 65 | €1,231 | €1,075 | -€157 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €33,088 | €25,400 | -€7,687 | -23.2% |
| Income taxes | 67/77 | €9,664 | €8,325 | -€1,339 | -13.9% |
| Profit (loss) for the period | 9904 | €23,424 | €17,075 | -€6,349 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,424 | €17,075 | -€6,349 | -27.1% |
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 27 October 2026 via checked.be.